AUBINS DEVELOPPEMENT : revenue, balance sheet and financial ratios

AUBINS DEVELOPPEMENT is a French company founded 14 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in BRUYERES-SUR-OISE (95820), this company of category PME shows in 2021 a revenue of 325 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 - AUBINS DEVELOPPEMENT (SIREN 751311465)
Indicator 2021 2020 2019 2018 2017
Revenue 325 312 € 400 706 € 261 135 € 255 100 € 175 701 €
Net income 0 € 0 € 0 € 0 € 0 €
EBITDA -6 275 € -10 989 € -2 178 € -2 404 € -2 100 €
Net margin 0.0% 0.0% 0.0% 0.0% 0.0%

Revenue and income statement

In 2021, AUBINS DEVELOPPEMENT achieves revenue of 325 k€. Over the period 2017-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +16.6%. Significant drop of -19% vs 2020. After deducting consumption (0 €), gross margin stands at 325 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 -6 k€, representing -1.9% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at 0 € (0.0% of revenue), which will impact equity.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

325 312 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

325 312 €

EBITDA (2021) ?
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

-6 275 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

5 003 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.9%

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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 2083%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2083.36%

Financial autonomy (2021) ?
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

2.944%

Cash flow / Revenue (2021) ?
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

-3.467%

Repayment capacity (2021) ?
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

-18.474

Asset age ratio (2021) ?
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

10.7%

Solvency indicators evolution
AUBINS DEVELOPPEMENT

Sector positioning

Debt ratio
2083.36 2021
2019
2020
2021
Q1: 0.0
Med: 5.67
Q3: 57.88
Average +6 pts over 3 years

In 2021, the debt ratio of AUBINS DEVELOPPEMENT (2083.36) 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
2.94% 2021
2019
2020
2021
Q1: 6.69%
Med: 39.89%
Q3: 74.08%
Average

In 2021, the financial autonomy of AUBINS DEVELOPPEMENT (2.9%) 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
-18.47 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Excellent

In 2021, the repayment capacity of AUBINS DEVELOPPEMENT (-18.47) 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 253.37. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

253.366

Interest coverage (2021) ?
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
AUBINS DEVELOPPEMENT

Sector positioning

Liquidity ratio
253.37 2021
2019
2020
2021
Q1: 138.87
Med: 286.25
Q3: 706.82
Average +19 pts over 3 years

In 2021, the liquidity ratio of AUBINS DEVELOPPEMENT (253.37) 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 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 0.2x
Average

In 2021, the interest coverage of AUBINS DEVELOPPEMENT (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: 246 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 78 days. The gap of 168 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 254 days of revenue, i.e. 230 k€ to permanently finance. Over 2017-2021, WCR increased by +235%, requiring additional financing.

Operating WCR (2021) ?
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

229 950 €

Customer credit (2021) ?
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

246 j

Supplier credit (2021) ?
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

78 j

Inventory turnover (2021) ?
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 (2021) ?
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

254 j

WCR and payment terms evolution
AUBINS DEVELOPPEMENT

Positioning of AUBINS DEVELOPPEMENT in its sector

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

Valuation estimate

Based on 61 transactions of similar company sales in 2021, the value of AUBINS DEVELOPPEMENT is estimated at 175 980 € (range 71 643€ - 275 251€). The price/revenue ratio is 0.54x (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 2021
61 tx
71k€ 175k€ 275k€
175 980 € Range: 71 643€ - 275 251€
NAF 5 année 2021

Valuation method used

Revenue Multiple
325 312 € × 0.54x = 175 981 €
Range: 71 644€ - 275 252€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 AUBINS DEVELOPPEMENT 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 AUBINS DEVELOPPEMENT

What is the revenue of AUBINS DEVELOPPEMENT ?

The revenue of AUBINS DEVELOPPEMENT in 2021 is 325 k€.

Is AUBINS DEVELOPPEMENT profitable?

Profitability information is not publicly available.

Where is the headquarters of AUBINS DEVELOPPEMENT ?

The headquarters of AUBINS DEVELOPPEMENT is located in BRUYERES-SUR-OISE (95820), in the department Val-d'Oise.

Where to find the tax return of AUBINS DEVELOPPEMENT ?

The tax return of AUBINS DEVELOPPEMENT 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 AUBINS DEVELOPPEMENT operate?

AUBINS DEVELOPPEMENT 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.