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PERLINE MANUEL CONSULTING : revenue, balance sheet and financial ratios

PERLINE MANUEL CONSULTING is a French company founded 3 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in BARCELONNETTE (04400), this company of category PME shows in 2023 a revenue of 68 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 - PERLINE MANUEL CONSULTING (SIREN 951712371)
Indicator 2023
Revenue 68 120 €
Net income 60 819 €
EBITDA 60 818 €
Net margin 89.3%

Revenue and income statement

In 2023, PERLINE MANUEL CONSULTING achieves revenue of 68 k€. After deducting consumption (0 €), gross margin stands at 68 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 61 k€, representing 89.3% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 61 k€, i.e. 89.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

68 120 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

68 120 €

EBITDA (2023) ?
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

60 818 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

60 819 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

60 819 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

89.3%

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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 1%. 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 92%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 89.3% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.113%

Financial autonomy (2023) ?
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

91.625%

Cash flow / Revenue (2023) ?
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

89.282%

Repayment capacity (2023) ?
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

0.011

Solvency indicators evolution
PERLINE MANUEL CONSULTING

Sector positioning

Debt ratio
1.11 2023
2023
Q1: 0.0
Med: 4.57
Q3: 46.63
Good

In 2023, the debt ratio of PERLINE MANUEL CONSULTING (1.11) 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
91.62% 2023
2023
Q1: 4.34%
Med: 38.51%
Q3: 74.89%
Excellent

In 2023, the financial autonomy of PERLINE MANUEL CONSULTING (91.6%) 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
0.01 years 2023
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Average

In 2023, the repayment capacity of PERLINE MANUEL CONSULTING (0.01) 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 1359.26. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

1359.259

Interest coverage (2023) ?
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
PERLINE MANUEL CONSULTING

Sector positioning

Liquidity ratio
1359.26 2023
2023
Q1: 139.84
Med: 306.31
Q3: 899.92
Excellent

In 2023, the liquidity ratio of PERLINE MANUEL CONSULTING (1359.26) 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
0.0x 2023
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.24x
Average

In 2023, the interest coverage of PERLINE MANUEL 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: 68 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The gap of 68 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 55 days of revenue, i.e. 10 k€ to permanently finance.

Operating WCR (2023) ?
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

10 444 €

Customer credit (2023) ?
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

68 j

Supplier credit (2023) ?
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

0 j

Inventory turnover (2023) ?
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 (2023) ?
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

55 j

WCR and payment terms evolution
PERLINE MANUEL CONSULTING

Positioning of PERLINE MANUEL CONSULTING in its sector

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

Valuation estimate

Based on 66 transactions of similar company sales in 2023, the value of PERLINE MANUEL CONSULTING is estimated at 217 755 € (range 69 627€ - 414 777€). With an EBITDA of 60 818€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.63x (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 2023
66 tx
69k€ 217k€ 414k€
217 755 € Range: 69 627€ - 414 777€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
60 818 € × 4.0x
Estimation 240 767 €
44 632€ - 352 917€
Revenue Multiple 30%
68 120 € × 0.63x
Estimation 43 076 €
18 584€ - 67 510€
Net Income Multiple 20%
60 819 € × 6.9x
Estimation 422 247 €
208 681€ - 1 090 329€
How is this estimate calculated?

This estimate is based on the analysis of 66 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 PERLINE MANUEL 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 PERLINE MANUEL CONSULTING

What is the revenue of PERLINE MANUEL CONSULTING ?

The revenue of PERLINE MANUEL CONSULTING in 2023 is 68 k€.

Is PERLINE MANUEL CONSULTING profitable?

Yes, PERLINE MANUEL CONSULTING generated a net profit of 61 k€ in 2023.

Where is the headquarters of PERLINE MANUEL CONSULTING ?

The headquarters of PERLINE MANUEL CONSULTING is located in BARCELONNETTE (04400), in the department Alpes-de-Haute-Provence.

Where to find the tax return of PERLINE MANUEL CONSULTING ?

The tax return of PERLINE MANUEL 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 PERLINE MANUEL CONSULTING operate?

PERLINE MANUEL 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.