QUESTIONS DE BON SENS : revenue, balance sheet and financial ratios

QUESTIONS DE BON SENS is a French company founded 28 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in LA TOUR-DU-PIN (38110), this company of category PME shows in 2024 a revenue of 326 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 - QUESTIONS DE BON SENS (SIREN 418475364)
Indicator 2024 2023 2022 2020 2019 2018 2017 2016
Revenue 325 738 € 318 917 € 268 847 € 192 434 € 259 575 € 222 199 € 237 922 € 229 058 €
Net income 102 968 € 93 195 € 79 133 € 51 786 € 32 216 € 30 761 € 37 917 € 32 305 €
EBITDA 129 492 € 119 695 € 100 330 € 65 552 € 41 740 € 38 961 € 46 865 € 39 020 €
Net margin 31.6% 29.2% 29.4% 26.9% 12.4% 13.8% 15.9% 14.1%

Revenue and income statement

In 2024, QUESTIONS DE BON SENS achieves revenue of 326 k€. Revenue is growing positively over 8 years (CAGR: +4.5%). Vs 2023: +2%. After deducting consumption (0 €), gross margin stands at 326 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 129 k€, representing 39.8% of revenue. Positive scissor effect: EBITDA margin improves by +2.2 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 103 k€, i.e. 31.6% 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

325 738 €

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

325 738 €

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

129 492 €

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

129 368 €

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

102 968 €

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

39.8%

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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 89%. 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 32.1% 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

0.36%

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

89.433%

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

32.082%

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

0.022

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

9.7%

Solvency indicators evolution
QUESTIONS DE BON SENS

Sector positioning

Debt ratio
0.36 2024
2022
2023
2024
Q1: 0.0
Med: 4.0
Q3: 41.75
Good

In 2024, the debt ratio of QUESTIONS DE BON SENS (0.36) 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
89.43% 2024
2022
2023
2024
Q1: 4.27%
Med: 38.89%
Q3: 76.46%
Excellent

In 2024, the financial autonomy of QUESTIONS DE BON SENS (89.4%) 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
0.02 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Average

In 2024, the repayment capacity of QUESTIONS DE BON SENS (0.02) 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 971.95. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

971.948

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

0.0

Liquidity indicators evolution
QUESTIONS DE BON SENS

Sector positioning

Liquidity ratio
971.95 2024
2022
2023
2024
Q1: 138.89
Med: 313.79
Q3: 966.61
Excellent +7 pts over 3 years

In 2024, the liquidity ratio of QUESTIONS DE BON SENS (971.95) 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 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.27x
Average

In 2024, the interest coverage of QUESTIONS DE BON SENS (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: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 108 days. Excellent situation: suppliers finance 79 days of the operating cycle (retail model). Overall, WCR represents 11 days of revenue, i.e. 10 k€ to permanently finance. Over 2016-2024, WCR increased by +133%, requiring additional financing.

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

9 909 €

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

29 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

108 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

11 j

WCR and payment terms evolution
QUESTIONS DE BON SENS

Positioning of QUESTIONS DE BON SENS 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 QUESTIONS DE BON SENS is estimated at 482 720 € (range 146 137€ - 869 638€). With an EBITDA of 129 492€, 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
146k€ 482k€ 869k€
482 720 € Range: 146 137€ - 869 638€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
129 492 € × 4.3x
Estimation 551 421 €
109 630€ - 882 839€
Revenue Multiple 30%
325 738 € × 0.66x
Estimation 214 629 €
124 908€ - 237 328€
Net Income Multiple 20%
102 968 € × 6.9x
Estimation 713 106 €
269 253€ - 1 785 105€

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 QUESTIONS DE BON SENS 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 QUESTIONS DE BON SENS

What is the revenue of QUESTIONS DE BON SENS ?

The revenue of QUESTIONS DE BON SENS in 2024 is 326 k€.

Is QUESTIONS DE BON SENS profitable?

Yes, QUESTIONS DE BON SENS generated a net profit of 103 k€ in 2024.

Where is the headquarters of QUESTIONS DE BON SENS ?

The headquarters of QUESTIONS DE BON SENS is located in LA TOUR-DU-PIN (38110), in the department Isere.

Where to find the tax return of QUESTIONS DE BON SENS ?

The tax return of QUESTIONS DE BON SENS 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 QUESTIONS DE BON SENS operate?

QUESTIONS DE BON SENS 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.