SMART TRESO CONSEIL : revenue, balance sheet and financial ratios

SMART TRESO CONSEIL is a French company founded 10 years ago, specialized in the sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.. Based in PARIS (75008), this company of category PME shows in 2019 a revenue of 2.7 M€. 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 - SMART TRESO CONSEIL (SIREN 815251525)
Indicator 2019 2018 2017
Revenue 2 671 028 € 1 342 074 € 511 065 €
Net income 920 700 € 493 379 € 60 542 €
EBITDA 1 355 587 € 552 043 € 67 405 €
Net margin 34.5% 36.8% 11.8%

Revenue and income statement

In 2019, SMART TRESO CONSEIL achieves revenue of 2.7 M€. Over the period 2017-2019, the company shows strong growth with a CAGR (compound annual growth rate) of +128.6%. Vs 2018, growth of +99% (1.3 M€ -> 2.7 M€). After deducting consumption (0 €), gross margin stands at 2.7 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.4 M€, representing 50.8% of revenue. Positive scissor effect: EBITDA margin improves by +9.6 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 921 k€, i.e. 34.5% of revenue. This profit can be retained or distributed to shareholders.

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

2 671 028 €

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

2 671 028 €

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

1 355 587 €

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

1 310 148 €

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

920 700 €

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

50.8%

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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 6%. 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 60%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 36.2% 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 (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

5.998%

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

60.014%

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

36.171%

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

0.075

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

46.8%

Solvency indicators evolution
SMART TRESO CONSEIL

Sector positioning

Debt ratio
6.0 2019
2017
2018
2019
Q1: 0.0
Med: 7.15
Q3: 61.79
Good +21 pts over 3 years

In 2019, the debt ratio of SMART TRESO CONSEIL (6.00) 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
60.01% 2019
2017
2018
2019
Q1: 8.65%
Med: 43.91%
Q3: 74.17%
Good +38 pts over 3 years

In 2019, the financial autonomy of SMART TRESO CONSEIL (60.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.07 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 1.03 years
Average -23 pts over 3 years

In 2019, the repayment capacity of SMART TRESO CONSEIL (0.07) 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 254.32. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

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

254.324

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

0.328

Liquidity indicators evolution
SMART TRESO CONSEIL

Sector positioning

Liquidity ratio
254.32 2019
2017
2018
2019
Q1: 132.3
Med: 269.44
Q3: 732.39
Average +14 pts over 3 years

In 2019, the liquidity ratio of SMART TRESO CONSEIL (254.32) 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
0.33x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 0.84x
Good -15 pts over 3 years

In 2019, the interest coverage of SMART TRESO CONSEIL (0.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). WCR is negative (-91 days): operations structurally generate cash. Notable WCR improvement over the period (-753%), freeing up cash.

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

-675 209 €

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

0 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

31 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

-91 j

WCR and payment terms evolution
SMART TRESO CONSEIL

Positioning of SMART TRESO CONSEIL in its sector

Comparison with sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.

Valuation estimate

Based on 103 transactions of similar company sales (all years), the value of SMART TRESO CONSEIL is estimated at 2 587 752 € (range 1 124 858€ - 5 656 388€). With an EBITDA of 1 355 587€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.30x (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
103 transactions
1124k€ 2587k€ 5656k€
2 587 752 € Range: 1 124 858€ - 5 656 388€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 355 587 € × 2.5x
Estimation 3 454 353 €
1 538 249€ - 6 792 199€
Revenue Multiple 30%
2 671 028 € × 0.30x
Estimation 814 634 €
433 371€ - 2 254 068€
Net Income Multiple 20%
920 700 € × 3.3x
Estimation 3 080 926 €
1 128 612€ - 7 920 344€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.)

Compare SMART TRESO CONSEIL with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.

Frequently asked questions about SMART TRESO CONSEIL

What is the revenue of SMART TRESO CONSEIL ?

The revenue of SMART TRESO CONSEIL in 2019 is 2.7 M€.

Is SMART TRESO CONSEIL profitable?

Yes, SMART TRESO CONSEIL generated a net profit of 921 k€ in 2019.

Where is the headquarters of SMART TRESO CONSEIL ?

The headquarters of SMART TRESO CONSEIL is located in PARIS (75008), in the department Paris.

Where to find the tax return of SMART TRESO CONSEIL ?

The tax return of SMART TRESO CONSEIL 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 SMART TRESO CONSEIL operate?

SMART TRESO CONSEIL operates in the sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a. (NAF code 66.19B). See the 'Sector positioning' section above to compare the company with its competitors.