GIFFARD CONSULTANTS : revenue, balance sheet and financial ratios

GIFFARD CONSULTANTS is a French company founded 36 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in SAINT-CYPRIEN (66750), this company of category PME shows in 2016 a revenue of 131 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - GIFFARD CONSULTANTS (SIREN 352922173)
Indicator 2016 2014
Revenue 131 047 € 149 023 €
Net income 46 450 € 56 576 €
EBITDA 71 347 € 92 219 €
Net margin 35.4% 38.0%

Revenue and income statement

In 2016, GIFFARD CONSULTANTS achieves revenue of 131 k€. Significant drop of -12% vs 2014. After deducting consumption (373 €), gross margin stands at 131 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 71 k€, representing 54.4% of revenue. Warning negative scissor effect: despite revenue change (-12%), EBITDA varies by -23%, reducing margin by 7.4 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 46 k€, i.e. 35.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

131 047 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

130 674 €

EBITDA (2016) ?
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

71 347 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

58 107 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

46 450 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

54.4%

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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 65%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 37.5% 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 (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

33.787%

Financial autonomy (2016) ?
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

64.955%

Cash flow / Revenue (2016) ?
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

37.548%

Repayment capacity (2016) ?
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

0.654

Asset age ratio (2016) ?
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

27.5%

Solvency indicators evolution
GIFFARD CONSULTANTS

Sector positioning

Debt ratio
33.79 2016
2014
2016
Q1: 0.0
Med: 3.31
Q3: 39.32
Average +12 pts over 2 years

In 2016, the debt ratio of GIFFARD CONSULTANTS (33.79) 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
64.95% 2016
2014
2016
Q1: 4.52%
Med: 37.2%
Q3: 70.57%
Good

In 2016, the financial autonomy of GIFFARD CONSULTANTS (65.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.65 years 2016
2014
2016
Q1: 0.0 years
Med: 0.0 years
Q3: 0.51 years
Average

In 2016, the repayment capacity of GIFFARD CONSULTANTS (0.65) 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 719.93. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2016) ?
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

719.927

Interest coverage (2016) ?
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
GIFFARD CONSULTANTS

Sector positioning

Liquidity ratio
719.93 2016
2014
2016
Q1: 132.67
Med: 253.04
Q3: 611.89
Excellent

In 2016, the liquidity ratio of GIFFARD CONSULTANTS (719.93) 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 2016
2014
2016
Q1: 0.0x
Med: 0.0x
Q3: 0.3x
Average

In 2016, the interest coverage of GIFFARD CONSULTANTS (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: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The company must finance 17 days of gap between collections and payments. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-28 days): operations structurally generate cash.

Operating WCR (2016) ?
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

-10 368 €

Customer credit (2016) ?
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

17 j

Supplier credit (2016) ?
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 (2016) ?
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

3 j

WCR in days of revenue (2016) ?
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

-28 j

WCR and payment terms evolution
GIFFARD CONSULTANTS

Positioning of GIFFARD CONSULTANTS in its sector

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

Valuation estimate

Based on 580 transactions of similar company sales (all years), the value of GIFFARD CONSULTANTS is estimated at 211 354 € (range 86 219€ - 409 088€). With an EBITDA of 71 347€, the sector multiple of 4.1x is applied. The price/revenue ratio is 0.45x (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 2016
580 transactions
86k€ 211k€ 409k€
211 354 € Range: 86 219€ - 409 088€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
71 347 € × 4.1x
Estimation 293 126 €
121 810€ - 539 298€
Revenue Multiple 30%
131 047 € × 0.45x
Estimation 59 003 €
27 260€ - 100 213€
Net Income Multiple 20%
46 450 € × 5.1x
Estimation 235 450 €
85 682€ - 546 877€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 580 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 GIFFARD CONSULTANTS 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 GIFFARD CONSULTANTS

What is the revenue of GIFFARD CONSULTANTS ?

The revenue of GIFFARD CONSULTANTS in 2016 is 131 k€.

Is GIFFARD CONSULTANTS profitable?

Yes, GIFFARD CONSULTANTS generated a net profit of 46 k€ in 2016.

Where is the headquarters of GIFFARD CONSULTANTS ?

The headquarters of GIFFARD CONSULTANTS is located in SAINT-CYPRIEN (66750), in the department Pyrenees-Orientales.

Where to find the tax return of GIFFARD CONSULTANTS ?

The tax return of GIFFARD CONSULTANTS 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 GIFFARD CONSULTANTS operate?

GIFFARD CONSULTANTS 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.