MARIO VARVOGLIS ET ASSOCIES : revenue, balance sheet and financial ratios

MARIO VARVOGLIS ET ASSOCIES is a French company founded 14 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in FONTAINE-LE-PORT (77590), this company of category PME shows in 2016 a revenue of 134 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - MARIO VARVOGLIS ET ASSOCIES (SIREN 537898314)
Indicator 2016 2015
Revenue 134 438 € 114 590 €
Net income 22 370 € 2 047 €
EBITDA 27 210 € 2 715 €
Net margin 16.6% 1.8%

Revenue and income statement

In 2016, MARIO VARVOGLIS ET ASSOCIES achieves revenue of 134 k€. Vs 2015, growth of +17% (115 k€ -> 134 k€). After deducting consumption (0 €), gross margin stands at 134 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 27 k€, representing 20.2% of revenue. Positive scissor effect: EBITDA margin improves by +17.9 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 22 k€, i.e. 16.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

134 438 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

134 438 €

EBITDA (2016) ?
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

27 210 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

26 848 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

22 370 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

20.2%

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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 30%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 16.9% 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 (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

29.506%

Financial autonomy (2016) ?
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

18.518%

Cash flow / Revenue (2016) ?
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

16.909%

Repayment capacity (2016) ?
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 (2016) ?
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

42.9%

Solvency indicators evolution
MARIO VARVOGLIS ET ASSOCIES

Sector positioning

Debt ratio
29.51 2016
2015
2016
Q1: 0.0
Med: 3.31
Q3: 39.32
Average +43 pts over 2 years

In 2016, the debt ratio of MARIO VARVOGLIS ET ASSOCIES (29.51) 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
18.52% 2016
2015
2016
Q1: 4.52%
Med: 37.2%
Q3: 70.57%
Average +11 pts over 2 years

In 2016, the financial autonomy of MARIO VARVOGLIS ET ASSOCIES (18.5%) 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
0.0 years 2016
2015
2016
Q1: 0.0 years
Med: 0.0 years
Q3: 0.51 years
Excellent

In 2016, the repayment capacity of MARIO VARVOGLIS ET ASSOCIES (0.00) 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 262.39. 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 2.0x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2016) ?
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

262.386

Interest coverage (2016) ?
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

1.955

Liquidity indicators evolution
MARIO VARVOGLIS ET ASSOCIES

Sector positioning

Liquidity ratio
262.39 2016
2015
2016
Q1: 132.67
Med: 253.04
Q3: 611.89
Good

In 2016, the liquidity ratio of MARIO VARVOGLIS ET ASSOCIES (262.39) 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
1.96x 2016
2015
2016
Q1: 0.0x
Med: 0.0x
Q3: 0.3x
Excellent +50 pts over 2 years

In 2016, the interest coverage of MARIO VARVOGLIS ET ASSOCIES (2.0x) 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: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. Favorable situation: supplier credit is longer than customer credit by 6 days. WCR is negative (-22 days): operations structurally generate cash.

Operating WCR (2016) ?
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

-8 195 €

Customer credit (2016) ?
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

35 j

Supplier credit (2016) ?
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

41 j

Inventory turnover (2016) ?
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 (2016) ?
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

-22 j

WCR and payment terms evolution
MARIO VARVOGLIS ET ASSOCIES

Positioning of MARIO VARVOGLIS ET ASSOCIES in its sector

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

Valuation estimate

Based on 580 transactions of similar company sales (all years), the value of MARIO VARVOGLIS ET ASSOCIES is estimated at 96 732 € (range 39 870€ - 186 353€). With an EBITDA of 27 210€, the sector multiple of 4.1x is applied. The price/revenue ratio is 0.45x (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 2016
580 transactions
39k€ 96k€ 186k€
96 732 € Range: 39 870€ - 186 353€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
27 210 € × 4.1x
Estimation 111 791 €
46 455€ - 205 675€
Revenue Multiple 30%
134 438 € × 0.45x
Estimation 60 530 €
27 966€ - 102 806€
Net Income Multiple 20%
22 370 € × 5.1x
Estimation 113 391 €
41 264€ - 263 372€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 580 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 MARIO VARVOGLIS ET ASSOCIES 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 MARIO VARVOGLIS ET ASSOCIES

What is the revenue of MARIO VARVOGLIS ET ASSOCIES ?

The revenue of MARIO VARVOGLIS ET ASSOCIES in 2016 is 134 k€.

Is MARIO VARVOGLIS ET ASSOCIES profitable?

Yes, MARIO VARVOGLIS ET ASSOCIES generated a net profit of 22 k€ in 2016.

Where is the headquarters of MARIO VARVOGLIS ET ASSOCIES ?

The headquarters of MARIO VARVOGLIS ET ASSOCIES is located in FONTAINE-LE-PORT (77590), in the department Seine-et-Marne.

Where to find the tax return of MARIO VARVOGLIS ET ASSOCIES ?

The tax return of MARIO VARVOGLIS ET ASSOCIES 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 MARIO VARVOGLIS ET ASSOCIES operate?

MARIO VARVOGLIS ET ASSOCIES 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.