CLAUDE BESAGNI CONSEILS : revenue, balance sheet and financial ratios

CLAUDE BESAGNI CONSEILS is a French company founded 8 years ago, specialized in the sector Ingénierie, études techniques. Based in CHENNEVIERES-SUR-MARNE (94430), this company of category PME shows in 2022 a revenue of 191 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 - CLAUDE BESAGNI CONSEILS (SIREN 838210318)
Indicator 2022 2020 2018
Revenue 190 791 € 158 688 € 67 368 €
Net income 30 351 € 28 709 € 17 319 €
EBITDA 63 078 € 59 498 € 16 841 €
Net margin 15.9% 18.1% 25.7%

Revenue and income statement

In 2022, CLAUDE BESAGNI CONSEILS achieves revenue of 191 k€. Over the period 2018-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +29.7%. Vs 2020, growth of +20% (159 k€ -> 191 k€). After deducting consumption (0 €), gross margin stands at 191 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 63 k€, representing 33.1% of revenue. Warning negative scissor effect: despite revenue change (+20%), EBITDA varies by +6%, reducing margin by 4.4 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 30 k€, i.e. 15.9% 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

190 791 €

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

190 791 €

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

63 078 €

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

42 498 €

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

30 351 €

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

33.1%

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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 119%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 49%. 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 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 29.4% 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

119.128%

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

49.226%

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

29.447%

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

1.013

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

39.4%

Solvency indicators evolution
CLAUDE BESAGNI CONSEILS

Sector positioning

Debt ratio
119.13 2022
2018
2020
2022
Q1: 0.0
Med: 10.44
Q3: 59.96
Average +50 pts over 3 years

In 2022, the debt ratio of CLAUDE BESAGNI CONSEILS (119.13) 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
49.23% 2022
2018
2020
2022
Q1: 11.0%
Med: 36.04%
Q3: 59.83%
Good +39 pts over 3 years

In 2022, the financial autonomy of CLAUDE BESAGNI CONSEILS (49.2%) 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
1.01 years 2022
2018
2020
2022
Q1: 0.0 years
Med: 0.01 years
Q3: 1.24 years
Average +45 pts over 3 years

In 2022, the repayment capacity of CLAUDE BESAGNI CONSEILS (1.01) 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 183.71. 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 4.1x. Financial charges are adequately covered by operations.

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

183.712

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

4.109

Liquidity indicators evolution
CLAUDE BESAGNI CONSEILS

Sector positioning

Liquidity ratio
183.71 2022
2018
2020
2022
Q1: 148.17
Med: 225.82
Q3: 385.26
Average +12 pts over 3 years

In 2022, the liquidity ratio of CLAUDE BESAGNI CONSEILS (183.71) 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
4.11x 2022
2018
2020
2022
Q1: 0.0x
Med: 0.0x
Q3: 1.47x
Excellent +16 pts over 3 years

In 2022, the interest coverage of CLAUDE BESAGNI CONSEILS (4.1x) 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: 129 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. The gap of 116 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-123 days): operations structurally generate cash. Notable WCR improvement over the period (-22%), freeing up cash.

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

-65 065 €

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

129 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

13 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

-123 j

WCR and payment terms evolution
CLAUDE BESAGNI CONSEILS

Positioning of CLAUDE BESAGNI CONSEILS in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Based on 63 transactions of similar company sales in 2022, the value of CLAUDE BESAGNI CONSEILS is estimated at 42 895 € (range 18 549€ - 60 469€). With an EBITDA of 63 078€, the sector multiple of 0.9x is applied. The price/revenue ratio is 0.16x (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
63 tx
18k€ 42k€ 60k€
42 895 € Range: 18 549€ - 60 469€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
63 078 € × 0.9x
Estimation 59 910 €
24 514€ - 68 822€
Revenue Multiple 30%
190 791 € × 0.16x
Estimation 31 242 €
15 276€ - 54 459€
Net Income Multiple 20%
30 351 € × 0.6x
Estimation 17 843 €
8 547€ - 48 601€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 63 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 (Ingénierie, études techniques)

Compare CLAUDE BESAGNI CONSEILS with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about CLAUDE BESAGNI CONSEILS

What is the revenue of CLAUDE BESAGNI CONSEILS ?

The revenue of CLAUDE BESAGNI CONSEILS in 2022 is 191 k€.

Is CLAUDE BESAGNI CONSEILS profitable?

Yes, CLAUDE BESAGNI CONSEILS generated a net profit of 30 k€ in 2022.

Where is the headquarters of CLAUDE BESAGNI CONSEILS ?

The headquarters of CLAUDE BESAGNI CONSEILS is located in CHENNEVIERES-SUR-MARNE (94430), in the department Val-de-Marne.

Where to find the tax return of CLAUDE BESAGNI CONSEILS ?

The tax return of CLAUDE BESAGNI CONSEILS 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 CLAUDE BESAGNI CONSEILS operate?

CLAUDE BESAGNI CONSEILS operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.