CENTRAL DEVELOPPEMENT CONCEPT : revenue, balance sheet and financial ratios

CENTRAL DEVELOPPEMENT CONCEPT is a French company founded 24 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in MEYLAN (38240), this company of category PME shows in 2022 a revenue of 119 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - CENTRAL DEVELOPPEMENT CONCEPT (SIREN 439113408)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 118 532 € 76 986 € 53 465 € 101 760 € 55 966 € 112 517 € 60 003 €
Net income 24 454 € 15 473 € -21 355 € 1 067 € 193 125 € 24 359 € 9 650 €
EBITDA 37 368 € 28 674 € -8 383 € 16 405 € -22 862 € 40 566 € 20 101 €
Net margin 20.6% 20.1% -39.9% 1.0% 345.1% 21.6% 16.1%

Revenue and income statement

In 2022, CENTRAL DEVELOPPEMENT CONCEPT achieves revenue of 119 k€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +12.0%. Vs 2021, growth of +54% (77 k€ -> 119 k€). After deducting consumption (19 k€), gross margin stands at 99 k€, i.e. a rate of 84%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 37 k€, representing 31.5% of revenue. Warning negative scissor effect: despite revenue change (+54%), EBITDA varies by +30%, reducing margin by 5.7 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 24 k€, i.e. 20.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

118 532 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

99 052 €

EBITDA (2022) ?
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

37 368 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

24 839 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

24 454 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

31.5%

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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 26%. 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 66%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 32.6% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

26.008%

Financial autonomy (2022) ?
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

65.652%

Cash flow / Revenue (2022) ?
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

32.592%

Repayment capacity (2022) ?
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

0.729

Asset age ratio (2022) ?
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

43.1%

Solvency indicators evolution
CENTRAL DEVELOPPEMENT CONCEPT

Sector positioning

Debt ratio
26.01 2022
2020
2021
2022
Q1: 0.0
Med: 5.47
Q3: 56.05
Average -15 pts over 3 years

In 2022, the debt ratio of CENTRAL DEVELOPPEMENT CON... (26.01) 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
65.65% 2022
2020
2021
2022
Q1: 6.68%
Med: 40.69%
Q3: 75.55%
Good +11 pts over 3 years

In 2022, the financial autonomy of CENTRAL DEVELOPPEMENT CON... (65.7%) 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
0.73 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.03 years
Average +43 pts over 3 years

In 2022, the repayment capacity of CENTRAL DEVELOPPEMENT CON... (0.73) 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 281.71. 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 1.0x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2022) ?
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

281.706

Interest coverage (2022) ?
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

1.03

Liquidity indicators evolution
CENTRAL DEVELOPPEMENT CONCEPT

Sector positioning

Liquidity ratio
281.71 2022
2020
2021
2022
Q1: 135.84
Med: 284.05
Q3: 751.79
Average +12 pts over 3 years

In 2022, the liquidity ratio of CENTRAL DEVELOPPEMENT CON... (281.71) 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
1.03x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.32x
Excellent +50 pts over 3 years

In 2022, the interest coverage of CENTRAL DEVELOPPEMENT CON... (1.0x) 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: 182 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 74 days. The gap of 108 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 205 days of revenue, i.e. 67 k€ to permanently finance. Over 2016-2022, WCR increased by +56%, requiring additional financing.

Operating WCR (2022) ?
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

67 496 €

Customer credit (2022) ?
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

182 j

Supplier credit (2022) ?
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

74 j

Inventory turnover (2022) ?
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 (2022) ?
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

205 j

WCR and payment terms evolution
CENTRAL DEVELOPPEMENT CONCEPT

Positioning of CENTRAL DEVELOPPEMENT CONCEPT in its sector

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

Valuation estimate

Based on 88 transactions of similar company sales in 2022, the value of CENTRAL DEVELOPPEMENT CONCEPT is estimated at 178 479 € (range 89 192€ - 361 391€). With an EBITDA of 37 368€, the sector multiple of 6.8x is applied. The price/revenue ratio is 0.33x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2022
88 tx
89k€ 178k€ 361k€
178 479 € Range: 89 192€ - 361 391€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
37 368 € × 6.8x
Estimation 255 839 €
139 568€ - 508 065€
Revenue Multiple 30%
118 532 € × 0.33x
Estimation 38 923 €
22 210€ - 87 080€
Net Income Multiple 20%
24 454 € × 8.0x
Estimation 194 419 €
63 725€ - 406 174€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 88 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 CENTRAL DEVELOPPEMENT CONCEPT 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 CENTRAL DEVELOPPEMENT CONCEPT

What is the revenue of CENTRAL DEVELOPPEMENT CONCEPT ?

The revenue of CENTRAL DEVELOPPEMENT CONCEPT in 2022 is 119 k€.

Is CENTRAL DEVELOPPEMENT CONCEPT profitable?

Yes, CENTRAL DEVELOPPEMENT CONCEPT generated a net profit of 24 k€ in 2022.

Where is the headquarters of CENTRAL DEVELOPPEMENT CONCEPT ?

The headquarters of CENTRAL DEVELOPPEMENT CONCEPT is located in MEYLAN (38240), in the department Isere.

Where to find the tax return of CENTRAL DEVELOPPEMENT CONCEPT ?

The tax return of CENTRAL DEVELOPPEMENT CONCEPT 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 CENTRAL DEVELOPPEMENT CONCEPT operate?

CENTRAL DEVELOPPEMENT CONCEPT 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.