MANAGEMENT DE RESSOURCES ET CONSEIL : revenue, balance sheet and financial ratios

MANAGEMENT DE RESSOURCES ET CONSEIL is a French company founded 24 years ago, specialized in the sector Autres activités liées au sport. Based in BOULOGNE-BILLANCOURT (92100), this company of category PME shows in 2017 a revenue of 759 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 DE RESSOURCES ET CONSEIL (SIREN 439170747)
Indicator 2017 2016
Revenue 758 939 € 739 971 €
Net income 22 695 € 17 355 €
EBITDA 34 718 € 28 167 €
Net margin 3.0% 2.3%

Revenue and income statement

In 2017, MANAGEMENT DE RESSOURCES ET CONSEIL achieves revenue of 759 k€. Vs 2016: +3%. After deducting consumption (0 €), gross margin stands at 759 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 35 k€, representing 4.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 23 k€, i.e. 3.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

758 939 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

758 939 €

EBITDA (2017) ?
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

34 718 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

32 630 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

22 695 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.6%

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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 0%. 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 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 3.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2017) ?
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

66.395%

Cash flow / Revenue (2017) ?
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

3.532%

Repayment capacity (2017) ?
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

0.0

Asset age ratio (2017) ?
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

41.5%

Solvency indicators evolution
MANAGEMENT DE RESSOURCES ET CONSEIL

Sector positioning

Debt ratio
0.0 2017
2016
2017
Q1: -27.79
Med: 5.37
Q3: 93.22
Good

In 2017, the debt ratio of MANAGEMENT DE RESSOURCES ... (0.00) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
66.39% 2017
2016
2017
Q1: 0.5%
Med: 24.11%
Q3: 59.39%
Excellent

In 2017, the financial autonomy of MANAGEMENT DE RESSOURCES ... (66.4%) 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
0.0 years 2017
2016
2017
Q1: -0.05 years
Med: 0.0 years
Q3: 1.45 years
Good

In 2017, the repayment capacity of MANAGEMENT DE RESSOURCES ... (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 283.62. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

283.625

Interest coverage (2017) ?
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
MANAGEMENT DE RESSOURCES ET CONSEIL

Sector positioning

Liquidity ratio
283.62 2017
2016
2017
Q1: 74.9
Med: 148.97
Q3: 293.53
Good

In 2017, the liquidity ratio of MANAGEMENT DE RESSOURCES ... (283.62) 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
0.0x 2017
2016
2017
Q1: 0.0x
Med: 0.0x
Q3: 2.14x
Average -48 pts over 2 years

In 2017, the interest coverage of MANAGEMENT DE RESSOURCES ... (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: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4 days. The company must finance 19 days of gap between collections and payments. Overall, WCR represents 21 days of revenue, i.e. 44 k€ to permanently finance.

Operating WCR (2017) ?
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

43 525 €

Customer credit (2017) ?
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

23 j

Supplier credit (2017) ?
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

4 j

Inventory turnover (2017) ?
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 (2017) ?
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

21 j

WCR and payment terms evolution
MANAGEMENT DE RESSOURCES ET CONSEIL

Positioning of MANAGEMENT DE RESSOURCES ET CONSEIL in its sector

Comparison with sector Autres activités liées au sport

Valuation estimate

Based on 161 transactions of similar company sales (all years), the value of MANAGEMENT DE RESSOURCES ET CONSEIL is estimated at 246 675 € (range 126 208€ - 397 430€). With an EBITDA of 34 718€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.62x (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.

Estimated enterprise value 2017
161 transactions
126k€ 246k€ 397k€
246 675 € Range: 126 208€ - 397 430€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
34 718 € × 4.7x
Estimation 162 921 €
90 072€ - 238 160€
Revenue Multiple 30%
758 939 € × 0.62x
Estimation 470 352 €
235 379€ - 757 126€
Net Income Multiple 20%
22 695 € × 5.3x
Estimation 120 546 €
52 794€ - 256 062€
How is this estimate calculated?

This estimate is based on the analysis of 161 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 liées au sport)

Compare MANAGEMENT DE RESSOURCES ET CONSEIL with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités liées au sport

Frequently asked questions about MANAGEMENT DE RESSOURCES ET CONSEIL

What is the revenue of MANAGEMENT DE RESSOURCES ET CONSEIL ?

The revenue of MANAGEMENT DE RESSOURCES ET CONSEIL in 2017 is 759 k€.

Is MANAGEMENT DE RESSOURCES ET CONSEIL profitable?

Yes, MANAGEMENT DE RESSOURCES ET CONSEIL generated a net profit of 23 k€ in 2017.

Where is the headquarters of MANAGEMENT DE RESSOURCES ET CONSEIL ?

The headquarters of MANAGEMENT DE RESSOURCES ET CONSEIL is located in BOULOGNE-BILLANCOURT (92100), in the department Hauts-de-Seine.

Where to find the tax return of MANAGEMENT DE RESSOURCES ET CONSEIL ?

The tax return of MANAGEMENT DE RESSOURCES ET 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 MANAGEMENT DE RESSOURCES ET CONSEIL operate?

MANAGEMENT DE RESSOURCES ET CONSEIL operates in the sector Autres activités liées au sport (NAF code 93.19Z). See the 'Sector positioning' section above to compare the company with its competitors.