90C LE PRET A COMMUNIQUER : revenue, balance sheet and financial ratios

90C LE PRET A COMMUNIQUER is a French company founded 27 years ago, specialized in the sector Conseil en relations publiques et communication. Based in MONTROUGE (92120), this company of category PME shows in 2023 a revenue of 500 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - 90C LE PRET A COMMUNIQUER (SIREN 420369506)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 500 335 € 501 857 € 519 715 € 365 683 € 759 883 € 764 200 € 885 569 € 881 074 €
Net income 26 001 € 12 717 € 50 314 € -76 479 € 32 402 € 47 371 € 55 082 € 46 910 €
EBITDA 21 638 € 7 484 € 45 446 € -85 722 € 42 260 € 51 238 € 39 483 € 51 899 €
Net margin 5.2% 2.5% 9.7% -20.9% 4.3% 6.2% 6.2% 5.3%

Revenue and income statement

In 2023, 90C LE PRET A COMMUNIQUER achieves revenue of 500 k€. Revenue is declining over the period 2016-2023 (CAGR: -7.8%). Slight decline of -0% vs 2022. After deducting consumption (0 €), gross margin stands at 500 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 22 k€, representing 4.3% of revenue. Positive scissor effect: EBITDA margin improves by +2.8 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 26 k€, i.e. 5.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

500 335 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

500 335 €

EBITDA (2023) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

21 638 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

19 262 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

26 001 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.3%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 30%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 67%. 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 4.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

30.067%

Financial autonomy (2023) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

67.476%

Cash flow / Revenue (2023) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

5.675%

Repayment capacity (2023) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

4.868

Asset age ratio (2023) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

29.4%

Solvency indicators evolution
90C LE PRET A COMMUNIQUER

Sector positioning

Debt ratio
30.07 2023
2021
2022
2023
Q1: 0.0
Med: 5.16
Q3: 39.17
Average +27 pts over 3 years

In 2023, the debt ratio of 90C LE PRET A COMMUNIQUER (30.07) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
67.48% 2023
2021
2022
2023
Q1: 4.19%
Med: 32.98%
Q3: 62.32%
Excellent

In 2023, the financial autonomy of 90C LE PRET A COMMUNIQUER (67.5%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
4.87 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.6 years
Watch +8 pts over 3 years

In 2023, the repayment capacity of 90C LE PRET A COMMUNIQUER (4.87) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 651.68. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

651.676

Interest coverage (2023) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
90C LE PRET A COMMUNIQUER

Sector positioning

Liquidity ratio
651.68 2023
2021
2022
2023
Q1: 143.49
Med: 248.18
Q3: 502.28
Excellent

In 2023, the liquidity ratio of 90C LE PRET A COMMUNIQUER (651.68) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.29x
Average

In 2023, the interest coverage of 90C LE PRET A COMMUNIQUER (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 72 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. The gap of 51 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 37 days of revenue, i.e. 52 k€ to permanently finance. Notable WCR improvement over the period (-60%), freeing up cash.

Operating WCR (2023) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

51 530 €

Customer credit (2023) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

72 j

Supplier credit (2023) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

21 j

Inventory turnover (2023) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR in days of revenue (2023) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

37 j

WCR and payment terms evolution
90C LE PRET A COMMUNIQUER

Positioning of 90C LE PRET A COMMUNIQUER in its sector

Comparison with sector Conseil en relations publiques et communication

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 43 552€ to 170 001€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
43k€ 110k€ 170k€
110 147 € Range: 43 552€ - 170 001€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Conseil en relations publiques et communication)

Compare 90C LE PRET A COMMUNIQUER with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil en relations publiques et communication

Frequently asked questions about 90C LE PRET A COMMUNIQUER

What is the revenue of 90C LE PRET A COMMUNIQUER ?

The revenue of 90C LE PRET A COMMUNIQUER in 2023 is 500 k€.

Is 90C LE PRET A COMMUNIQUER profitable?

Yes, 90C LE PRET A COMMUNIQUER generated a net profit of 26 k€ in 2023.

Where is the headquarters of 90C LE PRET A COMMUNIQUER ?

The headquarters of 90C LE PRET A COMMUNIQUER is located in MONTROUGE (92120), in the department Hauts-de-Seine.

Where to find the tax return of 90C LE PRET A COMMUNIQUER ?

The tax return of 90C LE PRET A COMMUNIQUER is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does 90C LE PRET A COMMUNIQUER operate?

90C LE PRET A COMMUNIQUER operates in the sector Conseil en relations publiques et communication (NAF code 70.21Z). See the 'Sector positioning' section above to compare the company with its competitors.