MPA MANAGEMENT PARTICIPATION ACTION : revenue, balance sheet and financial ratios

MPA MANAGEMENT PARTICIPATION ACTION is a French company founded 14 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in NANTERRE (92000), this company of category PME shows in 2021 a revenue of 130 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 - MPA MANAGEMENT PARTICIPATION ACTION (SIREN 533287827)
Indicator 2021 2020 2019 2018
Revenue 130 430 € 44 000 € 10 000 € 60 000 €
Net income 51 602 € 116 € -1 851 € 4 451 €
EBITDA 59 025 € 9 765 € -75 972 € -6 222 €
Net margin 39.6% 0.3% -18.5% 7.4%

Revenue and income statement

In 2021, MPA MANAGEMENT PARTICIPATION ACTION achieves revenue of 130 k€. Over the period 2018-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +29.5%. Vs 2020, growth of +196% (44 k€ -> 130 k€). After deducting consumption (0 €), gross margin stands at 130 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 59 k€, representing 45.3% of revenue. Positive scissor effect: EBITDA margin improves by +23.1 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 52 k€, i.e. 39.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

130 430 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

130 430 €

EBITDA (2021) ?
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

59 025 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

54 046 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

51 602 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

45.3%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 43.4% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

16.518%

Financial autonomy (2021) ?
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

11.137%

Cash flow / Revenue (2021) ?
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

43.38%

Repayment capacity (2021) ?
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

0.447

Solvency indicators evolution
MPA MANAGEMENT PARTICIPATION ACTION

Sector positioning

Debt ratio
16.52 2021
2019
2020
2021
Q1: 0.0
Med: 5.69
Q3: 57.88
Average -14 pts over 3 years

In 2021, the debt ratio of MPA MANAGEMENT PARTICIPAT... (16.52) 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
11.14% 2021
2019
2020
2021
Q1: 6.7%
Med: 39.89%
Q3: 74.08%
Average -9 pts over 3 years

In 2021, the financial autonomy of MPA MANAGEMENT PARTICIPAT... (11.1%) 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
0.45 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Average -14 pts over 3 years

In 2021, the repayment capacity of MPA MANAGEMENT PARTICIPAT... (0.45) 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 101.92. 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 1.8x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2021) ?
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

101.922

Interest coverage (2021) ?
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

1.791

Liquidity indicators evolution
MPA MANAGEMENT PARTICIPATION ACTION

Sector positioning

Liquidity ratio
101.92 2021
2019
2020
2021
Q1: 138.87
Med: 286.2
Q3: 706.68
Average

In 2021, the liquidity ratio of MPA MANAGEMENT PARTICIPAT... (101.92) 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
1.79x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 0.2x
Excellent +50 pts over 3 years

In 2021, the interest coverage of MPA MANAGEMENT PARTICIPAT... (1.8x) 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: 147 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 70 days. The gap of 77 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 1 days of revenue, i.e. 330 € to permanently finance. Over 2018-2021, WCR increased by +100%, requiring additional financing.

Operating WCR (2021) ?
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

330 €

Customer credit (2021) ?
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

147 j

Supplier credit (2021) ?
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

70 j

Inventory turnover (2021) ?
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 (2021) ?
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

1 j

WCR and payment terms evolution
MPA MANAGEMENT PARTICIPATION ACTION

Positioning of MPA MANAGEMENT PARTICIPATION ACTION in its sector

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

Valuation estimate

Based on 61 transactions of similar company sales in 2021, the value of MPA MANAGEMENT PARTICIPATION ACTION is estimated at 136 817 € (range 74 126€ - 302 509€). With an EBITDA of 59 025€, the sector multiple of 3.1x is applied. The price/revenue ratio is 0.54x (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 2021
61 tx
74k€ 136k€ 302k€
136 817 € Range: 74 126€ - 302 509€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
59 025 € × 3.1x
Estimation 180 640 €
101 486€ - 425 646€
Revenue Multiple 30%
130 430 € × 0.54x
Estimation 70 557 €
28 725€ - 110 359€
Net Income Multiple 20%
51 602 € × 2.5x
Estimation 126 652 €
73 832€ - 282 893€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 MPA MANAGEMENT PARTICIPATION ACTION 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 MPA MANAGEMENT PARTICIPATION ACTION

What is the revenue of MPA MANAGEMENT PARTICIPATION ACTION ?

The revenue of MPA MANAGEMENT PARTICIPATION ACTION in 2021 is 130 k€.

Is MPA MANAGEMENT PARTICIPATION ACTION profitable?

Yes, MPA MANAGEMENT PARTICIPATION ACTION generated a net profit of 52 k€ in 2021.

Where is the headquarters of MPA MANAGEMENT PARTICIPATION ACTION ?

The headquarters of MPA MANAGEMENT PARTICIPATION ACTION is located in NANTERRE (92000), in the department Hauts-de-Seine.

Where to find the tax return of MPA MANAGEMENT PARTICIPATION ACTION ?

The tax return of MPA MANAGEMENT PARTICIPATION ACTION 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 MPA MANAGEMENT PARTICIPATION ACTION operate?

MPA MANAGEMENT PARTICIPATION ACTION 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.