DISTRIBUTION CONSEIL BIEN-ETRE : revenue, balance sheet and financial ratios

DISTRIBUTION CONSEIL BIEN-ETRE is a French company founded 21 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in SAINT-GATIEN-DES-BOIS (14130), this company of category PME shows in 2018 a revenue of 264 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - DISTRIBUTION CONSEIL BIEN-ETRE (SIREN 482528791)
Indicator 2018 2017
Revenue 263 914 € 252 934 €
Net income 26 723 € -15 956 €
EBITDA 12 898 € 3 039 €
Net margin 10.1% -6.3%

Revenue and income statement

In 2018, DISTRIBUTION CONSEIL BIEN-ETRE achieves revenue of 264 k€. Vs 2017: +4%. After deducting consumption (112 k€), gross margin stands at 152 k€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 4.9% of revenue. Positive scissor effect: EBITDA margin improves by +3.7 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 27 k€, i.e. 10.1% of revenue. This profit can be retained or distributed to shareholders.

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

263 914 €

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

151 610 €

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

12 898 €

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

101 749 €

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

26 723 €

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

4.9%

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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 -147%. 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 -97%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-147.479%

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

-97.486%

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

-30.063%

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

-1.792

Solvency indicators evolution
DISTRIBUTION CONSEIL BIEN-ETRE

Sector positioning

Debt ratio
-147.48 2018
2017
2018
Q1: 0.0
Med: 4.48
Q3: 43.96
Excellent

In 2018, the debt ratio of DISTRIBUTION CONSEIL BIEN... (-147.48) 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
-97.49% 2018
2017
2018
Q1: 5.8%
Med: 39.4%
Q3: 72.72%
Average

In 2018, the financial autonomy of DISTRIBUTION CONSEIL BIEN... (-97.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-1.79 years 2018
2017
2018
Q1: 0.0 years
Med: 0.0 years
Q3: 0.66 years
Excellent -50 pts over 2 years

In 2018, the repayment capacity of DISTRIBUTION CONSEIL BIEN... (-1.79) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 182.04. 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 764.1x. Operating income very largely covers interest expenses: high safety margin.

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

182.044

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

764.064

Liquidity indicators evolution
DISTRIBUTION CONSEIL BIEN-ETRE

Sector positioning

Liquidity ratio
182.04 2018
2017
2018
Q1: 134.77
Med: 263.86
Q3: 637.17
Average +5 pts over 2 years

In 2018, the liquidity ratio of DISTRIBUTION CONSEIL BIEN... (182.04) 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
764.06x 2018
2017
2018
Q1: 0.0x
Med: 0.0x
Q3: 0.32x
Excellent

In 2018, the interest coverage of DISTRIBUTION CONSEIL BIEN... (764.1x) 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: 51 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 42 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 109 days of revenue, i.e. 80 k€ to permanently finance.

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

79 942 €

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

51 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

60 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

42 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

109 j

WCR and payment terms evolution
DISTRIBUTION CONSEIL BIEN-ETRE

Positioning of DISTRIBUTION CONSEIL BIEN-ETRE 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 DISTRIBUTION CONSEIL BIEN-ETRE is estimated at 67 369 € (range 33 665€ - 144 256€). With an EBITDA of 12 898€, 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
33k€ 67k€ 144k€
67 369 € Range: 33 665€ - 144 256€
NAF 5 année 2018

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
12 898 € × 3.1x
Estimation 40 556 €
18 187€ - 91 237€
Revenue Multiple 30%
263 914 € × 0.33x
Estimation 88 121 €
53 146€ - 148 888€
Net Income Multiple 20%
26 723 € × 3.9x
Estimation 103 276 €
43 143€ - 269 858€

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 DISTRIBUTION CONSEIL BIEN-ETRE 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 DISTRIBUTION CONSEIL BIEN-ETRE

What is the revenue of DISTRIBUTION CONSEIL BIEN-ETRE ?

The revenue of DISTRIBUTION CONSEIL BIEN-ETRE in 2018 is 264 k€.

Is DISTRIBUTION CONSEIL BIEN-ETRE profitable?

Yes, DISTRIBUTION CONSEIL BIEN-ETRE generated a net profit of 27 k€ in 2018.

Where is the headquarters of DISTRIBUTION CONSEIL BIEN-ETRE ?

The headquarters of DISTRIBUTION CONSEIL BIEN-ETRE is located in SAINT-GATIEN-DES-BOIS (14130), in the department Calvados.

Where to find the tax return of DISTRIBUTION CONSEIL BIEN-ETRE ?

The tax return of DISTRIBUTION CONSEIL BIEN-ETRE 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 DISTRIBUTION CONSEIL BIEN-ETRE operate?

DISTRIBUTION CONSEIL BIEN-ETRE 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.