CATHERINE LELIEVRE CONSEIL : revenue, balance sheet and financial ratios

CATHERINE LELIEVRE CONSEIL is a French company founded 11 years ago, specialized in the sector Autres activités d'édition. Based in MOLINES-EN-QUEYRAS (05350), this company of category PME shows in 2023 a revenue of 5 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - CATHERINE LELIEVRE CONSEIL (SIREN 809791494)
Indicator 2023 2022 2021 2020
Revenue 4 550 € 12 417 € 14 841 € 21 926 €
Net income -5 205 € -1 785 € 986 € 5 844 €
EBITDA -5 174 € -1 588 € 1 356 € 7 109 €
Net margin -114.4% -14.4% 6.6% 26.7%

Revenue and income statement

In 2023, CATHERINE LELIEVRE CONSEIL achieves revenue of 5 k€. Revenue is declining over the period 2020-2023 (CAGR: -40.8%). Significant drop of -63% vs 2022. After deducting consumption (0 €), gross margin stands at 5 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 -5 k€, representing -113.7% of revenue. Warning negative scissor effect: despite revenue change (-63%), EBITDA varies by -226%, reducing margin by 100.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -5 k€ (-114.4% of revenue), which will impact equity.

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

4 550 €

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

4 550 €

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

-5 174 €

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

-5 205 €

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

-5 205 €

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

-113.7%

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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 30%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 74%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

30.011%

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

74.369%

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

-113.714%

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

-1.16

Solvency indicators evolution
CATHERINE LELIEVRE CONSEIL

Sector positioning

Debt ratio
30.01 2023
2021
2022
2023
Q1: 0.0
Med: 0.67
Q3: 33.25
Average +39 pts over 3 years

In 2023, the debt ratio of CATHERINE LELIEVRE CONSEIL (30.01) 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
74.37% 2023
2021
2022
2023
Q1: 0.0%
Med: 24.18%
Q3: 56.51%
Excellent

In 2023, the financial autonomy of CATHERINE LELIEVRE CONSEIL (74.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-1.16 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.61 years
Excellent -36 pts over 3 years

In 2023, the repayment capacity of CATHERINE LELIEVRE CONSEIL (-1.16) 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 157.24. 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

157.239

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
CATHERINE LELIEVRE CONSEIL

Sector positioning

Liquidity ratio
157.24 2023
2021
2022
2023
Q1: 117.29
Med: 221.47
Q3: 438.4
Average -40 pts over 3 years

In 2023, the liquidity ratio of CATHERINE LELIEVRE CONSEIL (157.24) 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 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.37x
Average

In 2023, the interest coverage of CATHERINE LELIEVRE CONSEIL (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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 7 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Overall, WCR represents 54 days of revenue, i.e. 677 € to permanently finance. Over 2020-2023, WCR increased by +150%, 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

677 €

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

0 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

7 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

54 j

WCR and payment terms evolution
CATHERINE LELIEVRE CONSEIL

Positioning of CATHERINE LELIEVRE CONSEIL in its sector

Comparison with sector Autres activités d'édition

Valuation estimate

Based on 104 transactions of similar company sales (all years), the value of CATHERINE LELIEVRE CONSEIL is estimated at 1 110 € (range 548€ - 2 086€). The price/revenue ratio is 0.24x (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.

Estimated enterprise value 2023
104 transactions
0k€ 1k€ 2k€
1 110 € Range: 548€ - 2 086€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
4 550 € × 0.24x = 1 111 €
Range: 548€ - 2 087€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 104 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 (Autres activités d'édition)

Compare CATHERINE LELIEVRE CONSEIL with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités d'édition

Frequently asked questions about CATHERINE LELIEVRE CONSEIL

What is the revenue of CATHERINE LELIEVRE CONSEIL ?

The revenue of CATHERINE LELIEVRE CONSEIL in 2023 is 5 k€.

Is CATHERINE LELIEVRE CONSEIL profitable?

CATHERINE LELIEVRE CONSEIL recorded a net loss in 2023.

Where is the headquarters of CATHERINE LELIEVRE CONSEIL ?

The headquarters of CATHERINE LELIEVRE CONSEIL is located in MOLINES-EN-QUEYRAS (05350), in the department Hautes-Alpes.

Where to find the tax return of CATHERINE LELIEVRE CONSEIL ?

The tax return of CATHERINE LELIEVRE CONSEIL 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 CATHERINE LELIEVRE CONSEIL operate?

CATHERINE LELIEVRE CONSEIL operates in the sector Autres activités d'édition (NAF code 58.19Z). See the 'Sector positioning' section above to compare the company with its competitors.