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ACCOMPAGNEMENT COMPETENCE STRATEG. ORGAN : revenue, balance sheet and financial ratios

ACCOMPAGNEMENT COMPETENCE STRATEG. ORGAN is a French company founded 22 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in TOURS (37000), this company of category PME shows in 2017 a revenue of 470 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - ACCOMPAGNEMENT COMPETENCE STRATEG. ORGAN (SIREN 449068451)
Indicator 2017
Revenue 470 008 €
Net income 36 440 €
EBITDA 43 781 €
Net margin 7.8%

Revenue and income statement

In 2017, ACCOMPAGNEMENT COMPETENCE STRATEG. ORGAN achieves revenue of 470 k€. After deducting consumption (389 €), gross margin stands at 470 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 44 k€, representing 9.3% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 36 k€, i.e. 7.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

470 008 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

469 619 €

EBITDA (2017) ?
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

43 781 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

45 657 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

36 440 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.3%

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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 22%. 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 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 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

22.395%

Financial autonomy (2017) ?
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

66.977%

Cash flow / Revenue (2017) ?
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

7.723%

Repayment capacity (2017) ?
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

1.197

Asset age ratio (2017) ?
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

16.2%

Solvency indicators evolution
ACCOMPAGNEMENT COMPETENCE STRATEG. ORGAN

Sector positioning

Debt ratio
22.39 2017
2017
Q1: 0.0
Med: 3.88
Q3: 40.19
Average

In 2017, the debt ratio of ACCOMPAGNEMENT COMPETENCE... (22.39) 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
66.98% 2017
2017
Q1: 5.55%
Med: 38.43%
Q3: 72.14%
Good

In 2017, the financial autonomy of ACCOMPAGNEMENT COMPETENCE... (67.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
1.2 years 2017
2017
Q1: 0.0 years
Med: 0.0 years
Q3: 0.57 years
Average

In 2017, the repayment capacity of ACCOMPAGNEMENT COMPETENCE... (1.20) 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 343.17. 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 1.9x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2017) ?
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

343.17

Interest coverage (2017) ?
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

1.866

Liquidity indicators evolution
ACCOMPAGNEMENT COMPETENCE STRATEG. ORGAN

Sector positioning

Liquidity ratio
343.17 2017
2017
Q1: 133.72
Med: 257.04
Q3: 604.45
Good

In 2017, the liquidity ratio of ACCOMPAGNEMENT COMPETENCE... (343.17) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
1.87x 2017
2017
Q1: 0.0x
Med: 0.0x
Q3: 0.26x
Excellent

In 2017, the interest coverage of ACCOMPAGNEMENT COMPETENCE... (1.9x) 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. Average customer payment term: 31 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Overall, WCR represents 31 days of revenue, i.e. 41 k€ to permanently finance.

Operating WCR (2017) ?
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

40 999 €

Customer credit (2017) ?
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

31 j

Supplier credit (2017) ?
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

39 j

Inventory turnover (2017) ?
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 (2017) ?
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

31 j

WCR and payment terms evolution
ACCOMPAGNEMENT COMPETENCE STRATEG. ORGAN

Positioning of ACCOMPAGNEMENT COMPETENCE STRATEG. ORGAN in its sector

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

Valuation estimate

Based on 63 transactions of similar company sales in 2017, the value of ACCOMPAGNEMENT COMPETENCE STRATEG. ORGAN is estimated at 218 938 € (range 92 579€ - 363 383€). With an EBITDA of 43 781€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.50x (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 2017
63 tx
92k€ 218k€ 363k€
218 938 € Range: 92 579€ - 363 383€
NAF 5 année 2017

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
43 781 € × 5.1x
Estimation 222 555 €
112 696€ - 330 932€
Revenue Multiple 30%
470 008 € × 0.50x
Estimation 237 296 €
82 079€ - 400 244€
Net Income Multiple 20%
36 440 € × 5.0x
Estimation 182 360 €
58 040€ - 389 219€
How is this estimate calculated?

This estimate is based on the analysis of 63 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 ACCOMPAGNEMENT COMPETENCE STRATEG. ORGAN 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 ACCOMPAGNEMENT COMPETENCE STRATEG. ORGAN

What is the revenue of ACCOMPAGNEMENT COMPETENCE STRATEG. ORGAN ?

The revenue of ACCOMPAGNEMENT COMPETENCE STRATEG. ORGAN in 2017 is 470 k€.

Is ACCOMPAGNEMENT COMPETENCE STRATEG. ORGAN profitable?

Yes, ACCOMPAGNEMENT COMPETENCE STRATEG. ORGAN generated a net profit of 36 k€ in 2017.

Where is the headquarters of ACCOMPAGNEMENT COMPETENCE STRATEG. ORGAN ?

The headquarters of ACCOMPAGNEMENT COMPETENCE STRATEG. ORGAN is located in TOURS (37000), in the department Indre-et-Loire.

Where to find the tax return of ACCOMPAGNEMENT COMPETENCE STRATEG. ORGAN ?

The tax return of ACCOMPAGNEMENT COMPETENCE STRATEG. ORGAN 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 ACCOMPAGNEMENT COMPETENCE STRATEG. ORGAN operate?

ACCOMPAGNEMENT COMPETENCE STRATEG. ORGAN 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.