NON FOOD PGC CONSULTING : revenue, balance sheet and financial ratios

NON FOOD PGC CONSULTING is a French company founded 20 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in MARSEILLE (13007), this company of category PME shows in 2022 a revenue of 92 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - NON FOOD PGC CONSULTING (SIREN 487866733)
Indicator 2022 2021 2019 2018 2017 2016
Revenue 91 577 € 115 374 € 169 729 € 143 278 € 153 602 € 161 988 €
Net income -9 895 € -2 433 € 23 568 € 3 196 € 25 976 € 25 658 €
EBITDA -11 668 € -2 434 € 29 675 € 4 480 € 13 960 € 30 615 €
Net margin -10.8% -2.1% 13.9% 2.2% 16.9% 15.8%

Revenue and income statement

In 2022, NON FOOD PGC CONSULTING achieves revenue of 92 k€. Revenue is declining over the period 2016-2022 (CAGR: -9.1%). Significant drop of -21% vs 2021. After deducting consumption (0 €), gross margin stands at 92 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 -12 k€, representing -12.7% of revenue. Warning negative scissor effect: despite revenue change (-21%), EBITDA varies by -379%, reducing margin by 10.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -10 k€ (-10.8% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

91 577 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

91 577 €

EBITDA (2022) ?
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

-11 668 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-11 161 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-9 895 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-12.7%

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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 2%. 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 85%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.467%

Financial autonomy (2022) ?
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

85.421%

Cash flow / Revenue (2022) ?
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

-11.353%

Repayment capacity (2022) ?
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

-0.41

Solvency indicators evolution
NON FOOD PGC CONSULTING

Sector positioning

Debt ratio
2.47 2022
2019
2021
2022
Q1: 0.0
Med: 5.45
Q3: 55.91
Good

In 2022, the debt ratio of NON FOOD PGC CONSULTING (2.47) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
85.42% 2022
2019
2021
2022
Q1: 6.66%
Med: 40.67%
Q3: 75.55%
Excellent

In 2022, the financial autonomy of NON FOOD PGC CONSULTING (85.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-0.41 years 2022
2019
2021
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.02 years
Excellent -29 pts over 3 years

In 2022, the repayment capacity of NON FOOD PGC CONSULTING (-0.41) 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 589.92. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

589.917

Interest coverage (2022) ?
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
NON FOOD PGC CONSULTING

Sector positioning

Liquidity ratio
589.92 2022
2019
2021
2022
Q1: 135.76
Med: 283.99
Q3: 749.97
Good

In 2022, the liquidity ratio of NON FOOD PGC CONSULTING (589.92) 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 2022
2019
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.31x
Average

In 2022, the interest coverage of NON FOOD PGC CONSULTING (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: 88 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 145 days. Excellent situation: suppliers finance 57 days of the operating cycle (retail model). Overall, WCR represents 71 days of revenue, i.e. 18 k€ to permanently finance. Notable WCR improvement over the period (-61%), freeing up cash.

Operating WCR (2022) ?
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

18 104 €

Customer credit (2022) ?
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

88 j

Supplier credit (2022) ?
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

145 j

Inventory turnover (2022) ?
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 (2022) ?
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

71 j

WCR and payment terms evolution
NON FOOD PGC CONSULTING

Positioning of NON FOOD PGC CONSULTING in its sector

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

Valuation estimate

Based on 88 transactions of similar company sales in 2022, the value of NON FOOD PGC CONSULTING is estimated at 30 071 € (range 17 159€ - 67 277€). The price/revenue ratio is 0.33x (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 2022
88 tx
17k€ 30k€ 67k€
30 071 € Range: 17 159€ - 67 277€
NAF 5 année 2022

Valuation method used

Revenue Multiple
91 577 € × 0.33x = 30 072 €
Range: 17 159€ - 67 277€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 88 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 NON FOOD PGC CONSULTING 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 NON FOOD PGC CONSULTING

What is the revenue of NON FOOD PGC CONSULTING ?

The revenue of NON FOOD PGC CONSULTING in 2022 is 92 k€.

Is NON FOOD PGC CONSULTING profitable?

NON FOOD PGC CONSULTING recorded a net loss in 2022.

Where is the headquarters of NON FOOD PGC CONSULTING ?

The headquarters of NON FOOD PGC CONSULTING is located in MARSEILLE (13007), in the department Bouches-du-Rhone.

Where to find the tax return of NON FOOD PGC CONSULTING ?

The tax return of NON FOOD PGC CONSULTING 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 NON FOOD PGC CONSULTING operate?

NON FOOD PGC CONSULTING 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.