CLN GESTION ET MANAGEMENT : revenue, balance sheet and financial ratios

CLN GESTION ET MANAGEMENT is a French company founded 8 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in SAINT-PRYVE-SAINT-MESMIN (45750), this company of category PME shows in 2024 a revenue of 68 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 - CLN GESTION ET MANAGEMENT (SIREN 832501753)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 67 928 € 58 744 € 78 592 € 72 456 € 49 355 € 41 669 € 74 212 €
Net income -1 442 € 21 679 € 22 087 € 10 580 € -290 € 959 € 63 913 €
EBITDA 17 886 € 14 588 € 40 845 € 28 975 € 15 656 € 7 897 € 7 951 €
Net margin -2.1% 36.9% 28.1% 14.6% -0.6% 2.3% 86.1%

Revenue and income statement

In 2024, CLN GESTION ET MANAGEMENT achieves revenue of 68 k€. Activity remains stable over the period (CAGR: -1.5%). Vs 2023, growth of +16% (59 k€ -> 68 k€). After deducting consumption (0 €), gross margin stands at 68 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 18 k€, representing 26.3% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -1 k€ (-2.1% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

67 928 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

67 928 €

EBITDA (2024) ?
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

17 886 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

7 400 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 442 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

26.3%

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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 92%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 42%. 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 23.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 13.3% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

91.503%

Financial autonomy (2024) ?
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

41.677%

Cash flow / Revenue (2024) ?
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

13.307%

Repayment capacity (2024) ?
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

23.348

Asset age ratio (2024) ?
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

84.4%

Solvency indicators evolution
CLN GESTION ET MANAGEMENT

Sector positioning

Debt ratio
91.5 2024
2022
2023
2024
Q1: 0.0
Med: 4.0
Q3: 41.75
Average

In 2024, the debt ratio of CLN GESTION ET MANAGEMENT (91.50) 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
41.68% 2024
2022
2023
2024
Q1: 4.27%
Med: 38.89%
Q3: 76.46%
Good -6 pts over 3 years

In 2024, the financial autonomy of CLN GESTION ET MANAGEMENT (41.7%) 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
23.35 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Average

In 2024, the repayment capacity of CLN GESTION ET MANAGEMENT (23.35) 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 167.86. 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 52.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

167.859

Interest coverage (2024) ?
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

52.125

Liquidity indicators evolution
CLN GESTION ET MANAGEMENT

Sector positioning

Liquidity ratio
167.86 2024
2022
2023
2024
Q1: 138.89
Med: 313.79
Q3: 966.61
Average

In 2024, the liquidity ratio of CLN GESTION ET MANAGEMENT (167.86) 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
52.12x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.27x
Excellent

In 2024, the interest coverage of CLN GESTION ET MANAGEMENT (52.1x) 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: 228 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 157 days. The gap of 71 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 263 days of revenue, i.e. 50 k€ to permanently finance. Over 2018-2024, WCR increased by +173%, requiring additional financing.

Operating WCR (2024) ?
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

49 585 €

Customer credit (2024) ?
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

228 j

Supplier credit (2024) ?
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

157 j

Inventory turnover (2024) ?
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 (2024) ?
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

263 j

WCR and payment terms evolution
CLN GESTION ET MANAGEMENT

Positioning of CLN GESTION ET MANAGEMENT in its sector

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

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of CLN GESTION ET MANAGEMENT is estimated at 64 387 € (range 19 231€ - 94 772€). With an EBITDA of 17 886€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.66x (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 2024
69 tx
19k€ 64k€ 94k€
64 387 € Range: 19 231€ - 94 772€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
17 886 € × 4.3x
Estimation 76 165 €
15 143€ - 121 942€
Revenue Multiple 30%
67 928 € × 0.66x
Estimation 44 758 €
26 048€ - 49 491€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 CLN GESTION ET MANAGEMENT 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 CLN GESTION ET MANAGEMENT

What is the revenue of CLN GESTION ET MANAGEMENT ?

The revenue of CLN GESTION ET MANAGEMENT in 2024 is 68 k€.

Is CLN GESTION ET MANAGEMENT profitable?

CLN GESTION ET MANAGEMENT recorded a net loss in 2024.

Where is the headquarters of CLN GESTION ET MANAGEMENT ?

The headquarters of CLN GESTION ET MANAGEMENT is located in SAINT-PRYVE-SAINT-MESMIN (45750), in the department Loiret.

Where to find the tax return of CLN GESTION ET MANAGEMENT ?

The tax return of CLN GESTION ET MANAGEMENT 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 CLN GESTION ET MANAGEMENT operate?

CLN GESTION ET MANAGEMENT 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.