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JEAN GABRIEL KERN CONSEIL : revenue, balance sheet and financial ratios

JEAN GABRIEL KERN CONSEIL is a French company founded 12 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in NANCY (54000), this company of category PME shows in 2018 a revenue of 367 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 - JEAN GABRIEL KERN CONSEIL (SIREN 797857877)
Indicator 2018
Revenue 366 751 €
Net income 15 962 €
EBITDA 35 792 €
Net margin 4.4%

Revenue and income statement

In 2018, JEAN GABRIEL KERN CONSEIL achieves revenue of 367 k€. After deducting consumption (0 €), gross margin stands at 367 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 36 k€, representing 9.8% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 16 k€, i.e. 4.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

366 751 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

366 751 €

EBITDA (2018) ?
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

35 792 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

21 981 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

15 962 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.8%

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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 71%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 50%. 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 4.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 8.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

70.595%

Financial autonomy (2018) ?
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

50.303%

Cash flow / Revenue (2018) ?
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

8.101%

Repayment capacity (2018) ?
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

4.231

Asset age ratio (2018) ?
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

63.5%

Solvency indicators evolution
JEAN GABRIEL KERN CONSEIL

Sector positioning

Debt ratio
70.59 2018
2018
Q1: 0.0
Med: 4.47
Q3: 43.83
Average

In 2018, the debt ratio of JEAN GABRIEL KERN CONSEIL (70.59) 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
50.3% 2018
2018
Q1: 5.79%
Med: 39.4%
Q3: 72.72%
Good

In 2018, the financial autonomy of JEAN GABRIEL KERN CONSEIL (50.3%) 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
4.23 years 2018
2018
Q1: 0.0 years
Med: 0.0 years
Q3: 0.66 years
Average

In 2018, the repayment capacity of JEAN GABRIEL KERN CONSEIL (4.23) 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 566.28. 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 2.8x. Financial charges are adequately covered by operations.

Liquidity ratio (2018) ?
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

566.276

Interest coverage (2018) ?
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

2.783

Liquidity indicators evolution
JEAN GABRIEL KERN CONSEIL

Sector positioning

Liquidity ratio
566.28 2018
2018
Q1: 134.77
Med: 263.73
Q3: 636.73
Good

In 2018, the liquidity ratio of JEAN GABRIEL KERN CONSEIL (566.28) 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
2.78x 2018
2018
Q1: 0.0x
Med: 0.0x
Q3: 0.32x
Excellent

In 2018, the interest coverage of JEAN GABRIEL KERN CONSEIL (2.8x) 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: 122 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. The gap of 71 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 115 days of revenue, i.e. 118 k€ to permanently finance.

Operating WCR (2018) ?
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

117 635 €

Customer credit (2018) ?
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

122 j

Supplier credit (2018) ?
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

51 j

Inventory turnover (2018) ?
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 (2018) ?
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

115 j

WCR and payment terms evolution
JEAN GABRIEL KERN CONSEIL

Positioning of JEAN GABRIEL KERN CONSEIL 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 2018, the value of JEAN GABRIEL KERN CONSEIL is estimated at 105 347 € (range 52 544€ - 220 900€). With an EBITDA of 35 792€, the sector multiple of 3.1x is applied. The price/revenue ratio is 0.33x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2018
69 tx
52k€ 105k€ 220k€
105 347 € Range: 52 544€ - 220 900€
NAF 5 année 2018

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
35 792 € × 3.1x
Estimation 112 544 €
50 468€ - 253 183€
Revenue Multiple 30%
366 751 € × 0.33x
Estimation 122 459 €
73 855€ - 206 903€
Net Income Multiple 20%
15 962 € × 3.9x
Estimation 61 688 €
25 770€ - 161 189€
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 JEAN GABRIEL KERN CONSEIL 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 JEAN GABRIEL KERN CONSEIL

What is the revenue of JEAN GABRIEL KERN CONSEIL ?

The revenue of JEAN GABRIEL KERN CONSEIL in 2018 is 367 k€.

Is JEAN GABRIEL KERN CONSEIL profitable?

Yes, JEAN GABRIEL KERN CONSEIL generated a net profit of 16 k€ in 2018.

Where is the headquarters of JEAN GABRIEL KERN CONSEIL ?

The headquarters of JEAN GABRIEL KERN CONSEIL is located in NANCY (54000), in the department Meurthe-et-Moselle.

Where to find the tax return of JEAN GABRIEL KERN CONSEIL ?

The tax return of JEAN GABRIEL KERN CONSEIL 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 JEAN GABRIEL KERN CONSEIL operate?

JEAN GABRIEL KERN CONSEIL 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.