VENTE-UNIQUE.COM : revenue, balance sheet and financial ratios

In 2024, VENTE-UNIQUE.COM achieves revenue of 178.6 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +12.9%. Vs 2022, growth of +23% (144.7 M€ -> 178.6 M€). After deducting consumption (76.6 M€), gross margin stands at 102.0 M€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13.8 M€, representing 7.7% of revenue. Warning negative scissor effect: despite revenue change (+23%), EBITDA varies by -80%, reducing margin by 39.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7.1 M€, i.e. 4.0% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 219.59. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 3.5x. Financial charges are adequately covered by operations.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. Excellent situation: suppliers finance 39 days of the operating cycle (retail model). Inventory turnover is 71 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 59 days of revenue, i.e. 29.2 M€ to permanently finance. Over 2016-2024, WCR increased by +65%, requiring additional financing.

Based on 121 transactions of similar company sales (all years), the value of VENTE-UNIQUE.COM is estimated at 41 686 290 € (range 19 691 829€ - 96 164 065€). With an EBITDA of 13 762 668€, the sector multiple of 3.2x is applied. The price/revenue ratio is 0.27x (conservative valuation). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.