AVENIR CONSULTING RESTAURATION : revenue, balance sheet and financial ratios

AVENIR CONSULTING RESTAURATION is a French company founded 14 years ago, specialized in the sector Activités des sociétés holding. Based in UCHAUD (30620), this company of category PME shows in 2017 a revenue of 62 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 - AVENIR CONSULTING RESTAURATION (SIREN 537733636)
Indicator 2017 2016 2015
Revenue 61 925 € 74 428 € 43 886 €
Net income -32 142 € 206 € 23 682 €
EBITDA 2 687 € 3 351 € 12 727 €
Net margin -51.9% 0.3% 54.0%

Revenue and income statement

In 2017, AVENIR CONSULTING RESTAURATION achieves revenue of 62 k€. Over the period 2015-2017, the company shows strong growth with a CAGR (compound annual growth rate) of +18.8%. Significant drop of -17% vs 2016. After deducting consumption (0 €), gross margin stands at 62 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 3 k€, representing 4.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -32 k€ (-51.9% of revenue), which will impact equity.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

61 925 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

61 925 €

EBITDA (2017) ?
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

2 687 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 504 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-32 142 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.1%

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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 763%. 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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

763.428%

Financial autonomy (2017) ?
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

10.516%

Cash flow / Revenue (2017) ?
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

-47.034%

Repayment capacity (2017) ?
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

-14.52

Asset age ratio (2017) ?
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

62.9%

Solvency indicators evolution
AVENIR CONSULTING RESTAURATION

Sector positioning

Debt ratio
763.43 2017
2015
2016
2017
Q1: 0.13
Med: 17.48
Q3: 97.01
Average

In 2017, the debt ratio of AVENIR CONSULTING RESTAUR... (763.43) 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
10.52% 2017
2015
2016
2017
Q1: 19.87%
Med: 57.98%
Q3: 88.0%
Average -6 pts over 3 years

In 2017, the financial autonomy of AVENIR CONSULTING RESTAUR... (10.5%) 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
-14.52 years 2017
2015
2016
2017
Q1: -0.0 years
Med: 0.15 years
Q3: 4.24 years
Excellent -50 pts over 3 years

In 2017, the repayment capacity of AVENIR CONSULTING RESTAUR... (-14.52) 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 130.99. 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 465.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2017) ?
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

130.988

Interest coverage (2017) ?
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

465.166

Liquidity indicators evolution
AVENIR CONSULTING RESTAURATION

Sector positioning

Liquidity ratio
130.99 2017
2015
2016
2017
Q1: 100.9
Med: 392.06
Q3: 1992.6
Average

In 2017, the liquidity ratio of AVENIR CONSULTING RESTAUR... (130.99) 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
465.17x 2017
2015
2016
2017
Q1: -60.98x
Med: 0.0x
Q3: 0.34x
Excellent

In 2017, the interest coverage of AVENIR CONSULTING RESTAUR... (465.2x) 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: 293 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 149 days. The gap of 144 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 146 days of revenue, i.e. 25 k€ to permanently finance. Over 2015-2017, WCR increased by +119%, requiring additional financing.

Operating WCR (2017) ?
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

25 106 €

Customer credit (2017) ?
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

293 j

Supplier credit (2017) ?
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

149 j

Inventory turnover (2017) ?
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 (2017) ?
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

146 j

WCR and payment terms evolution
AVENIR CONSULTING RESTAURATION

Positioning of AVENIR CONSULTING RESTAURATION in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 85 transactions of similar company sales in 2017, the value of AVENIR CONSULTING RESTAURATION is estimated at 24 418 € (range 11 898€ - 36 901€). With an EBITDA of 2 687€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.64x (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 2017
85 tx
11k€ 24k€ 36k€
24 418 € Range: 11 898€ - 36 901€
NAF 5 année 2017

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 687 € × 5.7x
Estimation 15 293 €
8 494€ - 24 784€
Revenue Multiple 30%
61 925 € × 0.64x
Estimation 39 627 €
17 573€ - 57 096€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 AVENIR CONSULTING RESTAURATION with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about AVENIR CONSULTING RESTAURATION

What is the revenue of AVENIR CONSULTING RESTAURATION ?

The revenue of AVENIR CONSULTING RESTAURATION in 2017 is 62 k€.

Is AVENIR CONSULTING RESTAURATION profitable?

AVENIR CONSULTING RESTAURATION recorded a net loss in 2017.

Where is the headquarters of AVENIR CONSULTING RESTAURATION ?

The headquarters of AVENIR CONSULTING RESTAURATION is located in UCHAUD (30620), in the department Gard.

Where to find the tax return of AVENIR CONSULTING RESTAURATION ?

The tax return of AVENIR CONSULTING RESTAURATION 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 AVENIR CONSULTING RESTAURATION operate?

AVENIR CONSULTING RESTAURATION 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.