PHYTOCONTROL AUDIT CONSEIL FORMATION : revenue, balance sheet and financial ratios

PHYTOCONTROL AUDIT CONSEIL FORMATION is a French company founded 10 years ago, specialized in the sector Autres enseignements. Based in NIMES (30000), this company of category ETI shows in 2019 a revenue of 201 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - PHYTOCONTROL AUDIT CONSEIL FORMATION (SIREN 818406035)
Indicator 2019 2018
Revenue 201 411 € 123 202 €
Net income -10 763 € -23 989 €
EBITDA 37 157 € -23 878 €
Net margin -5.3% -19.5%

Revenue and income statement

In 2019, PHYTOCONTROL AUDIT CONSEIL FORMATION achieves revenue of 201 k€. Vs 2018, growth of +63% (123 k€ -> 201 k€). After deducting consumption (182 €), gross margin stands at 201 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 37 k€, representing 18.4% of revenue. Positive scissor effect: EBITDA margin improves by +37.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -11 k€ (-5.3% of revenue), which will impact equity.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

201 411 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

201 229 €

EBITDA (2019) ?
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

37 157 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-10 986 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-10 763 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

18.4%

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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 0%. 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 63%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 0.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2019) ?
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

63.491%

Cash flow / Revenue (2019) ?
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

0.242%

Repayment capacity (2019) ?
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

0.0

Asset age ratio (2019) ?
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

22.6%

Solvency indicators evolution
PHYTOCONTROL AUDIT CONSEIL FORMATION

Sector positioning

Debt ratio
0.0 2019
2018
2019
Q1: 0.0
Med: 3.44
Q3: 56.48
Excellent

In 2019, the debt ratio of PHYTOCONTROL AUDIT CONSEI... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
63.49% 2019
2018
2019
Q1: 0.79%
Med: 23.05%
Q3: 55.86%
Excellent

In 2019, the financial autonomy of PHYTOCONTROL AUDIT CONSEI... (63.5%) 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
0.0 years 2019
2018
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 0.55 years
Excellent

In 2019, the repayment capacity of PHYTOCONTROL AUDIT CONSEI... (0.00) 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 266.30. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

266.296

Interest coverage (2019) ?
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
PHYTOCONTROL AUDIT CONSEIL FORMATION

Sector positioning

Liquidity ratio
266.3 2019
2018
2019
Q1: 101.9
Med: 186.78
Q3: 367.37
Good -10 pts over 2 years

In 2019, the liquidity ratio of PHYTOCONTROL AUDIT CONSEI... (266.30) 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 2019
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 0.36x
Average

In 2019, the interest coverage of PHYTOCONTROL AUDIT CONSEI... (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: 119 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 100 days. The company must finance 19 days of gap between collections and payments. Overall, WCR represents 248 days of revenue, i.e. 139 k€ to permanently finance.

Operating WCR (2019) ?
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

138 649 €

Customer credit (2019) ?
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

119 j

Supplier credit (2019) ?
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

100 j

Inventory turnover (2019) ?
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 (2019) ?
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

248 j

WCR and payment terms evolution
PHYTOCONTROL AUDIT CONSEIL FORMATION

Positioning of PHYTOCONTROL AUDIT CONSEIL FORMATION in its sector

Comparison with sector Autres enseignements

Valuation estimate

Based on 134 transactions of similar company sales (all years), the value of PHYTOCONTROL AUDIT CONSEIL FORMATION is estimated at 77 348 € (range 27 253€ - 183 741€). With an EBITDA of 37 157€, the sector multiple of 2.2x 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.

Estimated enterprise value 2019
134 transactions
27k€ 77k€ 183k€
77 348 € Range: 27 253€ - 183 741€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
37 157 € × 2.2x
Estimation 80 563 €
29 193€ - 209 532€
Revenue Multiple 30%
201 411 € × 0.36x
Estimation 71 992 €
24 019€ - 140 758€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 134 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 (Autres enseignements)

Compare PHYTOCONTROL AUDIT CONSEIL FORMATION with other companies in the same sector:

Voir toutes les statistiques du secteur Autres enseignements

Frequently asked questions about PHYTOCONTROL AUDIT CONSEIL FORMATION

What is the revenue of PHYTOCONTROL AUDIT CONSEIL FORMATION ?

The revenue of PHYTOCONTROL AUDIT CONSEIL FORMATION in 2019 is 201 k€.

Is PHYTOCONTROL AUDIT CONSEIL FORMATION profitable?

PHYTOCONTROL AUDIT CONSEIL FORMATION recorded a net loss in 2019.

Where is the headquarters of PHYTOCONTROL AUDIT CONSEIL FORMATION ?

The headquarters of PHYTOCONTROL AUDIT CONSEIL FORMATION is located in NIMES (30000), in the department Gard.

Where to find the tax return of PHYTOCONTROL AUDIT CONSEIL FORMATION ?

The tax return of PHYTOCONTROL AUDIT CONSEIL FORMATION 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 PHYTOCONTROL AUDIT CONSEIL FORMATION operate?

PHYTOCONTROL AUDIT CONSEIL FORMATION operates in the sector Autres enseignements (NAF code 85.59B). See the 'Sector positioning' section above to compare the company with its competitors.