VILLA SANTA MARIA : revenue, balance sheet and financial ratios

In 2025, VILLA SANTA MARIA achieves revenue of 599 k€. Revenue is growing positively over 9 years (CAGR: +1.7%). Vs 2024: +7%. After deducting consumption (0 €), gross margin stands at 599 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 453 k€, representing 75.5% of revenue. Positive scissor effect: EBITDA margin improves by +4.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -308 k€ (-51.4% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at -1329%. 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 -8%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 68.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 309.36. 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 10.9x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 960 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 276 days. The gap of 684 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-38 days): operations structurally generate cash. Notable WCR improvement over the period (-148%), freeing up cash.

Based on 117 transactions of similar company sales in 2025, the value of VILLA SANTA MARIA is estimated at 964 311 € (range 592 530€ - 2 701 773€). With an EBITDA of 452 508€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.92x (in line with sector norms). 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.