FRANCE CONTENTIEUX : revenue, balance sheet and financial ratios

FRANCE CONTENTIEUX is a French company founded 29 years ago, specialized in the sector Activités des agences de recouvrement de factures et des sociétés d'information financière sur la clientèle. Based in RILLIEUX-LA-PAPE (69140), this company of category ETI shows in 2024 a revenue of 7.7 M€. 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 - FRANCE CONTENTIEUX (SIREN 410604680)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 7 674 679 € 7 127 895 € 7 165 490 € 5 308 624 € 5 879 881 € 4 660 100 € 4 086 383 € 3 684 379 € 3 307 017 €
Net income 1 083 342 € 1 173 075 € 906 389 € 600 479 € 1 057 741 € 744 137 € 818 646 € 539 669 € 401 728 €
EBITDA 1 264 077 € 1 443 308 € 1 299 491 € 845 735 € 1 563 219 € 1 097 800 € 1 061 937 € 793 215 € 579 304 €
Net margin 14.1% 16.5% 12.6% 11.3% 18.0% 16.0% 20.0% 14.6% 12.1%

Revenue and income statement

In 2024, FRANCE CONTENTIEUX achieves revenue of 7.7 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.1%. Vs 2023: +8%. After deducting consumption (0 €), gross margin stands at 7.7 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.3 M€, representing 16.5% of revenue. Warning negative scissor effect: despite revenue change (+8%), EBITDA varies by -12%, reducing margin by 3.8 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.1 M€, i.e. 14.1% 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

7 674 679 €

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

7 674 679 €

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

1 264 077 €

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

1 210 184 €

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

1 083 342 €

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

16.5%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 18%. 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 57%. 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 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

17.944%

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

56.963%

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

14.863%

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

1.179

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

21.2%

Solvency indicators evolution
FRANCE CONTENTIEUX

Sector positioning

Debt ratio
17.94 2024
2022
2023
2024
Q1: 0.0
Med: 3.83
Q3: 45.91
Average

In 2024, the debt ratio of FRANCE CONTENTIEUX (17.94) 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
56.96% 2024
2022
2023
2024
Q1: 2.37%
Med: 31.72%
Q3: 53.17%
Excellent

In 2024, the financial autonomy of FRANCE CONTENTIEUX (57.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
1.18 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.65 years
Average +14 pts over 3 years

In 2024, the repayment capacity of FRANCE CONTENTIEUX (1.18) 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 293.43. 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

293.429

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
FRANCE CONTENTIEUX

Sector positioning

Liquidity ratio
293.43 2024
2022
2023
2024
Q1: 130.85
Med: 203.74
Q3: 398.26
Good

In 2024, the liquidity ratio of FRANCE CONTENTIEUX (293.43) 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
0.0x 2024
2022
2023
2024
Q1: -0.0x
Med: 0.0x
Q3: 0.8x
Good +25 pts over 3 years

In 2024, the interest coverage of FRANCE CONTENTIEUX (0.0x) 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. Average customer payment term: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 71 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Overall, WCR represents 295 days of revenue, i.e. 6.3 M€ to permanently finance. Over 2016-2024, WCR increased by +1644%, 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

6 287 404 €

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

44 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

71 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 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

295 j

WCR and payment terms evolution
FRANCE CONTENTIEUX

Positioning of FRANCE CONTENTIEUX in its sector

Comparison with sector Activités des agences de recouvrement de factures et des sociétés d'information financière sur la clientèle

Valuation estimate

Based on 158 transactions of similar company sales (all years), the value of FRANCE CONTENTIEUX is estimated at 3 637 629 € (range 1 300 884€ - 8 258 055€). With an EBITDA of 1 264 077€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.36x (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.

Estimated enterprise value 2024
158 transactions
1300k€ 3637k€ 8258k€
3 637 629 € Range: 1 300 884€ - 8 258 055€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 264 077 € × 3.3x
Estimation 4 215 346 €
1 364 008€ - 9 998 851€
Revenue Multiple 30%
7 674 679 € × 0.36x
Estimation 2 735 180 €
1 429 660€ - 5 125 712€
Net Income Multiple 20%
1 083 342 € × 3.3x
Estimation 3 547 010 €
949 911€ - 8 604 581€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 158 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 (Activités des agences de recouvrement de factures et des sociétés d'information financière sur la clientèle)

Compare FRANCE CONTENTIEUX with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agences de recouvrement de factures et des sociétés d'information financière sur la clientèle

Frequently asked questions about FRANCE CONTENTIEUX

What is the revenue of FRANCE CONTENTIEUX ?

The revenue of FRANCE CONTENTIEUX in 2024 is 7.7 M€.

Is FRANCE CONTENTIEUX profitable?

Yes, FRANCE CONTENTIEUX generated a net profit of 1.1 M€ in 2024.

Where is the headquarters of FRANCE CONTENTIEUX ?

The headquarters of FRANCE CONTENTIEUX is located in RILLIEUX-LA-PAPE (69140), in the department Rhone.

Where to find the tax return of FRANCE CONTENTIEUX ?

The tax return of FRANCE CONTENTIEUX 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 FRANCE CONTENTIEUX operate?

FRANCE CONTENTIEUX operates in the sector Activités des agences de recouvrement de factures et des sociétés d'information financière sur la clientèle (NAF code 82.91Z). See the 'Sector positioning' section above to compare the company with its competitors.