TORRES CONSEIL ET ASSOCIES : revenue, balance sheet and financial ratios

TORRES CONSEIL ET ASSOCIES is a French company founded 34 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in AUTERIVE (32550), this company of category PME shows in 2022 a revenue of 69 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - TORRES CONSEIL ET ASSOCIES (SIREN 387451602)
Indicator 2022 2020 2019 2018 2017
Revenue 68 887 € 68 509 € 62 478 € 46 917 € 49 752 €
Net income 2 441 € 10 604 € 2 492 € -4 538 € -12 302 €
EBITDA 3 166 € 12 224 € 2 986 € -6 647 € -11 837 €
Net margin 3.5% 15.5% 4.0% -9.7% -24.7%

Revenue and income statement

In 2022, TORRES CONSEIL ET ASSOCIES achieves revenue of 69 k€. Over the period 2017-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +6.7%. Vs 2020: +1%. After deducting consumption (0 €), gross margin stands at 69 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 3 k€, representing 4.6% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -74%, reducing margin by 13.2 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 3.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

68 887 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

68 887 €

EBITDA (2022) ?
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

3 166 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 143 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 441 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.6%

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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 11%. 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 83%. 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 4.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

10.734%

Financial autonomy (2022) ?
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

83.076%

Cash flow / Revenue (2022) ?
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

4.958%

Repayment capacity (2022) ?
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

4.23

Solvency indicators evolution
TORRES CONSEIL ET ASSOCIES

Sector positioning

Debt ratio
10.73 2022
2019
2020
2022
Q1: 0.0
Med: 5.45
Q3: 55.91
Average

In 2022, the debt ratio of TORRES CONSEIL ET ASSOCIES (10.73) 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
83.08% 2022
2019
2020
2022
Q1: 6.66%
Med: 40.67%
Q3: 75.55%
Excellent

In 2022, the financial autonomy of TORRES CONSEIL ET ASSOCIES (83.1%) 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
4.23 years 2022
2019
2020
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.02 years
Average

In 2022, the repayment capacity of TORRES CONSEIL ET ASSOCIES (4.23) 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.

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: 83 days. Excellent situation: suppliers finance 83 days of the operating cycle (retail model). WCR is negative (-35 days): operations structurally generate cash. Notable WCR improvement over the period (-773%), freeing up cash.

Operating WCR (2022) ?
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

-6 771 €

Customer credit (2022) ?
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 (2022) ?
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

83 j

Inventory turnover (2022) ?
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 (2022) ?
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

-35 j

WCR and payment terms evolution
TORRES CONSEIL ET ASSOCIES

Positioning of TORRES CONSEIL ET ASSOCIES in its sector

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

Valuation estimate

Based on 88 transactions of similar company sales in 2022, the value of TORRES CONSEIL ET ASSOCIES is estimated at 21 505 € (range 11 057€ - 44 814€). With an EBITDA of 3 166€, the sector multiple of 6.8x is applied. The price/revenue ratio is 0.33x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2022
88 tx
11k€ 21k€ 44k€
21 505 € Range: 11 057€ - 44 814€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 166 € × 6.8x
Estimation 21 676 €
11 825€ - 43 046€
Revenue Multiple 30%
68 887 € × 0.33x
Estimation 22 621 €
12 908€ - 50 608€
Net Income Multiple 20%
2 441 € × 8.0x
Estimation 19 407 €
6 361€ - 40 544€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 88 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 TORRES CONSEIL ET ASSOCIES 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 TORRES CONSEIL ET ASSOCIES

What is the revenue of TORRES CONSEIL ET ASSOCIES ?

The revenue of TORRES CONSEIL ET ASSOCIES in 2022 is 69 k€.

Is TORRES CONSEIL ET ASSOCIES profitable?

Yes, TORRES CONSEIL ET ASSOCIES generated a net profit of 2 k€ in 2022.

Where is the headquarters of TORRES CONSEIL ET ASSOCIES ?

The headquarters of TORRES CONSEIL ET ASSOCIES is located in AUTERIVE (32550), in the department Gers.

Where to find the tax return of TORRES CONSEIL ET ASSOCIES ?

The tax return of TORRES CONSEIL ET ASSOCIES 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 TORRES CONSEIL ET ASSOCIES operate?

TORRES CONSEIL ET ASSOCIES 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.