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MODUL (MACHINE OUTIL DIRECT USINES LYON) : revenue, balance sheet and financial ratios

MODUL (MACHINE OUTIL DIRECT USINES LYON) is a French company founded 13 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in LYON (69009), this company of category PME shows in 2017 a revenue of 57 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 - MODUL (MACHINE OUTIL DIRECT USINES LYON) (SIREN 792824732)
Indicator 2017 2016
Revenue 56 578 € N/C
Net income 974 € 7 188 €
EBITDA 1 830 € N/C
Net margin 1.7% N/C

Revenue and income statement

In 2017, MODUL (MACHINE OUTIL DIRECT USINES LYON) achieves revenue of 57 k€. After deducting consumption (0 €), gross margin stands at 57 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 2 k€, representing 3.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 974 €, i.e. 1.7% 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

56 578 €

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

56 578 €

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

1 830 €

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

1 830 €

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

974 €

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

3.2%

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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 185%. 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 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 28.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.7% 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

185.349%

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

26.089%

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

1.722%

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

28.769

Solvency indicators evolution
MODUL (MACHINE OUTIL DIRECT USINES LYON)

Sector positioning

Debt ratio
185.35 2017
2016
2017
Q1: 0.0
Med: 3.88
Q3: 40.19
Average +49 pts over 2 years

In 2017, the debt ratio of MODUL (MACHINE OUTIL DIRE... (185.35) 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
26.09% 2017
2016
2017
Q1: 5.55%
Med: 38.43%
Q3: 72.14%
Average

In 2017, the financial autonomy of MODUL (MACHINE OUTIL DIRE... (26.1%) 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
28.77 years 2017
2017
Q1: 0.0 years
Med: 0.0 years
Q3: 0.57 years
Average

In 2017, the repayment capacity of MODUL (MACHINE OUTIL DIRE... (28.77) 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 386.97. 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

386.974

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
MODUL (MACHINE OUTIL DIRECT USINES LYON)

Sector positioning

Liquidity ratio
386.97 2017
2016
2017
Q1: 133.72
Med: 257.04
Q3: 604.45
Good

In 2017, the liquidity ratio of MODUL (MACHINE OUTIL DIRE... (386.97) 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
2017
Q1: 0.0x
Med: 0.0x
Q3: 0.26x
Average

In 2017, the interest coverage of MODUL (MACHINE OUTIL DIRE... (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: 45 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Overall, WCR represents 89 days of revenue, i.e. 14 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

13 988 €

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

45 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

63 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

89 j

WCR and payment terms evolution
MODUL (MACHINE OUTIL DIRECT USINES LYON)

Positioning of MODUL (MACHINE OUTIL DIRECT USINES LYON) 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 MODUL (MACHINE OUTIL DIRECT USINES LYON) is estimated at 14 195 € (range 5 629€ - 23 450€). With an EBITDA of 1 830€, the sector multiple of 5.1x is applied. 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
5k€ 14k€ 23k€
14 195 € Range: 5 629€ - 23 450€
NAF 5 année 2017

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 830 € × 5.1x
Estimation 9 303 €
4 711€ - 13 833€
Revenue Multiple 30%
56 578 € × 0.50x
Estimation 28 565 €
9 880€ - 48 180€
Net Income Multiple 20%
974 € × 5.0x
Estimation 4 874 €
1 551€ - 10 403€

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 MODUL (MACHINE OUTIL DIRECT USINES LYON) 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 MODUL (MACHINE OUTIL DIRECT USINES LYON)

What is the revenue of MODUL (MACHINE OUTIL DIRECT USINES LYON) ?

The revenue of MODUL (MACHINE OUTIL DIRECT USINES LYON) in 2017 is 57 k€.

Is MODUL (MACHINE OUTIL DIRECT USINES LYON) profitable?

Yes, MODUL (MACHINE OUTIL DIRECT USINES LYON) generated a net profit of 974€ in 2017.

Where is the headquarters of MODUL (MACHINE OUTIL DIRECT USINES LYON) ?

The headquarters of MODUL (MACHINE OUTIL DIRECT USINES LYON) is located in LYON (69009), in the department Rhone.

Where to find the tax return of MODUL (MACHINE OUTIL DIRECT USINES LYON) ?

The tax return of MODUL (MACHINE OUTIL DIRECT USINES LYON) 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 MODUL (MACHINE OUTIL DIRECT USINES LYON) operate?

MODUL (MACHINE OUTIL DIRECT USINES LYON) 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.