WECKERLE MACHINES FRANCE SAS : revenue, balance sheet and financial ratios

In 2024, WECKERLE MACHINES FRANCE SAS achieves revenue of 3.3 M€. Revenue is growing positively over 8 years (CAGR: +2.3%). Significant drop of -51% vs 2023. After deducting consumption (2.2 M€), gross margin stands at 1.1 M€, i.e. a rate of 33%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 232 k€, representing 6.9% of revenue. Warning negative scissor effect: despite revenue change (-51%), EBITDA varies by -81%, reducing margin by 11.0 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 176 k€, i.e. 5.3% 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 51%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 5.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

The liquidity ratio (= Current assets / Current liabilities) stands at 203.73. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 8 days. The gap of 35 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 41 days of revenue, i.e. 381 k€ to permanently finance. Notable WCR improvement over the period (-62%), freeing up cash.

Based on 229 transactions of similar company sales (all years), the value of WECKERLE MACHINES FRANCE SAS is estimated at 573 214 € (range 238 672€ - 1 662 978€). With an EBITDA of 231 892€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.32x (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.