CONSOLIDATION ET DEVELOPPEMENT GESTION : revenue, balance sheet and financial ratios

CONSOLIDATION ET DEVELOPPEMENT GESTION is a French company founded 16 years ago, specialized in the sector Gestion de fonds. Based in PARIS (75008), this company of category PME shows in 2020 a revenue of 4.3 M€. 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 - CONSOLIDATION ET DEVELOPPEMENT GESTION (SIREN 517624979)
Indicator 2020 2019 2018 2017 2016
Revenue 4 338 721 € 7 217 430 € 7 889 750 € 7 883 389 € 7 910 555 €
Net income 332 178 € 1 645 930 € 2 369 840 € 2 243 176 € 2 407 060 €
EBITDA 232 112 € 2 099 420 € 3 683 498 € 3 159 807 € 3 462 984 €
Net margin 7.7% 22.8% 30.0% 28.5% 30.4%

Revenue and income statement

In 2020, CONSOLIDATION ET DEVELOPPEMENT GESTION achieves revenue of 4.3 M€. Revenue is declining over the period 2016-2020 (CAGR: -13.9%). Significant drop of -40% vs 2019. After deducting consumption (0 €), gross margin stands at 4.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 232 k€, representing 5.3% of revenue. Warning negative scissor effect: despite revenue change (-40%), EBITDA varies by -89%, reducing margin by 23.7 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 332 k€, i.e. 7.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 338 721 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 338 721 €

EBITDA (2020) ?
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

232 112 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

208 599 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

332 178 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.3%

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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 57%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2020) ?
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 (2020) ?
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

56.73%

Cash flow / Revenue (2020) ?
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

-1.314%

Repayment capacity (2020) ?
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

0.0

Asset age ratio (2020) ?
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

9.2%

Solvency indicators evolution
CONSOLIDATION ET DEVELOPPEMENT GESTION

Sector positioning

Debt ratio
0.0 2020
2018
2019
2020
Q1: 0.02
Med: 16.6
Q3: 133.78
Excellent

In 2020, the debt ratio of CONSOLIDATION ET DEVELOPP... (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
56.73% 2020
2018
2019
2020
Q1: 13.81%
Med: 53.14%
Q3: 87.85%
Good

In 2020, the financial autonomy of CONSOLIDATION ET DEVELOPP... (56.7%) 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
0.0 years 2020
2018
2019
2020
Q1: -0.32 years
Med: 0.0 years
Q3: 3.81 years
Good

In 2020, the repayment capacity of CONSOLIDATION ET DEVELOPP... (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 223.89. 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 6.8x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2020) ?
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

223.888

Interest coverage (2020) ?
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

6.818

Liquidity indicators evolution
CONSOLIDATION ET DEVELOPPEMENT GESTION

Sector positioning

Liquidity ratio
223.89 2020
2018
2019
2020
Q1: 100.23
Med: 355.0
Q3: 2017.32
Average -7 pts over 3 years

In 2020, the liquidity ratio of CONSOLIDATION ET DEVELOPP... (223.89) 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
6.82x 2020
2018
2019
2020
Q1: -45.81x
Med: 0.0x
Q3: 0.0x
Excellent

In 2020, the interest coverage of CONSOLIDATION ET DEVELOPP... (6.8x) 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: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. Favorable situation: supplier credit is longer than customer credit by 14 days. WCR is negative (-26 days): operations structurally generate cash. Over 2016-2020, WCR increased by +81%, requiring additional financing.

Operating WCR (2020) ?
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

-308 526 €

Customer credit (2020) ?
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

46 j

Supplier credit (2020) ?
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

60 j

Inventory turnover (2020) ?
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 (2020) ?
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

-26 j

WCR and payment terms evolution
CONSOLIDATION ET DEVELOPPEMENT GESTION

Positioning of CONSOLIDATION ET DEVELOPPEMENT GESTION in its sector

Comparison with sector Gestion de fonds

Valuation estimate

Based on 54 transactions of similar company sales in 2020, the value of CONSOLIDATION ET DEVELOPPEMENT GESTION is estimated at 1 842 089 € (range 915 260€ - 3 125 063€). With an EBITDA of 232 112€, the sector multiple of 4.2x 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 2020
54 tx
915k€ 1842k€ 3125k€
1 842 089 € Range: 915 260€ - 3 125 063€
NAF 5 année 2020

Valuation detail by method

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EBITDA Multiple 50%
232 112 € × 4.2x
Estimation 972 924 €
552 526€ - 2 237 578€
Revenue Multiple 30%
4 338 721 € × 0.66x
Estimation 2 847 824 €
1 482 154€ - 3 617 993€
Net Income Multiple 20%
332 178 € × 7.5x
Estimation 2 506 401 €
971 756€ - 4 604 381€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Gestion de fonds)

Compare CONSOLIDATION ET DEVELOPPEMENT GESTION with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion de fonds

Frequently asked questions about CONSOLIDATION ET DEVELOPPEMENT GESTION

What is the revenue of CONSOLIDATION ET DEVELOPPEMENT GESTION ?

The revenue of CONSOLIDATION ET DEVELOPPEMENT GESTION in 2020 is 4.3 M€.

Is CONSOLIDATION ET DEVELOPPEMENT GESTION profitable?

Yes, CONSOLIDATION ET DEVELOPPEMENT GESTION generated a net profit of 332 k€ in 2020.

Where is the headquarters of CONSOLIDATION ET DEVELOPPEMENT GESTION ?

The headquarters of CONSOLIDATION ET DEVELOPPEMENT GESTION is located in PARIS (75008), in the department Paris.

Where to find the tax return of CONSOLIDATION ET DEVELOPPEMENT GESTION ?

The tax return of CONSOLIDATION ET DEVELOPPEMENT GESTION 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 CONSOLIDATION ET DEVELOPPEMENT GESTION operate?

CONSOLIDATION ET DEVELOPPEMENT GESTION operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.