MANAGEMENT ANALYSE TRADING & CONSULTING : revenue, balance sheet and financial ratios

MANAGEMENT ANALYSE TRADING & CONSULTING is a French company founded 37 years ago, specialized in the sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.. Based in PORNICHET (44380), this company of category PME shows in 2018 a revenue of 323 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 - MANAGEMENT ANALYSE TRADING & CONSULTING (SIREN 348664061)
Indicator 2018 2017
Revenue 322 906 € 233 528 €
Net income 207 686 € 502 405 €
EBITDA -48 181 € -78 762 €
Net margin 64.3% 215.1%

Revenue and income statement

In 2018, MANAGEMENT ANALYSE TRADING & CONSULTING achieves revenue of 323 k€. Vs 2017, growth of +38% (234 k€ -> 323 k€). After deducting consumption (0 €), gross margin stands at 323 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 -48 k€, representing -14.9% of revenue. Positive scissor effect: EBITDA margin improves by +18.8 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 208 k€, i.e. 64.3% 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

322 906 €

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

322 906 €

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

-48 181 €

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

-48 145 €

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

207 686 €

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

-14.9%

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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 19%. 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 81%. 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 5.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 64.3% 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 (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

19.167%

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

80.922%

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

64.318%

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

5.546

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

100.0%

Solvency indicators evolution
MANAGEMENT ANALYSE TRADING & CONSULTING

Sector positioning

Debt ratio
19.17 2018
2017
2018
Q1: 0.0
Med: 8.0
Q3: 61.65
Average +27 pts over 2 years

In 2018, the debt ratio of MANAGEMENT ANALYSE TRADIN... (19.17) 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
80.92% 2018
2017
2018
Q1: 9.91%
Med: 41.89%
Q3: 73.83%
Excellent

In 2018, the financial autonomy of MANAGEMENT ANALYSE TRADIN... (80.9%) 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
5.55 years 2018
2017
2018
Q1: 0.0 years
Med: 0.0 years
Q3: 1.3 years
Average +22 pts over 2 years

In 2018, the repayment capacity of MANAGEMENT ANALYSE TRADIN... (5.55) 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 3052.59. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

3052.592

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

-1.727

Liquidity indicators evolution
MANAGEMENT ANALYSE TRADING & CONSULTING

Sector positioning

Liquidity ratio
3052.59 2018
2017
2018
Q1: 138.37
Med: 269.05
Q3: 675.28
Excellent

In 2018, the liquidity ratio of MANAGEMENT ANALYSE TRADIN... (3052.59) 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
-1.73x 2018
2017
2018
Q1: 0.0x
Med: 0.0x
Q3: 1.04x
Average

In 2018, the interest coverage of MANAGEMENT ANALYSE TRADIN... (-1.7x) 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: 104 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. The gap of 91 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 2249 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 6525 days of revenue, i.e. 5.9 M€ 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

5 852 529 €

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

104 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

13 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

2249 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

6525 j

WCR and payment terms evolution
MANAGEMENT ANALYSE TRADING & CONSULTING

Positioning of MANAGEMENT ANALYSE TRADING & CONSULTING in its sector

Comparison with sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.

Valuation estimate

Based on 103 transactions of similar company sales (all years), the value of MANAGEMENT ANALYSE TRADING & CONSULTING is estimated at 337 080 € (range 133 268€ - 878 148€). The price/revenue ratio is 0.30x (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 2018
103 transactions
133k€ 337k€ 878k€
337 080 € Range: 133 268€ - 878 148€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
322 906 € × 0.30x
Estimation 98 483 €
52 391€ - 272 499€
Net Income Multiple 20%
207 686 € × 3.3x
Estimation 694 977 €
254 586€ - 1 786 624€

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 (Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.)

Compare MANAGEMENT ANALYSE TRADING & CONSULTING with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.

Frequently asked questions about MANAGEMENT ANALYSE TRADING & CONSULTING

What is the revenue of MANAGEMENT ANALYSE TRADING & CONSULTING ?

The revenue of MANAGEMENT ANALYSE TRADING & CONSULTING in 2018 is 323 k€.

Is MANAGEMENT ANALYSE TRADING & CONSULTING profitable?

Yes, MANAGEMENT ANALYSE TRADING & CONSULTING generated a net profit of 208 k€ in 2018.

Where is the headquarters of MANAGEMENT ANALYSE TRADING & CONSULTING ?

The headquarters of MANAGEMENT ANALYSE TRADING & CONSULTING is located in PORNICHET (44380), in the department Loire-Atlantique.

Where to find the tax return of MANAGEMENT ANALYSE TRADING & CONSULTING ?

The tax return of MANAGEMENT ANALYSE TRADING & 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 MANAGEMENT ANALYSE TRADING & CONSULTING operate?

MANAGEMENT ANALYSE TRADING & CONSULTING operates in the sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a. (NAF code 66.19B). See the 'Sector positioning' section above to compare the company with its competitors.