QLC DEVELOPPEMENT : revenue, balance sheet and financial ratios

QLC DEVELOPPEMENT is a French company founded 13 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in MALISSARD (26120), this company of category PME shows in 2024 a revenue of 630 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - QLC DEVELOPPEMENT (SIREN 790165229)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 630 000 € 630 000 € 630 000 € 612 000 € 576 000 € 612 000 € 500 815 € 416 168 € 10 542 287 €
Net income 749 310 € 498 400 € 60 943 € 41 001 € 2 312 € 289 112 € 196 060 € -32 937 € 168 742 €
EBITDA 31 021 € 39 182 € 44 003 € 57 016 € 16 403 € 57 055 € -47 635 € -68 335 € 218 646 €
Net margin 118.9% 79.1% 9.7% 6.7% 0.4% 47.2% 39.1% -7.9% 1.6%

Revenue and income statement

In 2024, QLC DEVELOPPEMENT achieves revenue of 630 k€. Revenue is declining over the period 2016-2024 (CAGR: -29.7%). Slight decline of 0% vs 2023. After deducting consumption (0 €), gross margin stands at 630 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 31 k€, representing 4.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 749 k€, i.e. 118.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

630 000 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

630 000 €

EBITDA (2024) ?
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

31 021 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

30 536 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

749 310 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.9%

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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 566%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 119.0% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

566.097%

Financial autonomy (2024) ?
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

14.186%

Cash flow / Revenue (2024) ?
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

119.014%

Repayment capacity (2024) ?
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

5.943

Asset age ratio (2024) ?
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

57.3%

Solvency indicators evolution
QLC DEVELOPPEMENT

Sector positioning

Debt ratio
566.1 2024
2022
2023
2024
Q1: 0.0
Med: 3.98
Q3: 41.81
Average

In 2024, the debt ratio of QLC DEVELOPPEMENT (566.10) 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
14.19% 2024
2022
2023
2024
Q1: 4.2%
Med: 38.87%
Q3: 76.44%
Average

In 2024, the financial autonomy of QLC DEVELOPPEMENT (14.2%) 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
5.94 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Average

In 2024, the repayment capacity of QLC DEVELOPPEMENT (5.94) 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 95.27. 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 251.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

95.273

Interest coverage (2024) ?
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

251.004

Liquidity indicators evolution
QLC DEVELOPPEMENT

Sector positioning

Liquidity ratio
95.27 2024
2022
2023
2024
Q1: 138.87
Med: 313.12
Q3: 966.61
Average -50 pts over 3 years

In 2024, the liquidity ratio of QLC DEVELOPPEMENT (95.27) 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
251.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.26x
Excellent

In 2024, the interest coverage of QLC DEVELOPPEMENT (251.0x) 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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. Excellent situation: suppliers finance 40 days of the operating cycle (retail model). WCR is negative (-141 days): operations structurally generate cash. Notable WCR improvement over the period (-119%), freeing up cash.

Operating WCR (2024) ?
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

-246 910 €

Customer credit (2024) ?
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

13 j

Supplier credit (2024) ?
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

53 j

Inventory turnover (2024) ?
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 (2024) ?
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

-141 j

WCR and payment terms evolution
QLC DEVELOPPEMENT

Positioning of QLC DEVELOPPEMENT in its sector

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

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of QLC DEVELOPPEMENT is estimated at 1 228 451 € (range 477 482€ - 2 841 532€). With an EBITDA of 31 021€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.66x (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 2024
69 tx
477k€ 1228k€ 2841k€
1 228 451 € Range: 477 482€ - 2 841 532€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
31 021 € × 4.3x
Estimation 132 098 €
26 263€ - 211 492€
Revenue Multiple 30%
630 000 € × 0.66x
Estimation 415 107 €
241 580€ - 459 008€
Net Income Multiple 20%
749 310 € × 6.9x
Estimation 5 189 352 €
1 959 386€ - 12 990 418€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 QLC DEVELOPPEMENT 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 QLC DEVELOPPEMENT

What is the revenue of QLC DEVELOPPEMENT ?

The revenue of QLC DEVELOPPEMENT in 2024 is 630 k€.

Is QLC DEVELOPPEMENT profitable?

Yes, QLC DEVELOPPEMENT generated a net profit of 749 k€ in 2024.

Where is the headquarters of QLC DEVELOPPEMENT ?

The headquarters of QLC DEVELOPPEMENT is located in MALISSARD (26120), in the department Drome.

Where to find the tax return of QLC DEVELOPPEMENT ?

The tax return of QLC DEVELOPPEMENT 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 QLC DEVELOPPEMENT operate?

QLC DEVELOPPEMENT 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.