VILLAGE BY CA BRIE PICARDIE : revenue, balance sheet and financial ratios

In 2024, VILLAGE BY CA BRIE PICARDIE achieves revenue of 449 k€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +20.1%. Slight decline of -10% vs 2023. After deducting consumption (0 €), gross margin stands at 449 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 89 k€, representing 19.8% of revenue. Positive scissor effect: EBITDA margin improves by +24.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -55 k€ (-12.1% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at 4%. 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 51%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 16.3% 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 186.54. 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 5.3x. 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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 162 days. Excellent situation: suppliers finance 149 days of the operating cycle (retail model). WCR is negative (-29 days): operations structurally generate cash. Notable WCR improvement over the period (-145%), freeing up cash.

Based on 169 transactions of similar company sales in 2024, the value of VILLAGE BY CA BRIE PICARDIE is estimated at 447 856 € (range 134 515€ - 810 229€). With an EBITDA of 89 116€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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.