CONSEIL MANAGEMENT ET AUDIT : revenue, balance sheet and financial ratios

CONSEIL MANAGEMENT ET AUDIT is a French company founded 32 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in VILLEURBANNE (69100), this company of category PME shows in 2019 a revenue of 261 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 - CONSEIL MANAGEMENT ET AUDIT (SIREN 392396248)
Indicator 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 261 110 € 239 421 € 307 483 € 216 473 €
Net income 63 783 € 11 117 € 17 427 € -7 533 € 64 069 € 18 197 €
EBITDA N/C N/C 20 496 € -8 851 € 85 849 € 30 646 €
Net margin N/C N/C 6.7% -3.1% 20.8% 8.4%

Revenue and income statement

In 2021, CONSEIL MANAGEMENT ET AUDIT generates positive net income of 64 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2021: 18 k€ -> 64 k€.

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

63 783 €

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Chart evolution

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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 0%. 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 70%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2021) ?
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

69.788%

Solvency indicators evolution
CONSEIL MANAGEMENT ET AUDIT

Sector positioning

Debt ratio
0.0 2021
2019
2020
2021
Q1: 0.0
Med: 5.69
Q3: 57.88
Excellent -50 pts over 3 years

In 2021, the debt ratio of CONSEIL MANAGEMENT ET AUDIT (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
69.79% 2021
2019
2020
2021
Q1: 6.7%
Med: 39.89%
Q3: 74.08%
Good +27 pts over 3 years

In 2021, the financial autonomy of CONSEIL MANAGEMENT ET AUDIT (69.8%) 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
2.58 years 2019
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 0.68 years
Average

In 2019, the repayment capacity of CONSEIL MANAGEMENT ET AUDIT (2.58) 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 320.67. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

320.674

Liquidity indicators evolution
CONSEIL MANAGEMENT ET AUDIT

Sector positioning

Liquidity ratio
320.67 2021
2019
2020
2021
Q1: 138.87
Med: 286.2
Q3: 706.68
Good -6 pts over 3 years

In 2021, the liquidity ratio of CONSEIL MANAGEMENT ET AUDIT (320.67) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2019
2019
Q1: 0.0x
Med: 0.0x
Q3: 0.24x
Average

In 2019, the interest coverage of CONSEIL MANAGEMENT ET AUDIT (0.0x) 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.

Operating WCR (2021) ?
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

0 €

Customer credit (2021) ?
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

0 j

Supplier credit (2021) ?
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

0 j

Inventory turnover (2021) ?
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 and payment terms evolution
CONSEIL MANAGEMENT ET AUDIT

Positioning of CONSEIL MANAGEMENT ET AUDIT in its sector

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

Valuation estimate

Based on 61 transactions of similar company sales in 2021, the value of CONSEIL MANAGEMENT ET AUDIT is estimated at 156 549 € (range 91 260€ - 349 672€). 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 2021
61 tx
91k€ 156k€ 349k€
156 549 € Range: 91 260€ - 349 672€
NAF 5 année 2021

Valuation method used

Net Income Multiple
63 783 € × 2.5x = 156 549 €
Range: 91 261€ - 349 672€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 CONSEIL MANAGEMENT ET AUDIT with other companies in the same sector:

Frequently asked questions about CONSEIL MANAGEMENT ET AUDIT

What is the revenue of CONSEIL MANAGEMENT ET AUDIT ?

The revenue of CONSEIL MANAGEMENT ET AUDIT in 2019 is 261 k€.

Is CONSEIL MANAGEMENT ET AUDIT profitable?

Yes, CONSEIL MANAGEMENT ET AUDIT generated a net profit of 64 k€ in 2021.

Where is the headquarters of CONSEIL MANAGEMENT ET AUDIT ?

The headquarters of CONSEIL MANAGEMENT ET AUDIT is located in VILLEURBANNE (69100), in the department Rhone.

Where to find the tax return of CONSEIL MANAGEMENT ET AUDIT ?

The tax return of CONSEIL MANAGEMENT ET AUDIT 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 CONSEIL MANAGEMENT ET AUDIT operate?

CONSEIL MANAGEMENT ET AUDIT 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.