ACCOMPAGNEMENT DES POLITIQUES RESSOURCES HUMAINES : revenue, balance sheet and financial ratios

ACCOMPAGNEMENT DES POLITIQUES RESSOURCES HUMAINES is a French company founded 19 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in ECULLY (69130), this company of category PME shows in 2019 a revenue of 250 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 - ACCOMPAGNEMENT DES POLITIQUES RESSOURCES HUMAINES (SIREN 492487632)
Indicator 2019 2018 2017 2016
Revenue 249 969 € 357 325 € 278 645 € 295 780 €
Net income 36 263 € 51 960 € 35 323 € 12 180 €
EBITDA 26 010 € 96 774 € 30 318 € 53 632 €
Net margin 14.5% 14.5% 12.7% 4.1%

Revenue and income statement

In 2019, ACCOMPAGNEMENT DES POLITIQUES RESSOURCES HUMAINES achieves revenue of 250 k€. Revenue is declining over the period 2016-2019 (CAGR: -5.5%). Significant drop of -30% vs 2018. After deducting consumption (0 €), gross margin stands at 250 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 26 k€, representing 10.4% of revenue. Warning negative scissor effect: despite revenue change (-30%), EBITDA varies by -73%, reducing margin by 16.7 pts. This reflects costs rising faster than 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. 14.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

249 969 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

249 969 €

EBITDA (2019) ?
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

26 010 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

14 773 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

36 263 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

10.4%

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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 1%. 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 79%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 22.2% 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 (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.04%

Financial autonomy (2019) ?
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

79.304%

Cash flow / Revenue (2019) ?
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

22.198%

Repayment capacity (2019) ?
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

0.08

Asset age ratio (2019) ?
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

11.9%

Solvency indicators evolution
ACCOMPAGNEMENT DES POLITIQUES RESSOURCES HUMAINES

Sector positioning

Debt ratio
1.04 2019
2017
2018
2019
Q1: 0.0
Med: 4.3
Q3: 44.15
Good

In 2019, the debt ratio of ACCOMPAGNEMENT DES POLITI... (1.04) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
79.3% 2019
2017
2018
2019
Q1: 5.57%
Med: 39.6%
Q3: 73.6%
Excellent

In 2019, the financial autonomy of ACCOMPAGNEMENT DES POLITI... (79.3%) 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
0.08 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 0.69 years
Average

In 2019, the repayment capacity of ACCOMPAGNEMENT DES POLITI... (0.08) 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 431.61. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2019) ?
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

431.609

Interest coverage (2019) ?
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

0.404

Liquidity indicators evolution
ACCOMPAGNEMENT DES POLITIQUES RESSOURCES HUMAINES

Sector positioning

Liquidity ratio
431.61 2019
2017
2018
2019
Q1: 136.01
Med: 273.95
Q3: 675.24
Good +10 pts over 3 years

In 2019, the liquidity ratio of ACCOMPAGNEMENT DES POLITI... (431.61) 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
0.4x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 0.24x
Excellent +50 pts over 3 years

In 2019, the interest coverage of ACCOMPAGNEMENT DES POLITI... (0.4x) 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: 399 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 110 days. The gap of 289 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 475 days of revenue, i.e. 330 k€ to permanently finance. Over 2016-2019, WCR increased by +763%, requiring additional financing.

Operating WCR (2019) ?
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

329 524 €

Customer credit (2019) ?
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

399 j

Supplier credit (2019) ?
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

110 j

Inventory turnover (2019) ?
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 (2019) ?
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

475 j

WCR and payment terms evolution
ACCOMPAGNEMENT DES POLITIQUES RESSOURCES HUMAINES

Positioning of ACCOMPAGNEMENT DES POLITIQUES RESSOURCES HUMAINES in its sector

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

Valuation estimate

Based on 73 transactions of similar company sales in 2019, the value of ACCOMPAGNEMENT DES POLITIQUES RESSOURCES HUMAINES is estimated at 107 489 € (range 59 264€ - 223 916€). With an EBITDA of 26 010€, the sector multiple of 3.3x is applied. 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2019
73 tx
59k€ 107k€ 223k€
107 489 € Range: 59 264€ - 223 916€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
26 010 € × 3.3x
Estimation 85 977 €
51 175€ - 174 037€
Revenue Multiple 30%
249 969 € × 0.48x
Estimation 120 393 €
65 238€ - 245 204€
Net Income Multiple 20%
36 263 € × 3.9x
Estimation 141 917 €
70 528€ - 316 684€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 73 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 DES POLITIQUES RESSOURCES HUMAINES 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 DES POLITIQUES RESSOURCES HUMAINES

What is the revenue of ACCOMPAGNEMENT DES POLITIQUES RESSOURCES HUMAINES ?

The revenue of ACCOMPAGNEMENT DES POLITIQUES RESSOURCES HUMAINES in 2019 is 250 k€.

Is ACCOMPAGNEMENT DES POLITIQUES RESSOURCES HUMAINES profitable?

Yes, ACCOMPAGNEMENT DES POLITIQUES RESSOURCES HUMAINES generated a net profit of 36 k€ in 2019.

Where is the headquarters of ACCOMPAGNEMENT DES POLITIQUES RESSOURCES HUMAINES ?

The headquarters of ACCOMPAGNEMENT DES POLITIQUES RESSOURCES HUMAINES is located in ECULLY (69130), in the department Rhone.

Where to find the tax return of ACCOMPAGNEMENT DES POLITIQUES RESSOURCES HUMAINES ?

The tax return of ACCOMPAGNEMENT DES POLITIQUES RESSOURCES HUMAINES 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 DES POLITIQUES RESSOURCES HUMAINES operate?

ACCOMPAGNEMENT DES POLITIQUES RESSOURCES HUMAINES 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.