CONSEIL FINANCIER ENTREPRISE : revenue, balance sheet and financial ratios

In 2024, CONSEIL FINANCIER ENTREPRISE achieves revenue of 841 k€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +12.4%. Slight decline of -9% vs 2023. After deducting consumption (510 k€), gross margin stands at 331 k€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 42 k€, representing 4.9% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -43%, reducing margin by 3.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 470 k€, i.e. 55.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 8%. 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 90%. 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 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 102.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 315.57. 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 194.6x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 122 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 157 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Overall, WCR represents 76 days of revenue, i.e. 178 k€ to permanently finance. Over 2017-2024, WCR increased by +322%, requiring additional financing.

Based on 69 transactions of similar company sales in 2024, the value of CONSEIL FINANCIER ENTREPRISE is estimated at 905 422 € (range 360 036€ - 1 954 519€). With an EBITDA of 41 513€, 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.