KER ILLIS PARTICIPATIONS : revenue, balance sheet and financial ratios

KER ILLIS PARTICIPATIONS is a French company founded 14 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in DOUVRES-LA-DELIVRANDE (14440), this company of category PME shows in 2023 a revenue of 125 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 - KER ILLIS PARTICIPATIONS (SIREN 534845854)
Indicator 2023 2022 2021 2019 2018 2017 2016
Revenue 125 032 € 269 837 € 268 793 € 131 734 € 136 096 € 146 605 € 142 142 €
Net income 1 451 099 € 367 028 € 314 225 € 439 456 € 263 818 € 137 568 € 76 687 €
EBITDA -8 334 € 24 074 € 20 587 € 12 193 € 11 288 € 19 708 € 22 766 €
Net margin 1160.6% 136.0% 116.9% 333.6% 193.8% 93.8% 54.0%

Revenue and income statement

In 2023, KER ILLIS PARTICIPATIONS achieves revenue of 125 k€. Activity remains stable over the period (CAGR: -1.8%). Significant drop of -54% vs 2022. After deducting consumption (96 k€), gross margin stands at 29 k€, i.e. a rate of 23%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -8 k€, representing -6.7% of revenue. Warning negative scissor effect: despite revenue change (-54%), EBITDA varies by -135%, reducing margin by 15.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.5 M€, i.e. 1160.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

125 032 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

28 898 €

EBITDA (2023) ?
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

-8 334 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-8 372 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 451 099 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-6.7%

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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 10%. 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 84%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

10.421%

Financial autonomy (2023) ?
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

84.326%

Cash flow / Revenue (2023) ?
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

-11.04%

Repayment capacity (2023) ?
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

-7.511

Solvency indicators evolution
KER ILLIS PARTICIPATIONS

Sector positioning

Debt ratio
10.42 2023
2021
2022
2023
Q1: 0.0
Med: 4.57
Q3: 46.64
Average +23 pts over 3 years

In 2023, the debt ratio of KER ILLIS PARTICIPATIONS (10.42) 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
84.33% 2023
2021
2022
2023
Q1: 4.34%
Med: 38.5%
Q3: 74.88%
Excellent

In 2023, the financial autonomy of KER ILLIS PARTICIPATIONS (84.3%) 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
-7.51 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Excellent -27 pts over 3 years

In 2023, the repayment capacity of KER ILLIS PARTICIPATIONS (-7.51) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 817.60. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

817.599

Interest coverage (2023) ?
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

-18.97

Liquidity indicators evolution
KER ILLIS PARTICIPATIONS

Sector positioning

Liquidity ratio
817.6 2023
2021
2022
2023
Q1: 139.65
Med: 306.13
Q3: 898.97
Good +9 pts over 3 years

In 2023, the liquidity ratio of KER ILLIS PARTICIPATIONS (817.60) 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
-18.97x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.24x
Average

In 2023, the interest coverage of KER ILLIS PARTICIPATIONS (-19.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. Favorable situation: supplier credit is longer than customer credit by 29 days. WCR is negative (-7 days): operations structurally generate cash. Notable WCR improvement over the period (-134%), freeing up cash.

Operating WCR (2023) ?
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

-2 414 €

Customer credit (2023) ?
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 (2023) ?
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

29 j

Inventory turnover (2023) ?
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 (2023) ?
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

-7 j

WCR and payment terms evolution
KER ILLIS PARTICIPATIONS

Positioning of KER ILLIS PARTICIPATIONS in its sector

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

Valuation estimate

Based on 66 transactions of similar company sales in 2023, the value of KER ILLIS PARTICIPATIONS is estimated at 4 077 245 € (range 2 012 060€ - 10 480 145€). The price/revenue ratio is 0.63x (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 2023
66 tx
2012k€ 4077k€ 10480k€
4 077 245 € Range: 2 012 060€ - 10 480 145€
NAF 5 année 2023

Valuation detail by method

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Revenue Multiple 30%
125 032 € × 0.63x
Estimation 79 064 €
34 110€ - 123 911€
Net Income Multiple 20%
1 451 099 € × 6.9x
Estimation 10 074 518 €
4 978 987€ - 26 014 497€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 66 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 KER ILLIS PARTICIPATIONS 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 KER ILLIS PARTICIPATIONS

What is the revenue of KER ILLIS PARTICIPATIONS ?

The revenue of KER ILLIS PARTICIPATIONS in 2023 is 125 k€.

Is KER ILLIS PARTICIPATIONS profitable?

Yes, KER ILLIS PARTICIPATIONS generated a net profit of 1.5 M€ in 2023.

Where is the headquarters of KER ILLIS PARTICIPATIONS ?

The headquarters of KER ILLIS PARTICIPATIONS is located in DOUVRES-LA-DELIVRANDE (14440), in the department Calvados.

Where to find the tax return of KER ILLIS PARTICIPATIONS ?

The tax return of KER ILLIS PARTICIPATIONS 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 KER ILLIS PARTICIPATIONS operate?

KER ILLIS PARTICIPATIONS 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.