LE GRAND CONSEILS ET PARTICIPATION : revenue, balance sheet and financial ratios

LE GRAND CONSEILS ET PARTICIPATION is a French company founded 10 years ago, specialized in the sector Activités des sièges sociaux. Based in YFFINIAC (22120), this company of category PME shows in 2024 a revenue of 173 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 - LE GRAND CONSEILS ET PARTICIPATION (SIREN 818246555)
Indicator 2024 2023 2022 2021 2019 2018 2017 2016
Revenue 172 753 € 109 972 € 75 130 € 54 578 € 6 800 € 2 800 € N/C N/C
Net income 90 504 € 52 655 € 36 500 € 32 853 € 603 € 199 € -900 € -1 911 €
EBITDA 117 790 € 80 116 € 52 262 € 43 988 € 604 € 199 € -900 € -1 911 €
Net margin 52.4% 47.9% 48.6% 60.2% 8.9% 7.1% N/C N/C

Revenue and income statement

In 2024, LE GRAND CONSEILS ET PARTICIPATION achieves revenue of 173 k€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +98.8%. Vs 2023, growth of +57% (110 k€ -> 173 k€). After deducting consumption (0 €), gross margin stands at 173 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 118 k€, representing 68.2% of revenue. Warning negative scissor effect: despite revenue change (+57%), EBITDA varies by +47%, reducing margin by 4.7 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 91 k€, i.e. 52.4% 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

172 753 €

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

172 753 €

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

117 790 €

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

117 459 €

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

90 504 €

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

68.2%

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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 380%. 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 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 52.6% 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

380.024%

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

19.682%

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

52.58%

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

6.154

Solvency indicators evolution
LE GRAND CONSEILS ET PARTICIPATION

Sector positioning

Debt ratio
380.02 2024
2022
2023
2024
Q1: 0.06
Med: 14.6
Q3: 89.53
Average

In 2024, the debt ratio of LE GRAND CONSEILS ET PART... (380.02) 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
19.68% 2024
2022
2023
2024
Q1: 11.56%
Med: 51.97%
Q3: 85.23%
Average

In 2024, the financial autonomy of LE GRAND CONSEILS ET PART... (19.7%) 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
6.15 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.2 years
Q3: 3.73 years
Average

In 2024, the repayment capacity of LE GRAND CONSEILS ET PART... (6.15) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 14.3x. 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

0.0

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

14.323

Liquidity indicators evolution
LE GRAND CONSEILS ET PARTICIPATION

Sector positioning

Liquidity ratio
0.0 2024
2022
2023
2024
Q1: 116.68
Med: 458.4
Q3: 2174.13
Average

In 2024, the liquidity ratio of LE GRAND CONSEILS ET PART... (0.00) 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
14.32x 2024
2022
2023
2024
Q1: -45.52x
Med: 0.0x
Q3: 2.86x
Excellent

In 2024, the interest coverage of LE GRAND CONSEILS ET PART... (14.3x) 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: 31 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). WCR is negative (-75 days): operations structurally generate cash.

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

-36 178 €

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

0 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

31 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

-75 j

WCR and payment terms evolution
LE GRAND CONSEILS ET PARTICIPATION

Positioning of LE GRAND CONSEILS ET PARTICIPATION in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 103 transactions of similar company sales in 2024, the value of LE GRAND CONSEILS ET PARTICIPATION is estimated at 487 990 € (range 119 430€ - 993 142€). With an EBITDA of 117 790€, the sector multiple of 5.0x is applied. The price/revenue ratio is 0.38x (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 2024
103 transactions
119k€ 487k€ 993k€
487 990 € Range: 119 430€ - 993 142€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
117 790 € × 5.0x
Estimation 592 638 €
102 019€ - 980 407€
Revenue Multiple 30%
172 753 € × 0.38x
Estimation 65 235 €
31 093€ - 131 751€
Net Income Multiple 20%
90 504 € × 9.5x
Estimation 860 505 €
295 466€ - 2 317 070€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 (Activités des sièges sociaux)

Compare LE GRAND CONSEILS ET PARTICIPATION with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about LE GRAND CONSEILS ET PARTICIPATION

What is the revenue of LE GRAND CONSEILS ET PARTICIPATION ?

The revenue of LE GRAND CONSEILS ET PARTICIPATION in 2024 is 173 k€.

Is LE GRAND CONSEILS ET PARTICIPATION profitable?

Yes, LE GRAND CONSEILS ET PARTICIPATION generated a net profit of 91 k€ in 2024.

Where is the headquarters of LE GRAND CONSEILS ET PARTICIPATION ?

The headquarters of LE GRAND CONSEILS ET PARTICIPATION is located in YFFINIAC (22120), in the department Cotes-d'Armor.

Where to find the tax return of LE GRAND CONSEILS ET PARTICIPATION ?

The tax return of LE GRAND CONSEILS ET PARTICIPATION 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 LE GRAND CONSEILS ET PARTICIPATION operate?

LE GRAND CONSEILS ET PARTICIPATION operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.