DEVELOPPEMENT COMMERCIAL ET MARKETING : revenue, balance sheet and financial ratios

DEVELOPPEMENT COMMERCIAL ET MARKETING is a French company founded 15 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in SAINT-AUNES (34130), this company of category PME shows in 2019 a revenue of 78 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - DEVELOPPEMENT COMMERCIAL ET MARKETING (SIREN 528429491)
Indicator 2019 2018 2017 2016
Revenue 78 120 € 81 360 € 73 600 € 71 360 €
Net income 20 205 € 25 257 € 16 853 € 18 530 €
EBITDA 24 099 € 30 042 € 20 066 € 21 800 €
Net margin 25.9% 31.0% 22.9% 26.0%

Revenue and income statement

Im Jahr 2019 erzielt DEVELOPPEMENT COMMERCIAL ET MARKETING einen Umsatz von 78 k€. Der Umsatz wächst über 4 Jahre positiv (CAGR: +3.1%). Leichter Rückgang von -4% vs 2018. Nach Abzug des Verbrauchs (0 €) beträgt die Bruttomarge 78 k€, d.h. eine Rate von 100%. Dieses Verhältnis misst die Fähigkeit, aus der Geschäftstätigkeit Wert zu schaffen. EBITDA (= Bruttomarge - Personalkosten - Steuern) erreicht 24 k€, was 30.8% des Umsatzes entspricht. Warnung negativer Schereneffekt: Trotz Umsatzveränderung (-4%) variiert EBITDA um -20%, was die Marge um 6.1 Punkte reduziert. Diese hohe EBITDA-Marge bietet starke Selbstfinanzierungskapazität. Das Nettoergebnis beträgt 20 k€, d.h. 25.9% des Umsatzes.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

78 120 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

78 120 €

EBITDA (2019) ?
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

24 099 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

23 771 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

20 205 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

30.8%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

Die Verschuldungsquote (= Finanzschulden / Eigenkapital x 100) beträgt 0%. Dieses niedrige Niveau spiegelt eine solide Finanzstruktur wider. Die finanzielle Autonomie (= Eigenkapital / Bilanzsumme x 100) erreicht 0%. Geringe Autonomie: Das Unternehmen ist stark von externer Finanzierung abhängig. Der Cashflow beträgt 26.3% des Umsatzes. Dieses hohe Niveau bietet eine starke Selbstfinanzierungskapazität.

Debt ratio (2019) ?
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 (2019) ?
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

0.0%

Cash flow / Revenue (2019) ?
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

26.284%

Repayment capacity (2019) ?
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 (2019) ?
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

19.1%

Solvency indicators evolution
DEVELOPPEMENT COMMERCIAL ET MARKETING

Sector positioning

Verschuldungsgrad
0.0 2019
2017
2018
2019
Q1: 0.0
Med: 4.3
Q3: 44.15
Ausgezeichnet

Im Jahr 2019 liegt in den unteren 25% der Branche, was positiv ist das verschuldungsgrad von DEVELOPPEMENT COMMERCIAL ... (0.00). Dieses Verhältnis misst das Gewicht der Schulden im Verhältnis zum Eigenkapital. Ein niedriges Verhältnis zeigt eine solide Finanzstruktur mit geringer Abhängigkeit von Gläubigern.

Finanzielle Autonomie
0.0% 2019
2017
2018
2019
Q1: 5.57%
Med: 39.6%
Q3: 73.6%
Average

Im Jahr 2019 liegt unter dem Median der Branche das finanzielle autonomie von DEVELOPPEMENT COMMERCIAL ... (0.0%). Dieses Verhältnis stellt den Anteil des Eigenkapitals an der Gesamtfinanzierung dar. Eine Verbesserung würde die Wettbewerbsposition stärken.

Rückzahlungsfähigkeit
0.0 ans 2019
2017
2018
2019
Q1: 0.0 ans
Med: 0.0 ans
Q3: 0.69 ans
Ausgezeichnet

Im Jahr 2019 liegt in den unteren 25% der Branche, was positiv ist das rückzahlungsfähigkeit von DEVELOPPEMENT COMMERCIAL ... (0.0 an). Dieses Verhältnis gibt die Anzahl der Jahre an, die zur Rückzahlung der Schulden mit dem Cashflow benötigt werden. Eine kurze Kapazität spiegelt kontrollierte Schulden und gute Cashflow-Generierung wider.

Liquidity ratios

Die Liquiditätsquote beträgt 564.05. Das Unternehmen verfügt über 2€ liquide Mittel für jeden 1€ kurzfristiger Schulden.

Liquidity ratio (2019) ?
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

564.049

Interest coverage (2019) ?
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
DEVELOPPEMENT COMMERCIAL ET MARKETING

Sector positioning

Liquiditätsquote
564.05 2019
2017
2018
2019
Q1: 136.01
Med: 273.95
Q3: 675.24
Gut

Im Jahr 2019 liegt über dem Median der Branche das liquiditätsquote von DEVELOPPEMENT COMMERCIAL ... (564.05). Dieses Verhältnis misst die Fähigkeit, kurzfristige Schulden mit Umlaufvermögen zu decken. Diese komfortable Position bietet eine nennenswerte Sicherheitsmarge.

Zinsdeckung
0.0x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 0.24x
Average

Im Jahr 2019 liegt unter dem Median der Branche das zinsdeckung von DEVELOPPEMENT COMMERCIAL ... (0.0x). Dieses Verhältnis gibt an, wie oft das Betriebsergebnis die Zinsaufwendungen deckt. Eine Verbesserung würde die Wettbewerbsposition stärken.

Working capital requirement (WCR) and payment terms

Der Betriebskapitalbedarf (WCR) misst die zeitliche Lücke. Durchschnittliche Kundenzahlungsfrist: 32 Tage. Lieferantenfrist: 144 Tage. Ausgezeichnete Situation: Lieferanten finanzieren 112 Tage des Betriebszyklus. WCR ist negativ (-8 Tage): Der Betrieb generiert strukturell Liquidität. Im Zeitraum 2016-2019 stieg der WCR um +34%.

Operating WCR (2019) ?
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

-1 744 €

Customer credit (2019) ?
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

32 j

Supplier credit (2019) ?
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

144 j

Inventory turnover (2019) ?
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 (2019) ?
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

-8 j

WCR and payment terms evolution
DEVELOPPEMENT COMMERCIAL ET MARKETING

Positioning of DEVELOPPEMENT COMMERCIAL ET MARKETING in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 73 transactions of similar company sales in 2019, the value of DEVELOPPEMENT COMMERCIAL ET MARKETING is estimated at 66 932 € (range 37 683€ - 138 904€). With an EBITDA of 24 099€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.48x (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 2019
73 tx
37k€ 66k€ 138k€
66 932 € Range: 37 683€ - 138 904€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
24 099 € × 3.3x
Estimation 79 660 €
47 415€ - 161 250€
Revenue Multiple 30%
78 120 € × 0.48x
Estimation 37 625 €
20 388€ - 76 631€
Net Income Multiple 20%
20 205 € × 3.9x
Estimation 79 073 €
39 296€ - 176 450€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 73 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 DEVELOPPEMENT COMMERCIAL ET MARKETING 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 DEVELOPPEMENT COMMERCIAL ET MARKETING

What is the revenue of DEVELOPPEMENT COMMERCIAL ET MARKETING ?

The revenue of DEVELOPPEMENT COMMERCIAL ET MARKETING in 2019 is 78 k€.

Is DEVELOPPEMENT COMMERCIAL ET MARKETING profitable?

Yes, DEVELOPPEMENT COMMERCIAL ET MARKETING generated a net profit of 20 k€ in 2019.

Where is the headquarters of DEVELOPPEMENT COMMERCIAL ET MARKETING ?

The headquarters of DEVELOPPEMENT COMMERCIAL ET MARKETING is located in SAINT-AUNES (34130), in the department Herault.

Where to find the tax return of DEVELOPPEMENT COMMERCIAL ET MARKETING ?

The tax return of DEVELOPPEMENT COMMERCIAL ET MARKETING 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 DEVELOPPEMENT COMMERCIAL ET MARKETING operate?

DEVELOPPEMENT COMMERCIAL ET MARKETING 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.