CHRISTIAN FERDOUEL FINANCES : revenue, balance sheet and financial ratios

CHRISTIAN FERDOUEL FINANCES is a French company founded 31 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in VIVONNE (86370), this company of category PME shows in 2022 a revenue of 1.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - CHRISTIAN FERDOUEL FINANCES (SIREN 400099644)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 1 544 218 € 1 599 699 € 1 355 522 € 1 230 603 € N/C N/C N/C
Net income 89 995 € 111 590 € 48 169 € 41 655 € 42 673 € 75 681 € 52 706 €
EBITDA 183 223 € 72 170 € 54 270 € 45 482 € N/C N/C N/C
Net margin 5.8% 7.0% 3.6% 3.4% N/C N/C N/C

Revenue and income statement

In 2022, CHRISTIAN FERDOUEL FINANCES achieves revenue of 1.5 M€. Over the period 2019-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +7.9%. Slight decline of -3% vs 2021. After deducting consumption (0 €), gross margin stands at 1.5 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 183 k€, representing 11.9% of revenue. Positive scissor effect: EBITDA margin improves by +7.4 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 90 k€, i.e. 5.8% 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

1 544 218 €

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

1 544 218 €

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

183 223 €

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

133 258 €

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

89 995 €

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

11.9%

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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 227%. 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 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 10.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 9.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

227.48%

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

22.383%

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

8.958%

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

10.892

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

53.4%

Solvency indicators evolution
CHRISTIAN FERDOUEL FINANCES

Sector positioning

Debt ratio
227.48 2022
2020
2021
2022
Q1: 0.0
Med: 5.45
Q3: 55.91
Average

In 2022, the debt ratio of CHRISTIAN FERDOUEL FINANCES (227.48) 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
22.38% 2022
2020
2021
2022
Q1: 6.66%
Med: 40.67%
Q3: 75.55%
Average +6 pts over 3 years

In 2022, the financial autonomy of CHRISTIAN FERDOUEL FINANCES (22.4%) 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
10.89 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.02 years
Average

In 2022, the repayment capacity of CHRISTIAN FERDOUEL FINANCES (10.89) 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 148.06. 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 392.3x. Operating income very largely covers interest expenses: high safety margin.

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

148.062

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

392.261

Liquidity indicators evolution
CHRISTIAN FERDOUEL FINANCES

Sector positioning

Liquidity ratio
148.06 2022
2020
2021
2022
Q1: 135.76
Med: 283.99
Q3: 749.97
Average

In 2022, the liquidity ratio of CHRISTIAN FERDOUEL FINANCES (148.06) 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
392.26x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.31x
Excellent

In 2022, the interest coverage of CHRISTIAN FERDOUEL FINANCES (392.3x) 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: 166 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. The gap of 145 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 85 days of revenue, i.e. 363 k€ to permanently finance.

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

363 154 €

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

166 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

21 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

85 j

WCR and payment terms evolution
CHRISTIAN FERDOUEL FINANCES

Positioning of CHRISTIAN FERDOUEL FINANCES 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 CHRISTIAN FERDOUEL FINANCES is estimated at 922 439 € (range 475 875€ - 1 884 871€). With an EBITDA of 183 223€, 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
475k€ 922k€ 1884k€
922 439 € Range: 475 875€ - 1 884 871€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
183 223 € × 6.8x
Estimation 1 254 429 €
684 331€ - 2 491 147€
Revenue Multiple 30%
1 544 218 € × 0.33x
Estimation 507 086 €
289 352€ - 1 134 465€
Net Income Multiple 20%
89 995 € × 8.0x
Estimation 715 495 €
234 521€ - 1 494 790€

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 CHRISTIAN FERDOUEL FINANCES 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 CHRISTIAN FERDOUEL FINANCES

What is the revenue of CHRISTIAN FERDOUEL FINANCES ?

The revenue of CHRISTIAN FERDOUEL FINANCES in 2022 is 1.5 M€.

Is CHRISTIAN FERDOUEL FINANCES profitable?

Yes, CHRISTIAN FERDOUEL FINANCES generated a net profit of 90 k€ in 2022.

Where is the headquarters of CHRISTIAN FERDOUEL FINANCES ?

The headquarters of CHRISTIAN FERDOUEL FINANCES is located in VIVONNE (86370), in the department Vienne.

Where to find the tax return of CHRISTIAN FERDOUEL FINANCES ?

The tax return of CHRISTIAN FERDOUEL FINANCES 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 CHRISTIAN FERDOUEL FINANCES operate?

CHRISTIAN FERDOUEL FINANCES 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.