CONSEIL MARKETING INVESTISSEMENT : revenue, balance sheet and financial ratios

In 2024, CONSEIL MARKETING INVESTISSEMENT achieves revenue of 317 k€. Activity remains stable over the period (CAGR: -4.3%). Significant drop of -25% vs 2023. After deducting consumption (0 €), gross margin stands at 317 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 59 k€, representing 18.6% of revenue. Warning negative scissor effect: despite revenue change (-25%), EBITDA varies by -65%, reducing margin by 21.6 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -217 k€ (-68.6% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at 27%. 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 76%. 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 7.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 29.1% 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 1774.30. 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 27.5x. 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: 302 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. The gap of 285 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 (-29 days): operations structurally generate cash. Notable WCR improvement over the period (-103%), freeing up cash.

Based on 131 transactions of similar company sales (all years), the value of CONSEIL MARKETING INVESTISSEMENT is estimated at 220 857 € (range 74 755€ - 387 138€). With an EBITDA of 58 887€, the sector multiple of 4.8x is applied. 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.