SOCIETE PUBLIQUE LOCALE TRANSPORT DU GRAND LONGWY : revenue, balance sheet and financial ratios

In 2024, SOCIETE PUBLIQUE LOCALE TRANSPORT DU GRAND LONGWY achieves revenue of 1.5 M€. Revenue is declining over the period 2017-2024 (CAGR: -14.6%). Significant drop of -57% vs 2022. After deducting consumption (1.1 M€), gross margin stands at 462 k€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -11.7 M€, representing -760.1% of revenue. Warning negative scissor effect: despite revenue change (-57%), EBITDA varies by -6511%, reducing margin by 755.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 138 k€, i.e. 8.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 17%. 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 63%. 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 1497.4% 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 145.43. 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: 145 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. The gap of 82 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 24 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 20 days of revenue, i.e. 87 k€ to permanently finance.

Based on 206 transactions of similar company sales (all years), the value of SOCIETE PUBLIQUE LOCALE TRANSPORT DU GRAND LONGWY is estimated at 641 688 € (range 251 101€ - 1 264 171€). The price/revenue ratio is 0.48x (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.