F.C.T.V. FORMATION CONSEIL TECHNIQUE DU TRAVAIL DES VIANDES : revenue, balance sheet and financial ratios

F.C.T.V. FORMATION CONSEIL TECHNIQUE DU TRAVAIL DES VIANDES is a French company founded 16 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in ESCAUDAIN (59124), this company of category PME shows in 2019 a revenue of 284 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 - F.C.T.V. FORMATION CONSEIL TECHNIQUE DU TRAVAIL DES VIANDES (SIREN 517429544)
Indicator 2019 2017 2016
Revenue 284 280 € 373 238 € 309 903 €
Net income -951 € 13 203 € 41 352 €
EBITDA 5 365 € 20 537 € 54 612 €
Net margin -0.3% 3.5% 13.3%

Revenue and income statement

In 2019, F.C.T.V. FORMATION CONSEIL TECHNIQUE DU TRAVAIL DES VIANDES achieves revenue of 284 k€. Activity remains stable over the period (CAGR: -2.8%). Significant drop of -24% vs 2017. After deducting consumption (55 k€), gross margin stands at 229 k€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5 k€, representing 1.9% of revenue. Warning negative scissor effect: despite revenue change (-24%), EBITDA varies by -74%, reducing margin by 3.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -951 € (-0.3% of revenue), which will impact equity.

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

284 280 €

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

228 820 €

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

5 365 €

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

-1 190 €

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

-951 €

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

1.9%

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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 1%. 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 72%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 0.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.944%

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

71.724%

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

0.511%

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

0.807

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

54.7%

Solvency indicators evolution
F.C.T.V. FORMATION CONSEIL TECHNIQUE DU TRAVAIL DES VIANDES

Sector positioning

Debt ratio
0.94 2019
2016
2017
2019
Q1: 0.0
Med: 4.3
Q3: 44.15
Good -20 pts over 3 years

In 2019, the debt ratio of F.C.T.V. FORMATION CONSEI... (0.94) 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
71.72% 2019
2016
2017
2019
Q1: 5.57%
Med: 39.6%
Q3: 73.6%
Good

In 2019, the financial autonomy of F.C.T.V. FORMATION CONSEI... (71.7%) 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
0.81 years 2019
2016
2017
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 0.69 years
Average +21 pts over 3 years

In 2019, the repayment capacity of F.C.T.V. FORMATION CONSEI... (0.81) 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 306.39. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

306.388

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

1.174

Liquidity indicators evolution
F.C.T.V. FORMATION CONSEIL TECHNIQUE DU TRAVAIL DES VIANDES

Sector positioning

Liquidity ratio
306.39 2019
2016
2017
2019
Q1: 136.01
Med: 273.95
Q3: 675.24
Good

In 2019, the liquidity ratio of F.C.T.V. FORMATION CONSEI... (306.39) 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
1.17x 2019
2016
2017
2019
Q1: 0.0x
Med: 0.0x
Q3: 0.24x
Excellent +24 pts over 3 years

In 2019, the interest coverage of F.C.T.V. FORMATION CONSEI... (1.2x) 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: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. The gap of 37 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 49 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 97 days of revenue, i.e. 77 k€ to permanently finance.

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

76 844 €

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

48 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

11 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

49 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

97 j

WCR and payment terms evolution
F.C.T.V. FORMATION CONSEIL TECHNIQUE DU TRAVAIL DES VIANDES

Positioning of F.C.T.V. FORMATION CONSEIL TECHNIQUE DU TRAVAIL DES VIANDES 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 F.C.T.V. FORMATION CONSEIL TECHNIQUE DU TRAVAIL DES VIANDES is estimated at 62 428 € (range 34 419€ - 127 009€). With an EBITDA of 5 365€, 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
34k€ 62k€ 127k€
62 428 € Range: 34 419€ - 127 009€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
5 365 € × 3.3x
Estimation 17 734 €
10 556€ - 35 898€
Revenue Multiple 30%
284 280 € × 0.48x
Estimation 136 918 €
74 193€ - 278 861€

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 F.C.T.V. FORMATION CONSEIL TECHNIQUE DU TRAVAIL DES VIANDES 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 F.C.T.V. FORMATION CONSEIL TECHNIQUE DU TRAVAIL DES VIANDES

What is the revenue of F.C.T.V. FORMATION CONSEIL TECHNIQUE DU TRAVAIL DES VIANDES ?

The revenue of F.C.T.V. FORMATION CONSEIL TECHNIQUE DU TRAVAIL DES VIANDES in 2019 is 284 k€.

Is F.C.T.V. FORMATION CONSEIL TECHNIQUE DU TRAVAIL DES VIANDES profitable?

F.C.T.V. FORMATION CONSEIL TECHNIQUE DU TRAVAIL DES VIANDES recorded a net loss in 2019.

Where is the headquarters of F.C.T.V. FORMATION CONSEIL TECHNIQUE DU TRAVAIL DES VIANDES ?

The headquarters of F.C.T.V. FORMATION CONSEIL TECHNIQUE DU TRAVAIL DES VIANDES is located in ESCAUDAIN (59124), in the department Nord.

Where to find the tax return of F.C.T.V. FORMATION CONSEIL TECHNIQUE DU TRAVAIL DES VIANDES ?

The tax return of F.C.T.V. FORMATION CONSEIL TECHNIQUE DU TRAVAIL DES VIANDES 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 F.C.T.V. FORMATION CONSEIL TECHNIQUE DU TRAVAIL DES VIANDES operate?

F.C.T.V. FORMATION CONSEIL TECHNIQUE DU TRAVAIL DES VIANDES 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.