COMMISSIONNING CONSULTING & COMPUTING FOR RADIATION THERAPY : revenue, balance sheet and financial ratios

COMMISSIONNING CONSULTING & COMPUTING FOR RADIATION THERAPY is a French company founded 13 years ago, specialized in the sector Activités spécialisées, scientifiques et techniques diverses. Based in MARSEILLE (13001), this company of category PME shows in 2018 a revenue of 152 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - COMMISSIONNING CONSULTING & COMPUTING FOR RADIATION THERAPY (SIREN 791959232)
Indicator 2018 2017 2016
Revenue 152 370 € 256 370 € 95 843 €
Net income -95 663 € 117 727 € 26 657 €
EBITDA -188 440 € 113 923 € 2 604 €
Net margin -62.8% 45.9% 27.8%

Revenue and income statement

In 2018, COMMISSIONNING CONSULTING & COMPUTING FOR RADIATION THERAPY achieves revenue of 152 k€. Over the period 2016-2018, the company shows strong growth with a CAGR (compound annual growth rate) of +26.1%. Significant drop of -41% vs 2017. After deducting consumption (0 €), gross margin stands at 152 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 -188 k€, representing -123.7% of revenue. Warning negative scissor effect: despite revenue change (-41%), EBITDA varies by -265%, reducing margin by 168.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -96 k€ (-62.8% of revenue), which will impact equity.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

152 370 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

152 370 €

EBITDA (2018) ?
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

-188 440 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-202 748 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-95 663 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-123.7%

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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 10%. 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 46%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

9.989%

Financial autonomy (2018) ?
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

45.948%

Cash flow / Revenue (2018) ?
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

-53.391%

Repayment capacity (2018) ?
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

-0.212

Asset age ratio (2018) ?
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

58.1%

Solvency indicators evolution
COMMISSIONNING CONSULTING & COMPUTING FOR RADIATION THERAPY

Sector positioning

Debt ratio
9.99 2018
2016
2017
2018
Q1: 0.0
Med: 4.9
Q3: 46.22
Average

In 2018, the debt ratio of COMMISSIONNING CONSULTING... (9.99) 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
45.95% 2018
2016
2017
2018
Q1: 3.82%
Med: 33.54%
Q3: 64.49%
Good -13 pts over 3 years

In 2018, the financial autonomy of COMMISSIONNING CONSULTING... (46.0%) 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
-0.21 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.0 years
Q3: 0.46 years
Excellent -50 pts over 3 years

In 2018, the repayment capacity of COMMISSIONNING CONSULTING... (-0.21) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 182.04. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

182.037

Interest coverage (2018) ?
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

-0.065

Liquidity indicators evolution
COMMISSIONNING CONSULTING & COMPUTING FOR RADIATION THERAPY

Sector positioning

Liquidity ratio
182.04 2018
2016
2017
2018
Q1: 135.75
Med: 235.8
Q3: 472.02
Average -18 pts over 3 years

In 2018, the liquidity ratio of COMMISSIONNING CONSULTING... (182.04) 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
-0.07x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.0x
Q3: 0.45x
Average -50 pts over 3 years

In 2018, the interest coverage of COMMISSIONNING CONSULTING... (-0.1x) 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: 142 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 212 days. Excellent situation: suppliers finance 70 days of the operating cycle (retail model). Overall, WCR represents 508 days of revenue, i.e. 215 k€ to permanently finance. Over 2016-2018, WCR increased by +190%, requiring additional financing.

Operating WCR (2018) ?
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

214 814 €

Customer credit (2018) ?
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

142 j

Supplier credit (2018) ?
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

212 j

Inventory turnover (2018) ?
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 (2018) ?
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

508 j

WCR and payment terms evolution
COMMISSIONNING CONSULTING & COMPUTING FOR RADIATION THERAPY

Positioning of COMMISSIONNING CONSULTING & COMPUTING FOR RADIATION THERAPY in its sector

Comparison with sector Activités spécialisées, scientifiques et techniques diverses

Valuation estimate

Based on 98 transactions of similar company sales (all years), the value of COMMISSIONNING CONSULTING & COMPUTING FOR RADIATION THERAPY is estimated at 55 384 € (range 18 186€ - 93 712€). The price/revenue ratio is 0.36x (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 2018
98 tx
18k€ 55k€ 93k€
55 384 € Range: 18 186€ - 93 712€
NAF 5 all-time

Valuation method used

Revenue Multiple
152 370 € × 0.36x = 55 384 €
Range: 18 186€ - 93 713€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 98 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 (Activités spécialisées, scientifiques et techniques diverses)

Compare COMMISSIONNING CONSULTING & COMPUTING FOR RADIATION THERAPY with other companies in the same sector:

Voir toutes les statistiques du secteur Activités spécialisées, scientifiques et techniques diverses

Frequently asked questions about COMMISSIONNING CONSULTING & COMPUTING FOR RADIATION THERAPY

What is the revenue of COMMISSIONNING CONSULTING & COMPUTING FOR RADIATION THERAPY ?

The revenue of COMMISSIONNING CONSULTING & COMPUTING FOR RADIATION THERAPY in 2018 is 152 k€.

Is COMMISSIONNING CONSULTING & COMPUTING FOR RADIATION THERAPY profitable?

COMMISSIONNING CONSULTING & COMPUTING FOR RADIATION THERAPY recorded a net loss in 2018.

Where is the headquarters of COMMISSIONNING CONSULTING & COMPUTING FOR RADIATION THERAPY ?

The headquarters of COMMISSIONNING CONSULTING & COMPUTING FOR RADIATION THERAPY is located in MARSEILLE (13001), in the department Bouches-du-Rhone.

Where to find the tax return of COMMISSIONNING CONSULTING & COMPUTING FOR RADIATION THERAPY ?

The tax return of COMMISSIONNING CONSULTING & COMPUTING FOR RADIATION THERAPY 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 COMMISSIONNING CONSULTING & COMPUTING FOR RADIATION THERAPY operate?

COMMISSIONNING CONSULTING & COMPUTING FOR RADIATION THERAPY operates in the sector Activités spécialisées, scientifiques et techniques diverses (NAF code 74.90B). See the 'Sector positioning' section above to compare the company with its competitors.