FRANCAISE D AUDIT ET DE FINANCE : revenue, balance sheet and financial ratios

FRANCAISE D AUDIT ET DE FINANCE is a French company founded 30 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in CHILLEURS-AUX-BOIS (45170), this company of category PME shows in 2024 a revenue of 39 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 - FRANCAISE D AUDIT ET DE FINANCE (SIREN 403032196)
Indicator 2024 2022 2021 2019 2018 2017 2016
Revenue 39 252 € 34 830 € 31 233 € 29 534 € 29 458 € 39 276 € 37 574 €
Net income 761 € 168 € 293 € 35 € -5 463 € 1 119 € 379 €
EBITDA 1 210 € 3 606 € 5 355 € 649 € 4 095 € 2 744 € 867 €
Net margin 1.9% 0.5% 0.9% 0.1% -18.5% 2.8% 1.0%

Revenue and income statement

In 2024, FRANCAISE D AUDIT ET DE FINANCE achieves revenue of 39 k€. Revenue is growing positively over 7 years (CAGR: +0.5%). Vs 2022, growth of +13% (35 k€ -> 39 k€). After deducting consumption (0 €), gross margin stands at 39 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 1 k€, representing 3.1% of revenue. Warning negative scissor effect: despite revenue change (+13%), EBITDA varies by -66%, reducing margin by 7.3 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 761 €, i.e. 1.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

39 252 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

39 252 €

EBITDA (2024) ?
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

1 210 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

895 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

761 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.1%

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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 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

33.784%

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

23.96%

Cash flow / Revenue (2024) ?
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

2.716%

Repayment capacity (2024) ?
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

4.008

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

7.5%

Solvency indicators evolution
FRANCAISE D AUDIT ET DE FINANCE

Sector positioning

Debt ratio
33.78 2024
2021
2022
2024
Q1: 0.0
Med: 3.99
Q3: 41.75
Average -5 pts over 3 years

In 2024, the debt ratio of FRANCAISE D AUDIT ET DE F... (33.78) 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
23.96% 2024
2021
2022
2024
Q1: 4.19%
Med: 38.81%
Q3: 76.4%
Average -12 pts over 3 years

In 2024, the financial autonomy of FRANCAISE D AUDIT ET DE F... (24.0%) 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
4.01 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Average

In 2024, the repayment capacity of FRANCAISE D AUDIT ET DE F... (4.01) 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 1624.62. 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

1624.617

Interest coverage (2024) ?
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

0.0

Liquidity indicators evolution
FRANCAISE D AUDIT ET DE FINANCE

Sector positioning

Liquidity ratio
1624.62 2024
2021
2022
2024
Q1: 138.7
Med: 312.74
Q3: 965.51
Excellent

In 2024, the liquidity ratio of FRANCAISE D AUDIT ET DE F... (1624.62) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.26x
Average -50 pts over 3 years

In 2024, the interest coverage of FRANCAISE D AUDIT ET DE F... (0.0x) 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: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The company must finance 21 days of gap between collections and payments. Inventory turnover is 50 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 125 days of revenue, i.e. 14 k€ to permanently finance. Over 2016-2024, WCR increased by +28%, requiring additional financing.

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

13 656 €

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

21 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

50 j

WCR in days of revenue (2024) ?
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

125 j

WCR and payment terms evolution
FRANCAISE D AUDIT ET DE FINANCE

Positioning of FRANCAISE D AUDIT ET DE FINANCE 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 2024, the value of FRANCAISE D AUDIT ET DE FINANCE is estimated at 11 389 € (range 5 425€ - 15 342€). With an EBITDA of 1 210€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.66x (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 2024
69 tx
5k€ 11k€ 15k€
11 389 € Range: 5 425€ - 15 342€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 210 € × 4.3x
Estimation 5 153 €
1 024€ - 8 249€
Revenue Multiple 30%
39 252 € × 0.66x
Estimation 25 863 €
15 052€ - 28 598€
Net Income Multiple 20%
761 € × 6.9x
Estimation 5 270 €
1 990€ - 13 193€

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 FRANCAISE D AUDIT ET DE FINANCE 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 FRANCAISE D AUDIT ET DE FINANCE

What is the revenue of FRANCAISE D AUDIT ET DE FINANCE ?

The revenue of FRANCAISE D AUDIT ET DE FINANCE in 2024 is 39 k€.

Is FRANCAISE D AUDIT ET DE FINANCE profitable?

Yes, FRANCAISE D AUDIT ET DE FINANCE generated a net profit of 761€ in 2024.

Where is the headquarters of FRANCAISE D AUDIT ET DE FINANCE ?

The headquarters of FRANCAISE D AUDIT ET DE FINANCE is located in CHILLEURS-AUX-BOIS (45170), in the department Loiret.

Where to find the tax return of FRANCAISE D AUDIT ET DE FINANCE ?

The tax return of FRANCAISE D AUDIT ET DE FINANCE 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 FRANCAISE D AUDIT ET DE FINANCE operate?

FRANCAISE D AUDIT ET DE FINANCE 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.