C.D.S(CONSEILS DEVELOPPEMENTS SERVICES) : revenue, balance sheet and financial ratios

C.D.S(CONSEILS DEVELOPPEMENTS SERVICES) is a French company founded 36 years ago, specialized in the sector Gestion d'installations sportives. Based in SAINT-CYPRIEN (66750), this company of category PME shows in 2017 a revenue of 447 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 - C.D.S(CONSEILS DEVELOPPEMENTS SERVICES) (SIREN 352107569)
Indicator 2017 2016
Revenue 446 697 € 439 555 €
Net income 38 708 € 33 423 €
EBITDA 46 407 € 40 417 €
Net margin 8.7% 7.6%

Revenue and income statement

In 2017, C.D.S(CONSEILS DEVELOPPEMENTS SERVICES) achieves revenue of 447 k€. Vs 2016: +2%. After deducting consumption (18 k€), gross margin stands at 428 k€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 46 k€, representing 10.4% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 39 k€, i.e. 8.7% of revenue. This profit can be retained or distributed to shareholders.

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

446 697 €

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

428 340 €

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

46 407 €

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

43 334 €

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

38 708 €

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

10.3%

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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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 70%. 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 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

30.739%

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

69.949%

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

9.3%

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

1.664

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

1.8%

Solvency indicators evolution
C.D.S(CONSEILS DEVELOPPEMENTS SERVICES)

Sector positioning

Debt ratio
30.74 2017
2016
2017
Q1: 0.0
Med: 16.61
Q3: 126.45
Average

In 2017, the debt ratio of C.D.S(CONSEILS DEVELOPPEM... (30.74) 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
69.95% 2017
2016
2017
Q1: 2.89%
Med: 23.63%
Q3: 51.89%
Excellent

In 2017, the financial autonomy of C.D.S(CONSEILS DEVELOPPEM... (70.0%) 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
1.66 years 2017
2016
2017
Q1: 0.0 years
Med: 0.17 years
Q3: 3.37 years
Average

In 2017, the repayment capacity of C.D.S(CONSEILS DEVELOPPEM... (1.66) 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 956.41. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

956.409

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

0.0

Liquidity indicators evolution
C.D.S(CONSEILS DEVELOPPEMENTS SERVICES)

Sector positioning

Liquidity ratio
956.41 2017
2016
2017
Q1: 66.73
Med: 128.17
Q3: 236.65
Excellent

In 2017, the liquidity ratio of C.D.S(CONSEILS DEVELOPPEM... (956.41) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2017
2016
2017
Q1: 0.0x
Med: 0.04x
Q3: 5.72x
Average -25 pts over 2 years

In 2017, the interest coverage of C.D.S(CONSEILS DEVELOPPEM... (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: 25 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Overall, WCR represents 6 days of revenue, i.e. 7 k€ to permanently finance.

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

7 277 €

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

0 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

25 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

6 j

WCR and payment terms evolution
C.D.S(CONSEILS DEVELOPPEMENTS SERVICES)

Positioning of C.D.S(CONSEILS DEVELOPPEMENTS SERVICES) in its sector

Comparison with sector Gestion d'installations sportives

Valuation estimate

Based on 73 transactions of similar company sales (all years), the value of C.D.S(CONSEILS DEVELOPPEMENTS SERVICES) is estimated at 211 303 € (range 92 949€ - 344 027€). With an EBITDA of 46 407€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.57x (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
73 tx
92k€ 211k€ 344k€
211 303 € Range: 92 949€ - 344 027€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
46 407 € × 4.0x
Estimation 187 219 €
106 588€ - 298 985€
Revenue Multiple 30%
446 697 € × 0.57x
Estimation 255 246 €
80 538€ - 411 560€
Net Income Multiple 20%
38 708 € × 5.3x
Estimation 205 601 €
77 469€ - 355 335€
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 (Gestion d'installations sportives)

Compare C.D.S(CONSEILS DEVELOPPEMENTS SERVICES) with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion d'installations sportives

Frequently asked questions about C.D.S(CONSEILS DEVELOPPEMENTS SERVICES)

What is the revenue of C.D.S(CONSEILS DEVELOPPEMENTS SERVICES) ?

The revenue of C.D.S(CONSEILS DEVELOPPEMENTS SERVICES) in 2017 is 447 k€.

Is C.D.S(CONSEILS DEVELOPPEMENTS SERVICES) profitable?

Yes, C.D.S(CONSEILS DEVELOPPEMENTS SERVICES) generated a net profit of 39 k€ in 2017.

Where is the headquarters of C.D.S(CONSEILS DEVELOPPEMENTS SERVICES) ?

The headquarters of C.D.S(CONSEILS DEVELOPPEMENTS SERVICES) is located in SAINT-CYPRIEN (66750), in the department Pyrenees-Orientales.

Where to find the tax return of C.D.S(CONSEILS DEVELOPPEMENTS SERVICES) ?

The tax return of C.D.S(CONSEILS DEVELOPPEMENTS SERVICES) 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 C.D.S(CONSEILS DEVELOPPEMENTS SERVICES) operate?

C.D.S(CONSEILS DEVELOPPEMENTS SERVICES) operates in the sector Gestion d'installations sportives (NAF code 93.11Z). See the 'Sector positioning' section above to compare the company with its competitors.