CUSTOMER BUSINESS MANAGEMENT : revenue, balance sheet and financial ratios

CUSTOMER BUSINESS MANAGEMENT is a French company founded 20 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in AIX-EN-PROVENCE (13290), this company of category PME shows in 2024 a revenue of 4.4 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 - CUSTOMER BUSINESS MANAGEMENT (SIREN 484062633)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 4 441 783 € 4 106 696 € 3 375 095 € 3 357 569 € 2 523 869 € 2 882 244 € 2 054 353 € 1 963 630 €
Net income 390 725 € 284 546 € 184 655 € 124 449 € 85 984 € 95 867 € 78 252 € 67 670 €
EBITDA 625 636 € 567 591 € 326 419 € 246 425 € 133 901 € 165 743 € 126 409 € 117 757 €
Net margin 8.8% 6.9% 5.5% 3.7% 3.4% 3.3% 3.8% 3.4%

Revenue and income statement

In 2024, CUSTOMER BUSINESS MANAGEMENT achieves revenue of 4.4 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.7%. Vs 2023: +8%. After deducting consumption (1.4 M€), gross margin stands at 3.0 M€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 626 k€, representing 14.1% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 391 k€, i.e. 8.8% 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

4 441 783 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 004 211 €

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

625 636 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

450 522 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

390 725 €

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

14.1%

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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 4%. 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 68%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.8% 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

3.929%

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

68.161%

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

11.765%

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

0.166

Asset age ratio (2024) ?
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

25.7%

Solvency indicators evolution
CUSTOMER BUSINESS MANAGEMENT

Sector positioning

Debt ratio
3.93 2024
2021
2023
2024
Q1: 0.0
Med: 4.0
Q3: 41.75
Good +9 pts over 3 years

In 2024, the debt ratio of CUSTOMER BUSINESS MANAGEMENT (3.93) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
68.16% 2024
2021
2023
2024
Q1: 4.27%
Med: 38.89%
Q3: 76.46%
Good

In 2024, the financial autonomy of CUSTOMER BUSINESS MANAGEMENT (68.2%) 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
0.17 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Average

In 2024, the repayment capacity of CUSTOMER BUSINESS MANAGEMENT (0.17) 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 417.76. 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 1.9x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

417.763

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

1.867

Liquidity indicators evolution
CUSTOMER BUSINESS MANAGEMENT

Sector positioning

Liquidity ratio
417.76 2024
2021
2023
2024
Q1: 138.89
Med: 313.79
Q3: 966.61
Good +5 pts over 3 years

In 2024, the liquidity ratio of CUSTOMER BUSINESS MANAGEMENT (417.76) 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
1.87x 2024
2021
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.27x
Excellent

In 2024, the interest coverage of CUSTOMER BUSINESS MANAGEMENT (1.9x) 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: 31 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. The company must finance 6 days of gap between collections and payments. Overall, WCR represents 54 days of revenue, i.e. 667 k€ to permanently finance.

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

667 067 €

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

31 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

25 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

54 j

WCR and payment terms evolution
CUSTOMER BUSINESS MANAGEMENT

Positioning of CUSTOMER BUSINESS MANAGEMENT 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 CUSTOMER BUSINESS MANAGEMENT is estimated at 2 751 286 € (range 980 153€ - 4 458 328€). With an EBITDA of 625 636€, 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 value 2024
69 tx
980k€ 2751k€ 4458k€
2 751 286 € Range: 980 153€ - 4 458 328€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
625 636 € × 4.3x
Estimation 2 664 170 €
529 673€ - 4 265 406€
Revenue Multiple 30%
4 441 783 € × 0.66x
Estimation 2 926 691 €
1 703 248€ - 3 236 213€
Net Income Multiple 20%
390 725 € × 6.9x
Estimation 2 705 969 €
1 021 715€ - 6 773 807€

Valuation evolution

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 CUSTOMER BUSINESS MANAGEMENT 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 CUSTOMER BUSINESS MANAGEMENT

What is the revenue of CUSTOMER BUSINESS MANAGEMENT ?

The revenue of CUSTOMER BUSINESS MANAGEMENT in 2024 is 4.4 M€.

Is CUSTOMER BUSINESS MANAGEMENT profitable?

Yes, CUSTOMER BUSINESS MANAGEMENT generated a net profit of 391 k€ in 2024.

Where is the headquarters of CUSTOMER BUSINESS MANAGEMENT ?

The headquarters of CUSTOMER BUSINESS MANAGEMENT is located in AIX-EN-PROVENCE (13290), in the department Bouches-du-Rhone.

Where to find the tax return of CUSTOMER BUSINESS MANAGEMENT ?

The tax return of CUSTOMER BUSINESS MANAGEMENT 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 CUSTOMER BUSINESS MANAGEMENT operate?

CUSTOMER BUSINESS MANAGEMENT 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.