AFFAIRES ET COMPETENCES : revenue, balance sheet and financial ratios

AFFAIRES ET COMPETENCES is a French company founded 33 years ago, specialized in the sector Autres activités de soutien aux entreprises n.c.a.. Based in REIMS (51100), this company of category PME shows in 2022 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 - AFFAIRES ET COMPETENCES (SIREN 391611530)
Indicator 2022 2017 2016
Revenue 249 981 € 194 583 € 191 902 €
Net income 36 129 € 11 043 € 10 812 €
EBITDA 42 907 € 11 543 € 8 451 €
Net margin 14.5% 5.7% 5.6%

Revenue and income statement

In 2022, AFFAIRES ET COMPETENCES achieves revenue of 250 k€. Revenue is growing positively over 3 years (CAGR: +4.5%). Vs 2017, growth of +28% (195 k€ -> 250 k€). 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 43 k€, representing 17.2% of revenue. Positive scissor effect: EBITDA margin improves by +11.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. 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 (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

249 981 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

249 981 €

EBITDA (2022) ?
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

42 907 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

36 058 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

36 129 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

17.2%

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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 -67%. 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 74%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 20.4% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-67.035%

Financial autonomy (2022) ?
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

73.701%

Cash flow / Revenue (2022) ?
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

20.436%

Repayment capacity (2022) ?
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

0.717

Asset age ratio (2022) ?
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

35.2%

Solvency indicators evolution
AFFAIRES ET COMPETENCES

Sector positioning

Debt ratio
-67.03 2022
2016
2017
2022
Q1: 0.0
Med: 5.28
Q3: 57.62
Excellent -50 pts over 3 years

In 2022, the debt ratio of AFFAIRES ET COMPETENCES (-67.03) 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
73.7% 2022
2016
2017
2022
Q1: 5.67%
Med: 33.2%
Q3: 66.8%
Excellent +40 pts over 3 years

In 2022, the financial autonomy of AFFAIRES ET COMPETENCES (73.7%) 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
0.72 years 2022
2016
2017
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.23 years
Average -10 pts over 3 years

In 2022, the repayment capacity of AFFAIRES ET COMPETENCES (0.72) 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 42.14. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2022) ?
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

42.139

Interest coverage (2022) ?
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

0.063

Liquidity indicators evolution
AFFAIRES ET COMPETENCES

Sector positioning

Liquidity ratio
42.14 2022
2016
2017
2022
Q1: 117.17
Med: 210.05
Q3: 493.05
Watch -42 pts over 3 years

In 2022, the liquidity ratio of AFFAIRES ET COMPETENCES (42.14) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.06x 2022
2016
2017
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.76x
Good -8 pts over 3 years

In 2022, the interest coverage of AFFAIRES ET COMPETENCES (0.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 89 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 149 days. Excellent situation: suppliers finance 60 days of the operating cycle (retail model). WCR is negative (-233 days): operations structurally generate cash. Notable WCR improvement over the period (-29706%), freeing up cash.

Operating WCR (2022) ?
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

-161 873 €

Customer credit (2022) ?
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

89 j

Supplier credit (2022) ?
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

149 j

Inventory turnover (2022) ?
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 (2022) ?
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

-233 j

WCR and payment terms evolution
AFFAIRES ET COMPETENCES

Positioning of AFFAIRES ET COMPETENCES in its sector

Comparison with sector Autres activités de soutien aux entreprises n.c.a.

Valuation estimate

Based on 131 transactions of similar company sales (all years), the value of AFFAIRES ET COMPETENCES is estimated at 154 744 € (range 51 765€ - 300 070€). With an EBITDA of 42 907€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.36x (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.

Estimated enterprise value 2022
131 transactions
51k€ 154k€ 300k€
154 744 € Range: 51 765€ - 300 070€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
42 907 € × 4.8x
Estimation 208 091 €
62 484€ - 357 979€
Revenue Multiple 30%
249 981 € × 0.36x
Estimation 89 146 €
44 524€ - 168 503€
Net Income Multiple 20%
36 129 € × 3.3x
Estimation 119 775 €
35 832€ - 352 650€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 (Autres activités de soutien aux entreprises n.c.a.)

Compare AFFAIRES ET COMPETENCES with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités de soutien aux entreprises n.c.a.

Frequently asked questions about AFFAIRES ET COMPETENCES

What is the revenue of AFFAIRES ET COMPETENCES ?

The revenue of AFFAIRES ET COMPETENCES in 2022 is 250 k€.

Is AFFAIRES ET COMPETENCES profitable?

Yes, AFFAIRES ET COMPETENCES generated a net profit of 36 k€ in 2022.

Where is the headquarters of AFFAIRES ET COMPETENCES ?

The headquarters of AFFAIRES ET COMPETENCES is located in REIMS (51100), in the department Marne.

Where to find the tax return of AFFAIRES ET COMPETENCES ?

The tax return of AFFAIRES ET COMPETENCES 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 AFFAIRES ET COMPETENCES operate?

AFFAIRES ET COMPETENCES operates in the sector Autres activités de soutien aux entreprises n.c.a. (NAF code 82.99Z). See the 'Sector positioning' section above to compare the company with its competitors.