APGAR CONSULTING : revenue, balance sheet and financial ratios

APGAR CONSULTING is a French company founded 10 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in NEUILLY-SUR-SEINE (92200), this company of category PME shows in 2022 a revenue of 1.6 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 - APGAR CONSULTING (SIREN 813343738)
Indicator 2022 2021 2020 2020 2018 2017 2016
Revenue 1 577 296 € 810 830 € 325 000 € 678 650 € 462 250 € 471 000 € 341 900 €
Net income 308 115 € 234 004 € 244 728 € 115 587 € 29 513 € 31 752 € 31 680 €
EBITDA 22 873 € -10 136 € -12 351 € 156 143 € 32 113 € 31 772 € 38 286 €
Net margin 19.5% 28.9% 75.3% 17.0% 6.4% 6.7% 9.3%

Revenue and income statement

In 2022, APGAR CONSULTING achieves revenue of 1.6 M€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +29.0%. Vs 2021, growth of +95% (811 k€ -> 1.6 M€). After deducting consumption (0 €), gross margin stands at 1.6 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 23 k€, representing 1.5% of revenue. Positive scissor effect: EBITDA margin improves by +2.7 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 308 k€, i.e. 19.5% 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

1 577 296 €

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

1 577 296 €

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

22 873 €

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

22 607 €

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

308 115 €

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

1.4%

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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 71%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 19.5% 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

71.203%

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

26.452%

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

19.534%

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

1.566

Solvency indicators evolution
APGAR CONSULTING

Sector positioning

Debt ratio
71.2 2022
2020
2021
2022
Q1: 0.0
Med: 5.47
Q3: 56.05
Average

In 2022, the debt ratio of APGAR CONSULTING (71.20) 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
26.45% 2022
2020
2021
2022
Q1: 6.67%
Med: 40.68%
Q3: 75.55%
Average -18 pts over 3 years

In 2022, the financial autonomy of APGAR CONSULTING (26.4%) 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
1.57 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.03 years
Average

In 2022, the repayment capacity of APGAR CONSULTING (1.57) 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 143.60. 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 67.9x. Operating income very largely covers interest expenses: high safety margin.

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

143.601

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

67.932

Liquidity indicators evolution
APGAR CONSULTING

Sector positioning

Liquidity ratio
143.6 2022
2020
2021
2022
Q1: 135.97
Med: 284.06
Q3: 751.68
Average -20 pts over 3 years

In 2022, the liquidity ratio of APGAR CONSULTING (143.60) 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
67.93x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.31x
Excellent +50 pts over 3 years

In 2022, the interest coverage of APGAR CONSULTING (67.9x) 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: 158 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 246 days. Excellent situation: suppliers finance 88 days of the operating cycle (retail model). Overall, WCR represents 291 days of revenue, i.e. 1.3 M€ to permanently finance. Over 2016-2022, WCR increased by +4471%, requiring additional financing.

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

1 274 849 €

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

158 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

246 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

291 j

WCR and payment terms evolution
APGAR CONSULTING

Positioning of APGAR CONSULTING in its sector

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

Valuation estimate

Based on 88 transactions of similar company sales in 2022, the value of APGAR CONSULTING is estimated at 723 610 € (range 291 965€ - 1 526 662€). With an EBITDA of 22 873€, the sector multiple of 6.8x is applied. The price/revenue ratio is 0.33x (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 2022
88 tx
291k€ 723k€ 1526k€
723 610 € Range: 291 965€ - 1 526 662€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
22 873 € × 6.8x
Estimation 156 599 €
85 430€ - 310 987€
Revenue Multiple 30%
1 577 296 € × 0.33x
Estimation 517 948 €
295 550€ - 1 158 765€
Net Income Multiple 20%
308 115 € × 8.0x
Estimation 2 449 634 €
802 926€ - 5 117 697€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 88 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 APGAR CONSULTING 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 APGAR CONSULTING

What is the revenue of APGAR CONSULTING ?

The revenue of APGAR CONSULTING in 2022 is 1.6 M€.

Is APGAR CONSULTING profitable?

Yes, APGAR CONSULTING generated a net profit of 308 k€ in 2022.

Where is the headquarters of APGAR CONSULTING ?

The headquarters of APGAR CONSULTING is located in NEUILLY-SUR-SEINE (92200), in the department Hauts-de-Seine.

Where to find the tax return of APGAR CONSULTING ?

The tax return of APGAR CONSULTING 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 APGAR CONSULTING operate?

APGAR CONSULTING 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.