AUDIT ET GESTION FINANCIERE : revenue, balance sheet and financial ratios

AUDIT ET GESTION FINANCIERE is a French company founded 44 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 2023 a revenue of 192 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 - AUDIT ET GESTION FINANCIERE (SIREN 322472648)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 191 989 € 200 450 € 156 044 € 223 056 € 260 686 € 263 423 € 302 145 € 209 461 €
Net income 1 115 € 564 € 3 330 € 2 090 € 4 808 € 2 413 € 2 529 € 1 058 €
EBITDA 1 614 € 4 193 € 69 365 € 2 507 € 5 910 € 3 685 € 3 849 € 1 320 €
Net margin 0.6% 0.3% 2.1% 0.9% 1.8% 0.9% 0.8% 0.5%

Revenue and income statement

In 2023, AUDIT ET GESTION FINANCIERE achieves revenue of 192 k€. Activity remains stable over the period (CAGR: -1.2%). Slight decline of -4% vs 2022. After deducting consumption (0 €), gross margin stands at 192 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 2 k€, representing 0.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1 k€, i.e. 0.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

191 989 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

191 989 €

EBITDA (2023) ?
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

1 614 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 613 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 115 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.8%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 97%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 42%. 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 34.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

96.809%

Financial autonomy (2023) ?
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

42.368%

Cash flow / Revenue (2023) ?
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

0.581%

Repayment capacity (2023) ?
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

34.144

Solvency indicators evolution
AUDIT ET GESTION FINANCIERE

Sector positioning

Debt ratio
96.81 2023
2021
2022
2023
Q1: 0.0
Med: 4.57
Q3: 46.64
Average +19 pts over 3 years

In 2023, the debt ratio of AUDIT ET GESTION FINANCIERE (96.81) 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
42.37% 2023
2021
2022
2023
Q1: 4.34%
Med: 38.5%
Q3: 74.88%
Good -12 pts over 3 years

In 2023, the financial autonomy of AUDIT ET GESTION FINANCIERE (42.4%) 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
34.14 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Watch +22 pts over 3 years

In 2023, the repayment capacity of AUDIT ET GESTION FINANCIERE (34.14) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 600.90. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

600.901

Interest coverage (2023) ?
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
AUDIT ET GESTION FINANCIERE

Sector positioning

Liquidity ratio
600.9 2023
2021
2022
2023
Q1: 139.65
Med: 306.13
Q3: 898.97
Good +9 pts over 3 years

In 2023, the liquidity ratio of AUDIT ET GESTION FINANCIERE (600.90) 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
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.24x
Average

In 2023, the interest coverage of AUDIT ET GESTION FINANCIERE (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: 65 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4 days. The gap of 61 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 124 days of revenue, i.e. 66 k€ to permanently finance. Over 2016-2023, WCR increased by +95%, requiring additional financing.

Operating WCR (2023) ?
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

66 075 €

Customer credit (2023) ?
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

65 j

Supplier credit (2023) ?
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

4 j

Inventory turnover (2023) ?
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 (2023) ?
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

124 j

WCR and payment terms evolution
AUDIT ET GESTION FINANCIERE

Positioning of AUDIT ET GESTION FINANCIERE in its sector

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

Valuation estimate

Based on 66 transactions of similar company sales in 2023, the value of AUDIT ET GESTION FINANCIERE is estimated at 41 164 € (range 17 070€ - 65 761€). With an EBITDA of 1 614€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.63x (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 2023
66 tx
17k€ 41k€ 65k€
41 164 € Range: 17 070€ - 65 761€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 614 € × 4.0x
Estimation 6 390 €
1 184€ - 9 366€
Revenue Multiple 30%
191 989 € × 0.63x
Estimation 121 404 €
52 377€ - 190 268€
Net Income Multiple 20%
1 115 € × 6.9x
Estimation 7 741 €
3 826€ - 19 989€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 66 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 ET GESTION FINANCIERE 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 ET GESTION FINANCIERE

What is the revenue of AUDIT ET GESTION FINANCIERE ?

The revenue of AUDIT ET GESTION FINANCIERE in 2023 is 192 k€.

Is AUDIT ET GESTION FINANCIERE profitable?

Yes, AUDIT ET GESTION FINANCIERE generated a net profit of 1 k€ in 2023.

Where is the headquarters of AUDIT ET GESTION FINANCIERE ?

The headquarters of AUDIT ET GESTION FINANCIERE is located in NEUILLY-SUR-SEINE (92200), in the department Hauts-de-Seine.

Where to find the tax return of AUDIT ET GESTION FINANCIERE ?

The tax return of AUDIT ET GESTION FINANCIERE 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 ET GESTION FINANCIERE operate?

AUDIT ET GESTION FINANCIERE 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.