FINANCIERE DE DEVELOPPEMENT : revenue, balance sheet and financial ratios

FINANCIERE DE DEVELOPPEMENT is a French company founded 37 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in PUY-SAINT-VINCENT (05290), this company of category PME shows in 2017 a revenue of 44 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - FINANCIERE DE DEVELOPPEMENT (SIREN 350215034)
Indicator 2017 2016
Revenue 44 350 € 38 125 €
Net income -4 839 € -901 €
EBITDA -19 647 € -31 432 €
Net margin -10.9% -2.4%

Revenue and income statement

In 2017, FINANCIERE DE DEVELOPPEMENT achieves revenue of 44 k€. Vs 2016, growth of +16% (38 k€ -> 44 k€). After deducting consumption (0 €), gross margin stands at 44 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -20 k€, representing -44.3% of revenue. Positive scissor effect: EBITDA margin improves by +38.1 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -5 k€ (-10.9% of revenue), which will impact equity.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

44 350 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

44 350 €

EBITDA (2017) ?
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

-19 647 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-11 081 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-4 839 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-44.3%

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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 52%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 54%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

52.127%

Financial autonomy (2017) ?
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

54.165%

Cash flow / Revenue (2017) ?
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

-30.192%

Repayment capacity (2017) ?
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

-18.547

Solvency indicators evolution
FINANCIERE DE DEVELOPPEMENT

Sector positioning

Debt ratio
52.13 2017
2016
2017
Q1: 0.0
Med: 3.88
Q3: 40.19
Average

In 2017, the debt ratio of FINANCIERE DE DEVELOPPEMENT (52.13) 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
54.16% 2017
2016
2017
Q1: 5.55%
Med: 38.43%
Q3: 72.14%
Good

In 2017, the financial autonomy of FINANCIERE DE DEVELOPPEMENT (54.2%) 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
-18.55 years 2017
2016
2017
Q1: 0.0 years
Med: 0.0 years
Q3: 0.57 years
Excellent

In 2017, the repayment capacity of FINANCIERE DE DEVELOPPEMENT (-18.55) 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 236.13. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

236.131

Interest coverage (2017) ?
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

-56.472

Liquidity indicators evolution
FINANCIERE DE DEVELOPPEMENT

Sector positioning

Liquidity ratio
236.13 2017
2016
2017
Q1: 133.72
Med: 257.04
Q3: 604.45
Average +7 pts over 2 years

In 2017, the liquidity ratio of FINANCIERE DE DEVELOPPEMENT (236.13) 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
-56.47x 2017
2016
2017
Q1: 0.0x
Med: 0.0x
Q3: 0.26x
Average

In 2017, the interest coverage of FINANCIERE DE DEVELOPPEMENT (-56.5x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 227 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 114 days. The gap of 113 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 3825 days of revenue, i.e. 471 k€ to permanently finance.

Operating WCR (2017) ?
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

471 182 €

Customer credit (2017) ?
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

227 j

Supplier credit (2017) ?
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

114 j

Inventory turnover (2017) ?
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 (2017) ?
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

3825 j

WCR and payment terms evolution
FINANCIERE DE DEVELOPPEMENT

Positioning of FINANCIERE DE DEVELOPPEMENT in its sector

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

Valuation estimate

Based on 63 transactions of similar company sales in 2017, the value of FINANCIERE DE DEVELOPPEMENT is estimated at 22 391 € (range 7 744€ - 37 767€). The price/revenue ratio is 0.50x (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 2017
63 tx
7k€ 22k€ 37k€
22 391 € Range: 7 744€ - 37 767€
NAF 5 année 2017

Valuation method used

Revenue Multiple
44 350 € × 0.50x = 22 391 €
Range: 7 745€ - 37 767€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 63 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 FINANCIERE DE DEVELOPPEMENT 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 FINANCIERE DE DEVELOPPEMENT

What is the revenue of FINANCIERE DE DEVELOPPEMENT ?

The revenue of FINANCIERE DE DEVELOPPEMENT in 2017 is 44 k€.

Is FINANCIERE DE DEVELOPPEMENT profitable?

FINANCIERE DE DEVELOPPEMENT recorded a net loss in 2017.

Where is the headquarters of FINANCIERE DE DEVELOPPEMENT ?

The headquarters of FINANCIERE DE DEVELOPPEMENT is located in PUY-SAINT-VINCENT (05290), in the department Hautes-Alpes.

Where to find the tax return of FINANCIERE DE DEVELOPPEMENT ?

The tax return of FINANCIERE DE DEVELOPPEMENT 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 FINANCIERE DE DEVELOPPEMENT operate?

FINANCIERE DE DEVELOPPEMENT 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.