UTAC CONSEIL ET FORMATION : revenue, balance sheet and financial ratios

UTAC CONSEIL ET FORMATION is a French company founded 16 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in LINAS (91310), this company of category ETI shows in 2024 a revenue of 666 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - UTAC CONSEIL ET FORMATION (SIREN 512987793)
Indicator 2024 2023 2022 2021 2020 2019 2018 2018 2017 2016
Revenue 666 202 € 582 484 € 501 562 € 339 925 € 124 700 € 191 876 € 42 435 € 261 463 € 274 382 € 231 904 €
Net income 115 206 € 23 882 € -49 353 € 128 418 € 13 805 € 36 302 € -479 € 32 614 € 17 743 € 18 052 €
EBITDA 148 175 € 32 209 € -57 989 € 215 231 € 21 119 € 48 491 € -478 € 45 897 € 29 637 € 27 332 €
Net margin 17.3% 4.1% -9.8% 37.8% 11.1% 18.9% -1.1% 12.5% 6.5% 7.8%

Revenue and income statement

In 2024, UTAC CONSEIL ET FORMATION achieves revenue of 666 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +14.1%. Vs 2023, growth of +14% (582 k€ -> 666 k€). After deducting consumption (0 €), gross margin stands at 666 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 148 k€, representing 22.2% of revenue. Positive scissor effect: EBITDA margin improves by +16.7 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 115 k€, i.e. 17.3% 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

666 202 €

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

666 202 €

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

148 175 €

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

145 568 €

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

115 206 €

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

22.2%

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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 20%. 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 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.7% 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

20.286%

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

17.211%

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

17.677%

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

0.362

Solvency indicators evolution
UTAC CONSEIL ET FORMATION

Sector positioning

Debt ratio
20.29 2024
2022
2023
2024
Q1: 0.0
Med: 4.01
Q3: 41.89
Average -14 pts over 3 years

In 2024, the debt ratio of UTAC CONSEIL ET FORMATION (20.29) 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
17.21% 2024
2022
2023
2024
Q1: 4.32%
Med: 38.98%
Q3: 76.52%
Average +8 pts over 3 years

In 2024, the financial autonomy of UTAC CONSEIL ET FORMATION (17.2%) 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
0.36 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.11 years
Average +33 pts over 3 years

In 2024, the repayment capacity of UTAC CONSEIL ET FORMATION (0.36) 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 126.84. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

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

126.844

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

0.184

Liquidity indicators evolution
UTAC CONSEIL ET FORMATION

Sector positioning

Liquidity ratio
126.84 2024
2022
2023
2024
Q1: 139.09
Med: 313.97
Q3: 967.44
Average

In 2024, the liquidity ratio of UTAC CONSEIL ET FORMATION (126.84) 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
0.18x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.28x
Good +42 pts over 3 years

In 2024, the interest coverage of UTAC CONSEIL ET FORMATION (0.2x) 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: 111 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 378 days. Excellent situation: suppliers finance 267 days of the operating cycle (retail model). Overall, WCR represents 390 days of revenue, i.e. 721 k€ to permanently finance. Over 2016-2024, WCR increased by +985%, 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

721 417 €

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

111 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

378 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

390 j

WCR and payment terms evolution
UTAC CONSEIL ET FORMATION

Positioning of UTAC CONSEIL ET FORMATION 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 UTAC CONSEIL ET FORMATION is estimated at 606 749 € (range 199 613€ - 1 050 176€). With an EBITDA of 148 175€, 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
199k€ 606k€ 1050k€
606 749 € Range: 199 613€ - 1 050 176€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
148 175 € × 4.3x
Estimation 630 979 €
125 447€ - 1 010 215€
Revenue Multiple 30%
666 202 € × 0.66x
Estimation 438 961 €
255 462€ - 485 384€
Net Income Multiple 20%
115 206 € × 6.9x
Estimation 797 860 €
301 255€ - 1 997 270€

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 UTAC CONSEIL ET FORMATION 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 UTAC CONSEIL ET FORMATION

What is the revenue of UTAC CONSEIL ET FORMATION ?

The revenue of UTAC CONSEIL ET FORMATION in 2024 is 666 k€.

Is UTAC CONSEIL ET FORMATION profitable?

Yes, UTAC CONSEIL ET FORMATION generated a net profit of 115 k€ in 2024.

Where is the headquarters of UTAC CONSEIL ET FORMATION ?

The headquarters of UTAC CONSEIL ET FORMATION is located in LINAS (91310), in the department Essonne.

Where to find the tax return of UTAC CONSEIL ET FORMATION ?

The tax return of UTAC CONSEIL ET 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 UTAC CONSEIL ET FORMATION operate?

UTAC CONSEIL ET FORMATION 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.