Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: ETICreation date: 2001-12-10 (24 years)Status: ActiveBusiness sector: Conseil pour les affaires et autres conseils de gestionLocation: GALLARGUES-LE-MONTUEUX (30660), Gard
CSP : revenue, balance sheet and financial ratios
CSP is a French company
founded 24 years ago,
specialized in the sector Conseil pour les affaires et autres conseils de gestion.
Based in GALLARGUES-LE-MONTUEUX (30660),
this company of category ETI
shows in 2024 a revenue of 28.2 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, CSP achieves revenue of 28.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +15.1%. Vs 2023, growth of +14% (24.8 M€ -> 28.2 M€). After deducting consumption (-529 k€), gross margin stands at 28.7 M€, i.e. a rate of 102%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11.9 M€, representing 42.3% of revenue. Positive scissor effect: EBITDA margin improves by +7.6 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11.6 M€, i.e. 41.0% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2024)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
28 175 678 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
28 704 503 €
EBITDA (2024)
?
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
11 905 035 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
12 675 922 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
11 565 921 €
EBITDA margin (2024)
?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
42.3%
Loading income statement...
Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 53%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 63%. 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 3.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 39.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
Debt ratio (2024)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
52.564%
Financial autonomy (2024)
?
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
62.89%
Cash flow / Revenue (2024)
?
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
39.217%
Repayment capacity (2024)
?
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
3.61
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2023
2024
Debt ratio
91.118
108.331
91.849
72.978
69.052
52.052
47.978
52.564
Financial autonomy
48.052
41.986
44.61
50.825
52.94
61.248
64.346
62.89
Repayment capacity
6.385
10.301
6.351
5.648
7.954
7.261
2.998
3.61
Cash flow / Revenue
32.046%
20.033%
25.62%
25.777%
18.134%
16.382%
41.46%
39.217%
Sector positioning
Debt ratio
52.562024
2021
2023
2024
Q1: 0.0
Med: 3.99
Q3: 41.75
Average
In 2024, the debt ratio of CSP (52.56) 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
62.89%2024
2021
2023
2024
Q1: 4.19%
Med: 38.81%
Q3: 76.4%
Good
In 2024, the financial autonomy of CSP (62.9%) 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
3.61 years2024
2021
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Average
In 2024, the repayment capacity of CSP (3.61) 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 2135.36. 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 121.6x. Operating income very largely covers interest expenses: high safety margin.
Liquidity ratio (2024)
?
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
2135.364
Interest coverage (2024)
?
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
121.598
Liquidity indicators evolution CSP
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2023
2024
Liquidity ratio
474.463
714.225
630.341
619.422
737.97
1121.734
1757.728
2135.364
Interest coverage
27.164
36.643
33.147
17.229
26.834
23.197
53.936
121.598
Sector positioning
Liquidity ratio
2135.362024
2021
2023
2024
Q1: 138.7
Med: 312.74
Q3: 965.51
Excellent
In 2024, the liquidity ratio of CSP (2135.36) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
Interest coverage
121.6x2024
2021
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.26x
Excellent
In 2024, the interest coverage of CSP (121.6x) 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: 136 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. The gap of 85 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 1209 days of revenue, i.e. 94.7 M€ to permanently finance. Over 2016-2024, WCR increased by +2390%, requiring additional financing.
Operating WCR (2024)
?
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
94 658 726 €
Customer credit (2024)
?
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
136 j
Supplier credit (2024)
?
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
51 j
Inventory turnover (2024)
?
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 (2024)
?
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
1209 j
WCR and payment terms evolution CSP
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2023
2024
Operating WCR
3 801 223 €
29 255 929 €
34 921 144 €
29 177 919 €
39 506 095 €
46 977 316 €
75 679 281 €
94 658 726 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
Customer payment term (days)
125
133
118
71
89
179
110
136
Supplier payment term (days)
125
179
182
116
127
29
37
51
Positioning of CSP in its sector
Comparison with sector Conseil pour les affaires et autres conseils de gestion
Valuation estimate
Based on 69 transactions of similar company sales
in 2024,
the value of CSP is estimated at
46 937 300 €
(range 14 329 559€ - 86 843 591€).
With an EBITDA of 11 905 035€, 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.
Estimated enterprise value2024
69 tx
14329k€46937k€86843k€
46 937 300 €Range: 14 329 559€ - 86 843 591€
NAF 5 année 2024
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
11 905 035 €×4.3x
Estimation50 695 678 €
10 078 977€ - 81 165 103€
Revenue Multiple30%
28 175 678 €×0.66x
Estimation18 564 958 €
10 804 259€ - 20 528 353€
Net Income Multiple20%
11 565 921 €×6.9x
Estimation80 099 873 €
30 243 966€ - 200 512 670€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 69 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 CSP with other companies in the same sector:
Yes, CSP generated a net profit of 11.6 M€ in 2024.
Where is the headquarters of CSP ?
The headquarters of CSP is located in GALLARGUES-LE-MONTUEUX (30660), in the department Gard.
Where to find the tax return of CSP ?
The tax return of CSP 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 CSP operate?
CSP 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.
Item evolution
Rotate your phone to landscape mode to view the chart