MICHEL SARRAN CONSEIL : revenue, balance sheet and financial ratios

MICHEL SARRAN CONSEIL is a French company founded 25 years ago, specialized in the sector Activités spécialisées, scientifiques et techniques diverses. Based in TOULOUSE (31000), this company of category PME shows in 2025 a revenue of 1.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - MICHEL SARRAN CONSEIL (SIREN 437896442)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 368 024 € 1 173 484 € 788 339 € 939 122 € 1 332 136 € 953 011 € 1 075 283 € 1 325 362 € 1 154 034 € 896 062 €
Net income 184 115 € -33 638 € 278 813 € -294 676 € -119 279 € 163 604 € 241 867 € 281 856 € 249 691 € 157 959 €
EBITDA 398 329 € 254 334 € -259 697 € -151 866 € 461 602 € 63 030 € 137 699 € 412 684 € 232 515 € 118 128 €
Net margin 13.5% -2.9% 35.4% -31.4% -9.0% 17.2% 22.5% 21.3% 21.6% 17.6%

Revenue and income statement

In 2025, MICHEL SARRAN CONSEIL achieves revenue of 1.4 M€. Revenue is growing positively over 10 years (CAGR: +4.8%). Vs 2024, growth of +17% (1.2 M€ -> 1.4 M€). After deducting consumption (2 k€), gross margin stands at 1.4 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 398 k€, representing 29.1% of revenue. Positive scissor effect: EBITDA margin improves by +7.4 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 184 k€, i.e. 13.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 368 024 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 366 208 €

EBITDA (2025) ?
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

398 329 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

241 570 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

184 115 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

29.1%

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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 17%. 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 54%. 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 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 27.6% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

17.312%

Financial autonomy (2025) ?
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

54.456%

Cash flow / Revenue (2025) ?
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

27.606%

Repayment capacity (2025) ?
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

0.514

Asset age ratio (2025) ?
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

39.6%

Solvency indicators evolution
MICHEL SARRAN CONSEIL

Sector positioning

Debt ratio
17.31 2025
2023
2024
2025
Q1: 0.0
Med: 5.56
Q3: 35.42
Average -15 pts over 3 years

In 2025, the debt ratio of MICHEL SARRAN CONSEIL (17.31) 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
54.46% 2025
2023
2024
2025
Q1: 10.79%
Med: 38.87%
Q3: 69.64%
Good

In 2025, the financial autonomy of MICHEL SARRAN CONSEIL (54.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.51 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 0.65 years
Average +45 pts over 3 years

In 2025, the repayment capacity of MICHEL SARRAN CONSEIL (0.51) 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 662.44. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2025) ?
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

662.44

Interest coverage (2025) ?
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

0.468

Liquidity indicators evolution
MICHEL SARRAN CONSEIL

Sector positioning

Liquidity ratio
662.44 2025
2023
2024
2025
Q1: 149.75
Med: 276.24
Q3: 581.63
Excellent +16 pts over 3 years

In 2025, the liquidity ratio of MICHEL SARRAN CONSEIL (662.44) 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
0.47x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 1.28x
Good +34 pts over 3 years

In 2025, the interest coverage of MICHEL SARRAN CONSEIL (0.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 60 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Overall, WCR represents 145 days of revenue, i.e. 551 k€ to permanently finance. Over 2016-2025, WCR increased by +53%, requiring additional financing.

Operating WCR (2025) ?
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

550 548 €

Customer credit (2025) ?
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

60 j

Supplier credit (2025) ?
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

64 j

Inventory turnover (2025) ?
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 (2025) ?
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

145 j

WCR and payment terms evolution
MICHEL SARRAN CONSEIL

Positioning of MICHEL SARRAN CONSEIL in its sector

Comparison with sector Activités spécialisées, scientifiques et techniques diverses

Valuation estimate

Based on 98 transactions of similar company sales (all years), the value of MICHEL SARRAN CONSEIL is estimated at 1 017 852 € (range 256 890€ - 1 684 144€). With an EBITDA of 398 329€, the sector multiple of 3.5x is applied. The price/revenue ratio is 0.36x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
98 tx
256k€ 1017k€ 1684k€
1 017 852 € Range: 256 890€ - 1 684 144€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
398 329 € × 3.5x
Estimation 1 379 909 €
343 842€ - 2 262 188€
Revenue Multiple 30%
1 368 024 € × 0.36x
Estimation 497 255 €
163 283€ - 841 383€
Net Income Multiple 20%
184 115 € × 4.9x
Estimation 893 611 €
179 922€ - 1 503 179€
How is this estimate calculated?

This estimate is based on the analysis of 98 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 spécialisées, scientifiques et techniques diverses)

Compare MICHEL SARRAN CONSEIL with other companies in the same sector:

Voir toutes les statistiques du secteur Activités spécialisées, scientifiques et techniques diverses

Frequently asked questions about MICHEL SARRAN CONSEIL

What is the revenue of MICHEL SARRAN CONSEIL ?

The revenue of MICHEL SARRAN CONSEIL in 2025 is 1.4 M€.

Is MICHEL SARRAN CONSEIL profitable?

Yes, MICHEL SARRAN CONSEIL generated a net profit of 184 k€ in 2025.

Where is the headquarters of MICHEL SARRAN CONSEIL ?

The headquarters of MICHEL SARRAN CONSEIL is located in TOULOUSE (31000), in the department Haute-Garonne.

Where to find the tax return of MICHEL SARRAN CONSEIL ?

The tax return of MICHEL SARRAN 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 MICHEL SARRAN CONSEIL operate?

MICHEL SARRAN CONSEIL operates in the sector Activités spécialisées, scientifiques et techniques diverses (NAF code 74.90B). See the 'Sector positioning' section above to compare the company with its competitors.