AFC REPRESENTATION FISCALE : revenue, balance sheet and financial ratios

AFC REPRESENTATION FISCALE is a French company founded 36 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in POISSY (78300), this company of category PME shows in 2023 a revenue of 1.2 M€. 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 - AFC REPRESENTATION FISCALE (SIREN 350808978)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 215 466 € 1 302 081 € 894 621 € 825 053 € 840 159 € 750 545 € 607 314 € 560 383 €
Net income 177 294 € 291 966 € 113 576 € 94 026 € 192 208 € 144 531 € 100 999 € 68 608 €
EBITDA 253 706 € 401 044 € 130 780 € 138 664 € 250 083 € 214 255 € 139 373 € 104 244 €
Net margin 14.6% 22.4% 12.7% 11.4% 22.9% 19.3% 16.6% 12.2%

Revenue and income statement

In 2023, AFC REPRESENTATION FISCALE achieves revenue of 1.2 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +11.7%. Slight decline of -7% vs 2022. After deducting consumption (0 €), gross margin stands at 1.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 254 k€, representing 20.9% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -37%, reducing margin by 9.9 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 177 k€, i.e. 14.6% 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

1 215 466 €

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

1 215 466 €

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

253 706 €

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

233 105 €

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

177 294 €

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

20.9%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 28%. The balance between equity and debt is satisfactory. Cash flow represents 16.4% 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

0.0%

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

28.462%

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

16.406%

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

0.0

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

53.2%

Solvency indicators evolution
AFC REPRESENTATION FISCALE

Sector positioning

Debt ratio
0.0 2023
2021
2022
2023
Q1: 0.0
Med: 4.57
Q3: 46.63
Excellent -12 pts over 3 years

In 2023, the debt ratio of AFC REPRESENTATION FISCALE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
28.46% 2023
2021
2022
2023
Q1: 4.34%
Med: 38.51%
Q3: 74.89%
Average -13 pts over 3 years

In 2023, the financial autonomy of AFC REPRESENTATION FISCALE (28.5%) 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
0.0 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Excellent -28 pts over 3 years

In 2023, the repayment capacity of AFC REPRESENTATION FISCALE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 128.45. 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

128.452

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
AFC REPRESENTATION FISCALE

Sector positioning

Liquidity ratio
128.45 2023
2021
2022
2023
Q1: 139.84
Med: 306.31
Q3: 899.92
Average

In 2023, the liquidity ratio of AFC REPRESENTATION FISCALE (128.45) 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
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.24x
Average -50 pts over 3 years

In 2023, the interest coverage of AFC REPRESENTATION FISCALE (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: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. Favorable situation: supplier credit is longer than customer credit by 25 days. WCR is negative (-467 days): operations structurally generate cash. Notable WCR improvement over the period (-468%), 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

-1 578 283 €

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

23 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

48 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

-467 j

WCR and payment terms evolution
AFC REPRESENTATION FISCALE

Positioning of AFC REPRESENTATION FISCALE 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 AFC REPRESENTATION FISCALE is estimated at 978 945 € (range 314 235€ - 1 733 164€). With an EBITDA of 253 706€, 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
314k€ 978k€ 1733k€
978 945 € Range: 314 235€ - 1 733 164€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
253 706 € × 4.0x
Estimation 1 004 373 €
186 186€ - 1 472 213€
Revenue Multiple 30%
1 215 466 € × 0.63x
Estimation 768 598 €
331 591€ - 1 204 573€
Net Income Multiple 20%
177 294 € × 6.9x
Estimation 1 230 896 €
608 328€ - 3 178 428€

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 AFC REPRESENTATION FISCALE 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 AFC REPRESENTATION FISCALE

What is the revenue of AFC REPRESENTATION FISCALE ?

The revenue of AFC REPRESENTATION FISCALE in 2023 is 1.2 M€.

Is AFC REPRESENTATION FISCALE profitable?

Yes, AFC REPRESENTATION FISCALE generated a net profit of 177 k€ in 2023.

Where is the headquarters of AFC REPRESENTATION FISCALE ?

The headquarters of AFC REPRESENTATION FISCALE is located in POISSY (78300), in the department Yvelines.

Where to find the tax return of AFC REPRESENTATION FISCALE ?

The tax return of AFC REPRESENTATION FISCALE 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 AFC REPRESENTATION FISCALE operate?

AFC REPRESENTATION FISCALE 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.