AUDACE DEVELOP GESTION FINANCES CONSEILS : revenue, balance sheet and financial ratios

AUDACE DEVELOP GESTION FINANCES CONSEILS is a French company founded 30 years ago, specialized in the sector Activités des sociétés holding. Based in ECULLY (69130), this company of category PME shows in 2024 a revenue of 92 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - AUDACE DEVELOP GESTION FINANCES CONSEILS (SIREN 402301949)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 91 945 € 103 208 € 66 347 € 58 028 € 68 233 € 65 727 € 111 058 € 91 025 €
Net income -77 803 € 385 068 € 160 599 € 3 718 € 16 864 € 32 519 € 118 728 € 14 285 €
EBITDA 76 721 € 43 254 € 3 974 € 26 394 € 16 911 € -983 € 1 028 € -32 323 €
Net margin -84.6% 373.1% 242.1% 6.4% 24.7% 49.5% 106.9% 15.7%

Revenue and income statement

In 2024, AUDACE DEVELOP GESTION FINANCES CONSEILS achieves revenue of 92 k€. Revenue is growing positively over 8 years (CAGR: +0.1%). Significant drop of -11% vs 2023. After deducting consumption (0 €), gross margin stands at 92 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 77 k€, representing 83.4% of revenue. Positive scissor effect: EBITDA margin improves by +41.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -78 k€ (-84.6% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

91 945 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

91 945 €

EBITDA (2024) ?
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

76 721 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-166 004 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-77 803 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

83.4%

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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 12%. 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 77%. 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 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 180.3% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

11.918%

Financial autonomy (2024) ?
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

76.887%

Cash flow / Revenue (2024) ?
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

180.291%

Repayment capacity (2024) ?
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

1.125

Solvency indicators evolution
AUDACE DEVELOP GESTION FINANCES CONSEILS

Sector positioning

Debt ratio
11.92 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average +10 pts over 3 years

In 2024, the debt ratio of AUDACE DEVELOP GESTION FI... (11.92) 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
76.89% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Good -11 pts over 3 years

In 2024, the financial autonomy of AUDACE DEVELOP GESTION FI... (76.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
1.12 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average -16 pts over 3 years

In 2024, the repayment capacity of AUDACE DEVELOP GESTION FI... (1.12) 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 3220.27. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

3220.274

Interest coverage (2024) ?
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

-4.197

Liquidity indicators evolution
AUDACE DEVELOP GESTION FINANCES CONSEILS

Sector positioning

Liquidity ratio
3220.27 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Good -5 pts over 3 years

In 2024, the liquidity ratio of AUDACE DEVELOP GESTION FI... (3220.27) 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
-4.2x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Average

In 2024, the interest coverage of AUDACE DEVELOP GESTION FI... (-4.2x) 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: 209 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 267 days. Excellent situation: suppliers finance 58 days of the operating cycle (retail model). Overall, WCR represents 1821 days of revenue, i.e. 465 k€ to permanently finance.

Operating WCR (2024) ?
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

465 149 €

Customer credit (2024) ?
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

209 j

Supplier credit (2024) ?
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

267 j

Inventory turnover (2024) ?
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 (2024) ?
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

1821 j

WCR and payment terms evolution
AUDACE DEVELOP GESTION FINANCES CONSEILS

Positioning of AUDACE DEVELOP GESTION FINANCES CONSEILS in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of AUDACE DEVELOP GESTION FINANCES CONSEILS is estimated at 252 182 € (range 51 881€ - 423 733€). With an EBITDA of 76 721€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.59x (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 2024
54 tx
51k€ 252k€ 423k€
252 182 € Range: 51 881€ - 423 733€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
76 721 € × 4.8x
Estimation 371 011 €
62 803€ - 639 361€
Revenue Multiple 30%
91 945 € × 0.59x
Estimation 54 135 €
33 679€ - 64 356€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sociétés holding)

Compare AUDACE DEVELOP GESTION FINANCES CONSEILS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about AUDACE DEVELOP GESTION FINANCES CONSEILS

What is the revenue of AUDACE DEVELOP GESTION FINANCES CONSEILS ?

The revenue of AUDACE DEVELOP GESTION FINANCES CONSEILS in 2024 is 92 k€.

Is AUDACE DEVELOP GESTION FINANCES CONSEILS profitable?

AUDACE DEVELOP GESTION FINANCES CONSEILS recorded a net loss in 2024.

Where is the headquarters of AUDACE DEVELOP GESTION FINANCES CONSEILS ?

The headquarters of AUDACE DEVELOP GESTION FINANCES CONSEILS is located in ECULLY (69130), in the department Rhone.

Where to find the tax return of AUDACE DEVELOP GESTION FINANCES CONSEILS ?

The tax return of AUDACE DEVELOP GESTION FINANCES CONSEILS 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 AUDACE DEVELOP GESTION FINANCES CONSEILS operate?

AUDACE DEVELOP GESTION FINANCES CONSEILS operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.