AUDIT ADOUR ORTHEZ : revenue, balance sheet and financial ratios

AUDIT ADOUR ORTHEZ is a French company founded 20 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in ORTHEZ (64300), this company of category PME shows in 2019 a revenue of 573 k€. 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 - AUDIT ADOUR ORTHEZ (SIREN 489768960)
Indicator 2019 2018 2017 2016
Revenue 573 291 € 543 044 € 506 712 € 573 431 €
Net income 35 495 € 30 258 € 42 423 € 4 547 €
EBITDA 46 822 € -11 516 € 74 045 € 165 938 €
Net margin 6.2% 5.6% 8.4% 0.8%

Revenue and income statement

In 2019, AUDIT ADOUR ORTHEZ achieves revenue of 573 k€. Activity remains stable over the period (CAGR: -0.0%). Vs 2018: +6%. After deducting consumption (0 €), gross margin stands at 573 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 47 k€, representing 8.2% of revenue. Positive scissor effect: EBITDA margin improves by +10.3 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 35 k€, i.e. 6.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

573 291 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

573 291 €

EBITDA (2019) ?
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

46 822 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

44 055 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

35 495 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.2%

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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 -216%. 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%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 6.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-216.247%

Financial autonomy (2019) ?
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

-28.465%

Cash flow / Revenue (2019) ?
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

6.723%

Repayment capacity (2019) ?
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

4.262

Asset age ratio (2019) ?
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

7.5%

Solvency indicators evolution
AUDIT ADOUR ORTHEZ

Sector positioning

Debt ratio
-216.25 2019
2017
2018
2019
Q1: 0.0
Med: 4.29
Q3: 44.13
Excellent

In 2019, the debt ratio of AUDIT ADOUR ORTHEZ (-216.25) 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% 2019
2017
2018
2019
Q1: 5.58%
Med: 39.62%
Q3: 73.61%
Average

In 2019, the financial autonomy of AUDIT ADOUR ORTHEZ (-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
4.26 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 0.68 years
Average

In 2019, the repayment capacity of AUDIT ADOUR ORTHEZ (4.26) 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 129.39. 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 5.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2019) ?
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

129.392

Interest coverage (2019) ?
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

5.51

Liquidity indicators evolution
AUDIT ADOUR ORTHEZ

Sector positioning

Liquidity ratio
129.39 2019
2017
2018
2019
Q1: 136.05
Med: 274.14
Q3: 675.52
Average

In 2019, the liquidity ratio of AUDIT ADOUR ORTHEZ (129.39) 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
5.51x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 0.24x
Excellent

In 2019, the interest coverage of AUDIT ADOUR ORTHEZ (5.5x) 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: 100 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. The gap of 68 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 40 days of revenue, i.e. 63 k€ to permanently finance. Over 2016-2019, WCR increased by +213%, requiring additional financing.

Operating WCR (2019) ?
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

63 033 €

Customer credit (2019) ?
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

100 j

Supplier credit (2019) ?
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

32 j

Inventory turnover (2019) ?
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 (2019) ?
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

40 j

WCR and payment terms evolution
AUDIT ADOUR ORTHEZ

Positioning of AUDIT ADOUR ORTHEZ in its sector

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

Valuation estimate

Based on 73 transactions of similar company sales in 2019, the value of AUDIT ADOUR ORTHEZ is estimated at 188 002 € (range 104 754€ - 387 351€). With an EBITDA of 46 822€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.48x (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 2019
73 tx
104k€ 188k€ 387k€
188 002 € Range: 104 754€ - 387 351€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
46 822 € × 3.3x
Estimation 154 772 €
92 123€ - 313 294€
Revenue Multiple 30%
573 291 € × 0.48x
Estimation 276 115 €
149 621€ - 562 362€
Net Income Multiple 20%
35 495 € × 3.9x
Estimation 138 912 €
69 034€ - 309 977€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 73 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 AUDIT ADOUR ORTHEZ 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 AUDIT ADOUR ORTHEZ

What is the revenue of AUDIT ADOUR ORTHEZ ?

The revenue of AUDIT ADOUR ORTHEZ in 2019 is 573 k€.

Is AUDIT ADOUR ORTHEZ profitable?

Yes, AUDIT ADOUR ORTHEZ generated a net profit of 35 k€ in 2019.

Where is the headquarters of AUDIT ADOUR ORTHEZ ?

The headquarters of AUDIT ADOUR ORTHEZ is located in ORTHEZ (64300), in the department Pyrenees-Atlantiques.

Where to find the tax return of AUDIT ADOUR ORTHEZ ?

The tax return of AUDIT ADOUR ORTHEZ 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 AUDIT ADOUR ORTHEZ operate?

AUDIT ADOUR ORTHEZ 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.