FRENCH SPIRIT TOUR CONSULTING : revenue, balance sheet and financial ratios

FRENCH SPIRIT TOUR CONSULTING is a French company founded 14 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in OLETTA (20232), this company of category PME shows in 2016 a revenue of 37 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 - FRENCH SPIRIT TOUR CONSULTING (SIREN 534095526)
Indicator 2020 2016 2015
Revenue N/C 37 302 € 21 409 €
Net income 200 € 2 796 € -14 426 €
EBITDA 396 € 2 796 € -11 779 €
Net margin N/C 7.5% -67.4%

Revenue and income statement

In 2020, FRENCH SPIRIT TOUR CONSULTING generates positive net income of 200 €. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

EBITDA (2020) ?
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

396 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

209 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

200 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.5%

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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 2131%. 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 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 119.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2130.559%

Financial autonomy (2020) ?
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

3.638%

Cash flow / Revenue (2020) ?
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

3.465%

Repayment capacity (2020) ?
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

119.08

Asset age ratio (2020) ?
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

85.0%

Solvency indicators evolution
FRENCH SPIRIT TOUR CONSULTING

Sector positioning

Debt ratio
2130.56 2020
2015
2016
2020
Q1: 0.0
Med: 5.56
Q3: 57.95
Average +50 pts over 3 years

In 2020, the debt ratio of FRENCH SPIRIT TOUR CONSUL... (2130.56) 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
3.64% 2020
2015
2016
2020
Q1: 5.53%
Med: 38.14%
Q3: 73.13%
Average

In 2020, the financial autonomy of FRENCH SPIRIT TOUR CONSUL... (3.6%) 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
119.08 years 2020
2015
2016
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 0.94 years
Watch +50 pts over 3 years

In 2020, the repayment capacity of FRENCH SPIRIT TOUR CONSUL... (119.08) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 462.44. 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 2.5x. Financial charges are adequately covered by operations.

Liquidity ratio (2020) ?
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

462.443

Interest coverage (2020) ?
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

2.525

Liquidity indicators evolution
FRENCH SPIRIT TOUR CONSULTING

Sector positioning

Liquidity ratio
462.44 2020
2015
2016
2020
Q1: 140.02
Med: 286.52
Q3: 706.11
Good -10 pts over 3 years

In 2020, the liquidity ratio of FRENCH SPIRIT TOUR CONSUL... (462.44) 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
2.52x 2020
2015
2016
2020
Q1: 0.0x
Med: 0.0x
Q3: 0.12x
Excellent +50 pts over 3 years

In 2020, the interest coverage of FRENCH SPIRIT TOUR CONSUL... (2.5x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 361 days. Excellent situation: suppliers finance 361 days of the operating cycle (retail model).

Operating WCR (2020) ?
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

0 €

Customer credit (2020) ?
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

0 j

Supplier credit (2020) ?
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

361 j

Inventory turnover (2020) ?
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 and payment terms evolution
FRENCH SPIRIT TOUR CONSULTING

Positioning of FRENCH SPIRIT TOUR CONSULTING in its sector

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

Valuation estimate

Based on 53 transactions of similar company sales in 2020, the value of FRENCH SPIRIT TOUR CONSULTING is estimated at 1 536 € (range 871€ - 2 779€). With an EBITDA of 396€, the sector multiple of 4.6x is applied. 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 2020
53 tx
0k€ 1k€ 2k€
1 536 € Range: 871€ - 2 779€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
396 € × 4.6x
Estimation 1 806 €
1 102€ - 2 915€
Net Income Multiple 20%
200 € × 4.3x
Estimation 864 €
294€ - 2 440€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 53 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 FRENCH SPIRIT TOUR CONSULTING 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 FRENCH SPIRIT TOUR CONSULTING

What is the revenue of FRENCH SPIRIT TOUR CONSULTING ?

The revenue of FRENCH SPIRIT TOUR CONSULTING in 2016 is 37 k€.

Is FRENCH SPIRIT TOUR CONSULTING profitable?

Yes, FRENCH SPIRIT TOUR CONSULTING generated a net profit of 200€ in 2020.

Where is the headquarters of FRENCH SPIRIT TOUR CONSULTING ?

The headquarters of FRENCH SPIRIT TOUR CONSULTING is located in OLETTA (20232).

Where to find the tax return of FRENCH SPIRIT TOUR CONSULTING ?

The tax return of FRENCH SPIRIT TOUR CONSULTING 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 FRENCH SPIRIT TOUR CONSULTING operate?

FRENCH SPIRIT TOUR CONSULTING 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.