XOOPAR EUROPE : revenue, balance sheet and financial ratios

In 2024, XOOPAR EUROPE achieves revenue of 5.4 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +17.6%. Vs 2022, growth of +37% (4.0 M€ -> 5.4 M€). After deducting consumption (3.4 M€), gross margin stands at 2.0 M€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 280 k€, representing 5.2% of revenue. Warning negative scissor effect: despite revenue change (+37%), EBITDA varies by -57%, reducing margin by 11.4 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 161 k€, i.e. 3.0% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 26%. 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 54%. 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 2.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 255.61. 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 3.0x. Financial charges are adequately covered by operations.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 85 days. Excellent situation: suppliers finance 50 days of the operating cycle (retail model). Inventory turnover is 150 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 231 days of revenue, i.e. 3.5 M€ to permanently finance. Over 2017-2024, WCR increased by +392%, requiring additional financing.

Based on 145 transactions of similar company sales (all years), the value of XOOPAR EUROPE is estimated at 783 092 € (range 329 407€ - 2 010 498€). With an EBITDA of 280 156€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.19x (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.