CDM RESSOURCES HUMAINES : revenue, balance sheet and financial ratios

CDM RESSOURCES HUMAINES is a French company founded 19 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in BOIS-COLOMBES (92270), this company of category PME shows in 2021 a revenue of 203 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 - CDM RESSOURCES HUMAINES (SIREN 494801731)
Indicator 2021 2019 2017 2016
Revenue 202 824 € 277 596 € 166 468 € 155 474 €
Net income 50 662 € 81 643 € 37 773 € 31 307 €
EBITDA 64 607 € 107 890 € 48 478 € 36 312 €
Net margin 25.0% 29.4% 22.7% 20.1%

Revenue and income statement

In 2021, CDM RESSOURCES HUMAINES achieves revenue of 203 k€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +5.5%. Significant drop of -27% vs 2019. After deducting consumption (0 €), gross margin stands at 203 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 65 k€, representing 31.9% of revenue. Warning negative scissor effect: despite revenue change (-27%), EBITDA varies by -40%, reducing margin by 7.0 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 51 k€, i.e. 25.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

202 824 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

202 824 €

EBITDA (2021) ?
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

64 607 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

62 963 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

50 662 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

31.9%

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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 2%. 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 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 26.0% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.128%

Financial autonomy (2021) ?
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

1.723%

Cash flow / Revenue (2021) ?
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

25.961%

Repayment capacity (2021) ?
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

0.002

Asset age ratio (2021) ?
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

65.8%

Solvency indicators evolution
CDM RESSOURCES HUMAINES

Sector positioning

Debt ratio
2.13 2021
2017
2019
2021
Q1: 0.0
Med: 5.69
Q3: 57.88
Good

In 2021, the debt ratio of CDM RESSOURCES HUMAINES (2.13) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
1.72% 2021
2017
2019
2021
Q1: 6.7%
Med: 39.89%
Q3: 74.08%
Average

In 2021, the financial autonomy of CDM RESSOURCES HUMAINES (1.7%) 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
0.0 years 2021
2017
2019
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Good +25 pts over 3 years

In 2021, the repayment capacity of CDM RESSOURCES HUMAINES (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 431.51. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

431.507

Interest coverage (2021) ?
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
CDM RESSOURCES HUMAINES

Sector positioning

Liquidity ratio
431.51 2021
2017
2019
2021
Q1: 138.87
Med: 286.2
Q3: 706.68
Good -13 pts over 3 years

In 2021, the liquidity ratio of CDM RESSOURCES HUMAINES (431.51) 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 2021
2017
2019
2021
Q1: 0.0x
Med: 0.0x
Q3: 0.2x
Average

In 2021, the interest coverage of CDM RESSOURCES HUMAINES (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: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Overall, WCR represents 27 days of revenue, i.e. 15 k€ to permanently finance. Over 2016-2021, WCR increased by +279%, requiring additional financing.

Operating WCR (2021) ?
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

15 086 €

Customer credit (2021) ?
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

24 j

Supplier credit (2021) ?
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

26 j

Inventory turnover (2021) ?
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 (2021) ?
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

27 j

WCR and payment terms evolution
CDM RESSOURCES HUMAINES

Positioning of CDM RESSOURCES HUMAINES in its sector

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

Valuation estimate

Based on 61 transactions of similar company sales in 2021, the value of CDM RESSOURCES HUMAINES is estimated at 156 646 € (range 83 439€ - 339 981€). With an EBITDA of 64 607€, the sector multiple of 3.1x is applied. The price/revenue ratio is 0.54x (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 2021
61 tx
83k€ 156k€ 339k€
156 646 € Range: 83 439€ - 339 981€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
64 607 € × 3.1x
Estimation 197 723 €
111 083€ - 465 899€
Revenue Multiple 30%
202 824 € × 0.54x
Estimation 109 720 €
44 668€ - 171 613€
Net Income Multiple 20%
50 662 € × 2.5x
Estimation 124 345 €
72 487€ - 277 740€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 CDM RESSOURCES HUMAINES 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 CDM RESSOURCES HUMAINES

What is the revenue of CDM RESSOURCES HUMAINES ?

The revenue of CDM RESSOURCES HUMAINES in 2021 is 203 k€.

Is CDM RESSOURCES HUMAINES profitable?

Yes, CDM RESSOURCES HUMAINES generated a net profit of 51 k€ in 2021.

Where is the headquarters of CDM RESSOURCES HUMAINES ?

The headquarters of CDM RESSOURCES HUMAINES is located in BOIS-COLOMBES (92270), in the department Hauts-de-Seine.

Where to find the tax return of CDM RESSOURCES HUMAINES ?

The tax return of CDM RESSOURCES HUMAINES 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 CDM RESSOURCES HUMAINES operate?

CDM RESSOURCES HUMAINES 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.