WAM PARK FONTAINEBLEAU LA GRANDE PAROISSE : revenue, balance sheet and financial ratios

In 2024, WAM PARK FONTAINEBLEAU LA GRANDE PAROISSE achieves revenue of 629 k€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +26.8%. Vs 2023: +2%. After deducting consumption (50 k€), gross margin stands at 579 k€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 92 k€, representing 14.6% of revenue. Positive scissor effect: EBITDA margin improves by +3.0 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Net income is negative at -37 k€ (-5.8% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at 1646%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 10.5% 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 130.66. 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 18.5x. 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 107 days. Excellent situation: suppliers finance 103 days of the operating cycle (retail model). Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 67 days of revenue, i.e. 117 k€ to permanently finance. Over 2021-2024, WCR increased by +78%, requiring additional financing.

Based on 114 transactions of similar company sales (all years), the value of WAM PARK FONTAINEBLEAU LA GRANDE PAROISSE is estimated at 462 181 € (range 247 479€ - 779 476€). With an EBITDA of 91 618€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.72x (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.