AB CONSEILS GESTION : revenue, balance sheet and financial ratios

AB CONSEILS GESTION is a French company founded 6 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in COMBS-LA-VILLE (77380), this company of category PME shows in 2023 a revenue of 23 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - AB CONSEILS GESTION (SIREN 880474507)
Indicator 2023 2022 2021 2020
Revenue 23 068 € 27 182 € N/C 22 066 €
Net income 213 € 1 005 € 0 € 5 947 €
EBITDA 4 421 € 5 765 € N/C 8 346 €
Net margin 0.9% 3.7% N/C 27.0%

Revenue and income statement

In 2023, AB CONSEILS GESTION achieves revenue of 23 k€. Revenue is growing positively over 4 years (CAGR: +1.5%). Significant drop of -15% vs 2022. After deducting consumption (0 €), gross margin stands at 23 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 4 k€, representing 19.2% of revenue. Warning negative scissor effect: despite revenue change (-15%), EBITDA varies by -23%, reducing margin by 2.0 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 213 €, i.e. 0.9% 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

23 068 €

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

23 068 €

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

4 421 €

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

384 €

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

213 €

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

19.2%

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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 56%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 18.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

56.002%

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

13.315%

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

18.424%

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

1.288

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

67.0%

Solvency indicators evolution
AB CONSEILS GESTION

Sector positioning

Debt ratio
56.0 2023
2021
2022
2023
Q1: 0.0
Med: 4.57
Q3: 46.63
Average

In 2023, the debt ratio of AB CONSEILS GESTION (56.00) 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
13.31% 2023
2021
2022
2023
Q1: 4.34%
Med: 38.51%
Q3: 74.89%
Average -43 pts over 3 years

In 2023, the financial autonomy of AB CONSEILS GESTION (13.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
1.29 years 2023
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Average

In 2023, the repayment capacity of AB CONSEILS GESTION (1.29) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 49.76. 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.

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

49.762

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

3.031

Liquidity indicators evolution
AB CONSEILS GESTION

Sector positioning

Liquidity ratio
49.76 2023
2021
2022
2023
Q1: 139.84
Med: 306.31
Q3: 899.92
Average

In 2023, the liquidity ratio of AB CONSEILS GESTION (49.76) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
3.03x 2023
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.24x
Excellent

In 2023, the interest coverage of AB CONSEILS GESTION (3.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. WCR is negative (-403 days): operations structurally generate cash. Over 2020-2023, WCR increased by +45%, requiring additional financing.

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

-25 853 €

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

0 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

0 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

-403 j

WCR and payment terms evolution
AB CONSEILS GESTION

Positioning of AB CONSEILS GESTION in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 66 transactions of similar company sales in 2023, the value of AB CONSEILS GESTION is estimated at 13 422 € (range 3 656€ - 20 449€). With an EBITDA of 4 421€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.63x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
66 tx
3k€ 13k€ 20k€
13 422 € Range: 3 656€ - 20 449€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
4 421 € × 4.0x
Estimation 17 502 €
3 244€ - 25 654€
Revenue Multiple 30%
23 068 € × 0.63x
Estimation 14 587 €
6 293€ - 22 861€
Net Income Multiple 20%
213 € × 6.9x
Estimation 1 479 €
731€ - 3 819€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 66 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 pour les affaires et autres conseils de gestion)

Compare AB CONSEILS GESTION with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about AB CONSEILS GESTION

What is the revenue of AB CONSEILS GESTION ?

The revenue of AB CONSEILS GESTION in 2023 is 23 k€.

Is AB CONSEILS GESTION profitable?

Yes, AB CONSEILS GESTION generated a net profit of 213€ in 2023.

Where is the headquarters of AB CONSEILS GESTION ?

The headquarters of AB CONSEILS GESTION is located in COMBS-LA-VILLE (77380), in the department Seine-et-Marne.

Where to find the tax return of AB CONSEILS GESTION ?

The tax return of AB CONSEILS GESTION 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 AB CONSEILS GESTION operate?

AB CONSEILS GESTION operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.