FORMAT CONSEIL ET DEVELOPPEMENT : revenue, balance sheet and financial ratios

FORMAT CONSEIL ET DEVELOPPEMENT is a French company founded 25 years ago, specialized in the sector Conseil en relations publiques et communication. Based in MARSEILLE (13008), this company of category PME shows in 2022 a revenue of 433 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 - FORMAT CONSEIL ET DEVELOPPEMENT (SIREN 437686959)
Indicator 2022 2021 2019 2018
Revenue 432 846 € 210 813 € 185 387 € 320 243 €
Net income 12 754 € 10 606 € 11 022 € -8 610 €
EBITDA 15 541 € 12 480 € 12 777 € -8 610 €
Net margin 2.9% 5.0% 5.9% -2.7%

Revenue and income statement

In 2022, FORMAT CONSEIL ET DEVELOPPEMENT achieves revenue of 433 k€. Over the period 2018-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +7.8%. Vs 2021, growth of +105% (211 k€ -> 433 k€). After deducting consumption (188 k€), gross margin stands at 244 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 16 k€, representing 3.6% of revenue. Warning negative scissor effect: despite revenue change (+105%), EBITDA varies by +25%, reducing margin by 2.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13 k€, i.e. 2.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

432 846 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

244 377 €

EBITDA (2022) ?
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

15 541 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

15 190 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

12 754 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.6%

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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 -248%. 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 -24%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 2.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-248.452%

Financial autonomy (2022) ?
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

-23.929%

Cash flow / Revenue (2022) ?
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

2.947%

Repayment capacity (2022) ?
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

Solvency indicators evolution
FORMAT CONSEIL ET DEVELOPPEMENT

Sector positioning

Debt ratio
-248.45 2022
2019
2021
2022
Q1: 0.0
Med: 5.61
Q3: 53.48
Excellent -50 pts over 3 years

In 2022, the debt ratio of FORMAT CONSEIL ET DEVELOP... (-248.45) 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
-23.93% 2022
2019
2021
2022
Q1: 5.65%
Med: 31.63%
Q3: 62.53%
Average -21 pts over 3 years

In 2022, the financial autonomy of FORMAT CONSEIL ET DEVELOP... (-23.9%) 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
0.0 years 2022
2019
2021
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 0.71 years
Excellent -50 pts over 3 years

In 2022, the repayment capacity of FORMAT CONSEIL ET DEVELOP... (0.00) 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 143.87. 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 (2022) ?
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

143.865

Interest coverage (2022) ?
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

1.19

Liquidity indicators evolution
FORMAT CONSEIL ET DEVELOPPEMENT

Sector positioning

Liquidity ratio
143.87 2022
2019
2021
2022
Q1: 139.08
Med: 237.0
Q3: 452.48
Average -8 pts over 3 years

In 2022, the liquidity ratio of FORMAT CONSEIL ET DEVELOP... (143.87) 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
1.19x 2022
2019
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.49x
Excellent +50 pts over 3 years

In 2022, the interest coverage of FORMAT CONSEIL ET DEVELOP... (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: 131 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 94 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 71 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 107 days of revenue, i.e. 129 k€ to permanently finance.

Operating WCR (2022) ?
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

129 209 €

Customer credit (2022) ?
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

131 j

Supplier credit (2022) ?
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

94 j

Inventory turnover (2022) ?
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

71 j

WCR in days of revenue (2022) ?
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

107 j

WCR and payment terms evolution
FORMAT CONSEIL ET DEVELOPPEMENT

Positioning of FORMAT CONSEIL ET DEVELOPPEMENT in its sector

Comparison with sector Conseil en relations publiques et communication

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 34 391€ to 127 749€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
34k€ 83k€ 127k€
83 583 € Range: 34 391€ - 127 749€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 en relations publiques et communication)

Compare FORMAT CONSEIL ET DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil en relations publiques et communication

Frequently asked questions about FORMAT CONSEIL ET DEVELOPPEMENT

What is the revenue of FORMAT CONSEIL ET DEVELOPPEMENT ?

The revenue of FORMAT CONSEIL ET DEVELOPPEMENT in 2022 is 433 k€.

Is FORMAT CONSEIL ET DEVELOPPEMENT profitable?

Yes, FORMAT CONSEIL ET DEVELOPPEMENT generated a net profit of 13 k€ in 2022.

Where is the headquarters of FORMAT CONSEIL ET DEVELOPPEMENT ?

The headquarters of FORMAT CONSEIL ET DEVELOPPEMENT is located in MARSEILLE (13008), in the department Bouches-du-Rhone.

Where to find the tax return of FORMAT CONSEIL ET DEVELOPPEMENT ?

The tax return of FORMAT CONSEIL ET 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 FORMAT CONSEIL ET DEVELOPPEMENT operate?

FORMAT CONSEIL ET DEVELOPPEMENT operates in the sector Conseil en relations publiques et communication (NAF code 70.21Z). See the 'Sector positioning' section above to compare the company with its competitors.