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CUMALIIS : revenue, balance sheet and financial ratios

CUMALIIS is a French company founded 13 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in MARSEILLE (13012), this company of category PME shows in 2018 a revenue of 103 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - CUMALIIS (SIREN 788575678)
Indicator 2018 2017
Revenue 102 590 € N/C
Net income 4 120 € 0 €
EBITDA 10 658 € N/C
Net margin 4.0% N/C

Revenue and income statement

En 2018, CUMALIIS alcanza unos ingresos de 103 k€. Tras deducir el consumo (0 €), el margen bruto se sitúa en 103 k€, es decir, una tasa del 100%. El EBITDA alcanza 11 k€, representando el 10.4% de los ingresos. Este nivel de margen operativo es satisfactorio para el sector. El resultado neto asciende a 4 k€, es decir, el 4.0% de los ingresos.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

102 590 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

102 590 €

EBITDA (2018) ?
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

10 658 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

10 009 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

4 120 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

10.4%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 37%. La deuda permanece bajo control. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 22%. El equilibrio entre fondos propios y deuda es satisfactorio. El flujo de caja representa el 4.4% de los ingresos.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

37.077%

Financial autonomy (2018) ?
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

22.379%

Cash flow / Revenue (2018) ?
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

4.404%

Repayment capacity (2018) ?
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 (2018) ?
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

69.3%

Solvency indicators evolution
CUMALIIS

Sector positioning

Ratio de endeudamiento
37.08 2018
2017
2018
Q1: 0.0
Med: 4.47
Q3: 43.83
Average +8 pts over 2 years

En 2018, el ratio de endeudamiento de CUMALIIS (37.08) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
22.38% 2018
2017
2018
Q1: 5.79%
Med: 39.4%
Q3: 72.72%
Average

En 2018, el autonomía financiera de CUMALIIS (22.4%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Capacidad de reembolso
0.0 ans 2018
2018
Q1: 0.0 ans
Med: 0.0 ans
Q3: 0.66 ans
Excelente

En 2018, el capacidad de reembolso de CUMALIIS (0.0 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 236.83. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

Liquidity ratio (2018) ?
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

236.83

Interest coverage (2018) ?
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

0.0

Liquidity indicators evolution
CUMALIIS

Sector positioning

Ratio de liquidez
236.83 2018
2017
2018
Q1: 134.77
Med: 263.73
Q3: 636.73
Average -10 pts over 2 years

En 2018, el ratio de liquidez de CUMALIIS (236.83) se sitúa por debajo de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Una mejora fortalecería la posición competitiva.

Cobertura de intereses
0.0x 2018
2018
Q1: 0.0x
Med: 0.0x
Q3: 0.32x
Average

En 2018, el cobertura de intereses de CUMALIIS (0.0x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 43 días. Plazo proveedores: 6 días. El desfase de 37 días pesa sobre la tesorería. El FM es negativo (-27 días): las operaciones generan estructuralmente tesorería.

Operating WCR (2018) ?
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

-7 768 €

Customer credit (2018) ?
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

43 j

Supplier credit (2018) ?
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

6 j

Inventory turnover (2018) ?
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 (2018) ?
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

-27 j

WCR and payment terms evolution
CUMALIIS

Positioning of CUMALIIS 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 2018, the value of CUMALIIS is estimated at 30 217 € (range 15 042€ - 63 379€). With an EBITDA of 10 658€, the sector multiple of 3.1x is applied. The price/revenue ratio is 0.33x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2018
69 tx
15k€ 30k€ 63k€
30 217 € Range: 15 042€ - 63 379€
NAF 5 année 2018

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
10 658 € × 3.1x
Estimation 33 513 €
15 028€ - 75 392€
Revenue Multiple 30%
102 590 € × 0.33x
Estimation 34 255 €
20 659€ - 57 876€
Net Income Multiple 20%
4 120 € × 3.9x
Estimation 15 922 €
6 652€ - 41 605€
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 CUMALIIS with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about CUMALIIS

What is the revenue of CUMALIIS ?

The revenue of CUMALIIS in 2018 is 103 k€.

Is CUMALIIS profitable?

Yes, CUMALIIS generated a net profit of 4 k€ in 2018.

Where is the headquarters of CUMALIIS ?

The headquarters of CUMALIIS is located in MARSEILLE (13012), in the department Bouches-du-Rhone.

Where to find the tax return of CUMALIIS ?

The tax return of CUMALIIS 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 CUMALIIS operate?

CUMALIIS 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.