M.C.S DEVELOPPEMENT : revenue, balance sheet and financial ratios

M.C.S DEVELOPPEMENT is a French company founded 15 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in DECINES-CHARPIEU (69150), this company of category PME shows in 2017 a revenue of 71 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - M.C.S DEVELOPPEMENT (SIREN 523499606)
Indicator 2017 2016
Revenue 70 797 € 170 844 €
Net income 868 € 4 284 €
EBITDA -3 203 € 7 906 €
Net margin 1.2% 2.5%

Revenue and income statement

In 2017, M.C.S DEVELOPPEMENT achieves revenue of 71 k€. Significant drop of -59% vs 2016. After deducting consumption (9 k€), gross margin stands at 62 k€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -3 k€, representing -4.5% of revenue. Warning negative scissor effect: despite revenue change (-59%), EBITDA varies by -141%, reducing margin by 9.2 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 868 €, i.e. 1.2% 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

70 797 €

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

62 048 €

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

-3 203 €

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

-8 903 €

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

868 €

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

-4.5%

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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 421%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

421.173%

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

12.07%

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

-6.257%

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

-12.315

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

59.1%

Solvency indicators evolution
M.C.S DEVELOPPEMENT

Sector positioning

Debt ratio
421.17 2017
2016
2017
Q1: 0.0
Med: 3.88
Q3: 40.19
Average

In 2017, the debt ratio of M.C.S DEVELOPPEMENT (421.17) 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
12.07% 2017
2016
2017
Q1: 5.55%
Med: 38.43%
Q3: 72.14%
Average

In 2017, the financial autonomy of M.C.S DEVELOPPEMENT (12.1%) 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
-12.31 years 2017
2016
2017
Q1: 0.0 years
Med: 0.0 years
Q3: 0.57 years
Excellent -50 pts over 2 years

In 2017, the repayment capacity of M.C.S DEVELOPPEMENT (-12.31) 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 183.00. 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

183.003

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

-32.844

Liquidity indicators evolution
M.C.S DEVELOPPEMENT

Sector positioning

Liquidity ratio
183.0 2017
2016
2017
Q1: 133.72
Med: 257.04
Q3: 604.45
Average +10 pts over 2 years

In 2017, the liquidity ratio of M.C.S DEVELOPPEMENT (183.00) 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
-32.84x 2017
2016
2017
Q1: 0.0x
Med: 0.0x
Q3: 0.26x
Average -50 pts over 2 years

In 2017, the interest coverage of M.C.S DEVELOPPEMENT (-32.8x) 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: 160 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 99 days. The gap of 61 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 211 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 314 days of revenue, i.e. 62 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

61 731 €

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

160 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

99 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

211 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

314 j

WCR and payment terms evolution
M.C.S DEVELOPPEMENT

Positioning of M.C.S DEVELOPPEMENT in its sector

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

Valuation estimate

Based on 63 transactions of similar company sales in 2017, the value of M.C.S DEVELOPPEMENT is estimated at 23 183 € (range 7 971€ - 39 881€). The price/revenue ratio is 0.50x (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 2017
63 tx
7k€ 23k€ 39k€
23 183 € Range: 7 971€ - 39 881€
NAF 5 année 2017

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
70 797 € × 0.50x
Estimation 35 744 €
12 364€ - 60 288€
Net Income Multiple 20%
868 € × 5.0x
Estimation 4 344 €
1 383€ - 9 271€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 63 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 M.C.S DEVELOPPEMENT 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 M.C.S DEVELOPPEMENT

What is the revenue of M.C.S DEVELOPPEMENT ?

The revenue of M.C.S DEVELOPPEMENT in 2017 is 71 k€.

Is M.C.S DEVELOPPEMENT profitable?

Yes, M.C.S DEVELOPPEMENT generated a net profit of 868€ in 2017.

Where is the headquarters of M.C.S DEVELOPPEMENT ?

The headquarters of M.C.S DEVELOPPEMENT is located in DECINES-CHARPIEU (69150), in the department Rhone.

Where to find the tax return of M.C.S DEVELOPPEMENT ?

The tax return of M.C.S DEVELOPPEMENT 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 M.C.S DEVELOPPEMENT operate?

M.C.S DEVELOPPEMENT 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.