EVALUATION ET ACCOMPAGNEMENT : revenue, balance sheet and financial ratios

EVALUATION ET ACCOMPAGNEMENT is a French company founded 21 years ago, specialized in the sector Activités spécialisées, scientifiques et techniques diverses. Based in NANTES (44200), this company of category PME shows in 2022 a revenue of 8.0 M€. 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 - EVALUATION ET ACCOMPAGNEMENT (SIREN 481273423)
Indicator 2024 2023 2022 2020 2019 2018 2017 2016
Revenue N/C N/C 8 030 233 € 2 851 334 € 2 506 755 € 1 991 260 € 1 678 106 € 1 556 769 €
Net income 0 € -247 251 € 630 459 € 17 959 € 124 622 € 223 914 € 224 967 € 278 924 €
EBITDA N/C N/C 752 713 € -4 577 € 90 350 € 222 529 € 215 951 € 172 360 €
Net margin N/C N/C 7.9% 0.6% 5.0% 11.2% 13.4% 17.9%

Revenue and income statement

In 2024, EVALUATION ET ACCOMPAGNEMENT records a net loss of 0 €. This deficit will reduce equity on the balance sheet.

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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 73%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 21%. The balance between equity and debt is satisfactory.

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

73.451%

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

20.654%

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

47.9%

Solvency indicators evolution
EVALUATION ET ACCOMPAGNEMENT

Sector positioning

Debt ratio
73.45 2024
2022
2023
2024
Q1: 0.0
Med: 4.67
Q3: 40.89
Average +20 pts over 3 years

In 2024, the debt ratio of EVALUATION ET ACCOMPAGNEMENT (73.45) 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
20.65% 2024
2022
2023
2024
Q1: 4.58%
Med: 32.74%
Q3: 63.16%
Average -11 pts over 3 years

In 2024, the financial autonomy of EVALUATION ET ACCOMPAGNEMENT (20.6%) 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
0.3 years 2022
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 0.95 years
Average

In 2022, the repayment capacity of EVALUATION ET ACCOMPAGNEMENT (0.30) 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 202.30. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

202.299

Liquidity indicators evolution
EVALUATION ET ACCOMPAGNEMENT

Sector positioning

Liquidity ratio
202.3 2024
2022
2023
2024
Q1: 144.63
Med: 259.05
Q3: 521.3
Average

In 2024, the liquidity ratio of EVALUATION ET ACCOMPAGNEMENT (202.30) 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
0.51x 2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.77x
Good

In 2022, the interest coverage of EVALUATION ET ACCOMPAGNEMENT (0.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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 and payment terms evolution
EVALUATION ET ACCOMPAGNEMENT

Positioning of EVALUATION ET ACCOMPAGNEMENT in its sector

Comparison with sector Activités spécialisées, scientifiques et techniques diverses

Similar companies (Activités spécialisées, scientifiques et techniques diverses)

Compare EVALUATION ET ACCOMPAGNEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités spécialisées, scientifiques et techniques diverses

Frequently asked questions about EVALUATION ET ACCOMPAGNEMENT

What is the revenue of EVALUATION ET ACCOMPAGNEMENT ?

The revenue of EVALUATION ET ACCOMPAGNEMENT in 2022 is 8.0 M€.

Is EVALUATION ET ACCOMPAGNEMENT profitable?

EVALUATION ET ACCOMPAGNEMENT recorded a net loss in 2023.

Where is the headquarters of EVALUATION ET ACCOMPAGNEMENT ?

The headquarters of EVALUATION ET ACCOMPAGNEMENT is located in NANTES (44200), in the department Loire-Atlantique.

Where to find the tax return of EVALUATION ET ACCOMPAGNEMENT ?

The tax return of EVALUATION ET ACCOMPAGNEMENT 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 EVALUATION ET ACCOMPAGNEMENT operate?

EVALUATION ET ACCOMPAGNEMENT operates in the sector Activités spécialisées, scientifiques et techniques diverses (NAF code 74.90B). See the 'Sector positioning' section above to compare the company with its competitors.