FRANCOIS MARY DEVELOPPEMENT : revenue, balance sheet and financial ratios

FRANCOIS MARY DEVELOPPEMENT is a French company founded 24 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in GLOS (14100), this company of category ETI shows in 2024 a revenue of 3.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - FRANCOIS MARY DEVELOPPEMENT (SIREN 439401803)
Indicator 2024 2023 2022 2021 2020 2020 2019 2018 2017
Revenue 3 726 868 € 1 958 394 € 242 337 € -26 674 € 2 096 454 € 1 268 733 € 2 405 424 € 1 670 286 € 1 259 633 €
Net income 4 610 893 € 579 450 € -852 958 € 12 761 701 € 2 087 418 € -17 119 € 1 326 104 € 1 306 781 € 131 886 €
EBITDA 1 018 485 € -587 631 € -205 072 € -86 161 € 1 044 736 € 708 842 € 948 137 € 923 963 € 616 749 €
Net margin 123.7% 29.6% -352.0% -47843.2% 99.6% -1.3% 55.1% 78.2% 10.5%

Revenue and income statement

In 2024, FRANCOIS MARY DEVELOPPEMENT achieves revenue of 3.7 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +16.8%. Vs 2023, growth of +90% (2.0 M€ -> 3.7 M€). After deducting consumption (-795 k€), gross margin stands at 4.5 M€, i.e. a rate of 121%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.0 M€, representing 27.3% of revenue. Positive scissor effect: EBITDA margin improves by +57.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4.6 M€, i.e. 123.7% 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

3 726 868 €

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

4 521 492 €

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

1 018 485 €

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

2 907 454 €

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

4 610 893 €

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

27.3%

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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 341%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 16.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 73.0% 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

340.661%

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

21.635%

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

73.003%

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

16.28

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

22.8%

Solvency indicators evolution
FRANCOIS MARY DEVELOPPEMENT

Sector positioning

Debt ratio
340.66 2024
2022
2023
2024
Q1: 0.0
Med: 3.98
Q3: 41.81
Average

In 2024, the debt ratio of FRANCOIS MARY DEVELOPPEMENT (340.66) 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
21.64% 2024
2022
2023
2024
Q1: 4.2%
Med: 38.87%
Q3: 76.44%
Average -10 pts over 3 years

In 2024, the financial autonomy of FRANCOIS MARY DEVELOPPEMENT (21.6%) 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
16.28 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Average +50 pts over 3 years

In 2024, the repayment capacity of FRANCOIS MARY DEVELOPPEMENT (16.28) 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 222.04. 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 42.8x. Operating income very largely covers interest expenses: high safety margin.

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

222.044

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

42.835

Liquidity indicators evolution
FRANCOIS MARY DEVELOPPEMENT

Sector positioning

Liquidity ratio
222.04 2024
2022
2023
2024
Q1: 138.87
Med: 313.12
Q3: 966.61
Average -15 pts over 3 years

In 2024, the liquidity ratio of FRANCOIS MARY DEVELOPPEMENT (222.04) 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
42.84x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.26x
Excellent +50 pts over 3 years

In 2024, the interest coverage of FRANCOIS MARY DEVELOPPEMENT (42.8x) 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: 405 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 92 days. The gap of 313 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 420 days of revenue, i.e. 4.3 M€ to permanently finance. Over 2017-2024, WCR increased by +490%, 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

4 343 814 €

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

405 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

92 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

420 j

WCR and payment terms evolution
FRANCOIS MARY DEVELOPPEMENT

Positioning of FRANCOIS MARY DEVELOPPEMENT 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 FRANCOIS MARY DEVELOPPEMENT is estimated at 9 291 772 € (range 3 271 288€ - 20 273 825€). With an EBITDA of 1 018 485€, 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
3271k€ 9291k€ 20273k€
9 291 772 € Range: 3 271 288€ - 20 273 825€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
1 018 485 € × 4.3x
Estimation 4 337 055 €
862 264€ - 6 943 738€
Revenue Multiple 30%
3 726 868 € × 0.66x
Estimation 2 455 634 €
1 429 107€ - 2 715 337€
Net Income Multiple 20%
4 610 893 € × 6.9x
Estimation 31 932 774 €
12 057 119€ - 79 936 779€

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 FRANCOIS MARY 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 FRANCOIS MARY DEVELOPPEMENT

What is the revenue of FRANCOIS MARY DEVELOPPEMENT ?

The revenue of FRANCOIS MARY DEVELOPPEMENT in 2024 is 3.7 M€.

Is FRANCOIS MARY DEVELOPPEMENT profitable?

Yes, FRANCOIS MARY DEVELOPPEMENT generated a net profit of 4.6 M€ in 2024.

Where is the headquarters of FRANCOIS MARY DEVELOPPEMENT ?

The headquarters of FRANCOIS MARY DEVELOPPEMENT is located in GLOS (14100), in the department Calvados.

Where to find the tax return of FRANCOIS MARY DEVELOPPEMENT ?

The tax return of FRANCOIS MARY 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 FRANCOIS MARY DEVELOPPEMENT operate?

FRANCOIS MARY 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.