{"id":1851,"date":"2019-05-16T16:45:46","date_gmt":"2019-05-16T14:45:46","guid":{"rendered":"https:\/\/www.jqfc.fr\/?page_id=1851"},"modified":"2025-02-21T18:47:35","modified_gmt":"2025-02-21T17:47:35","slug":"cession-dentreprises-presentation-de-lactivite-2","status":"publish","type":"page","link":"https:\/\/www.jqfc.fr\/?page_id=1851","title":{"rendered":"Cession d\u2019entreprises \u2013 Valorisations"},"content":{"rendered":"<div id='av_section_1' class='avia-section main_color avia-section-default avia-no-border-styling avia-bg-style-scroll  avia-builder-el-0  el_before_av_one_full  avia-builder-el-first   av-minimum-height av-minimum-height-custom container_wrap fullsize' style='background-repeat: no-repeat; background-image: url(https:\/\/www.jqfc.fr\/wp-content\/uploads\/2019\/05\/valorisation.jpg);background-attachment: scroll; background-position: center center;  '  data-section-bg-repeat='no-repeat'><div class='container' style='height:350px'><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-1851'><div class='entry-content-wrapper clearfix'><\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='after_section_1' class='main_color av_default_container_wrap container_wrap fullsize' style=' '  ><div class='container' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-1851'><div class='entry-content-wrapper clearfix'>\n<div class=\"flex_column av_one_full  flex_column_div av-zero-column-padding first  avia-builder-el-1  el_after_av_section  el_before_av_textblock  avia-builder-el-first  \" style='border-radius:0px; '><section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock  '   itemprop=\"text\" ><p>Nous vous proposons d\u2019estimer la valeur des titres (parts sociales, actions) ou du fonds de commerce de votre entreprise.<\/p>\n<\/div><\/section><\/div>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock  '   itemprop=\"text\" ><p>Cette indication de prix de vente ne peut, bien entendu, \u00eatre assimil\u00e9e \u00e0 une expertise elle se contente d\u2019appliquer des m\u00e9thodes en usage dans la profession.<\/p>\n<\/div><\/section>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock  '   itemprop=\"text\" ><p>La m\u00e9thode s\u2019appuie sur la sp\u00e9cificit\u00e9 du m\u00e9tier, sur des transactions de soci\u00e9t\u00e9s similaires, sur l\u2019\u00e9volution et les particularit\u00e9s\u00a0 du march\u00e9. C\u2019est la raison pour laquelle il nous a fallu adapter une m\u00e9thode sp\u00e9cifique aux entreprises du secteur de la distribution de deux-roues motoris\u00e9s et leurs p\u00e9riph\u00e9riques.<\/p>\n<\/div><\/section>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock  '   itemprop=\"text\" ><p>Nous effectuons <strong>le retraitement du compte<\/strong>\u00a0de r\u00e9sultat pour \u00e9liminer tout \u00e9l\u00e9ment discordant (conformit\u00e9 des salaires dirigeants, coh\u00e9rence du loyer, rentabilit\u00e9 patrimoniale, amortissements et provisions). Notre r\u00f4le n\u2019est pas ici de porter un regard critique sur la strat\u00e9gie comptable mais au contraire d\u2019analyser les donn\u00e9es pour \u00e9ventuellement les rendre conformes aux standards.<\/p>\n<\/div><\/section>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock  '   itemprop=\"text\" ><p>Nous \u00e9laborons un <strong>scoring financier<\/strong> sur la base de 7 crit\u00e8res. Ce scoring va permettre de situer l\u2019entreprise dans une \u00e9chelle de 1 \u00e0 5 qui d\u00e9terminera les coefficients applicables aux calculs de valorisation.<\/p>\n<\/div><\/section>\n<div class=\"flex_column av_one_full  flex_column_div av-zero-column-padding first  avia-builder-el-7  el_after_av_textblock  el_before_av_one_full  column-top-margin\" style='border-radius:0px; '><section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock  '   itemprop=\"text\" ><p>Au-del\u00e0 de la valeur financi\u00e8re \u00ab brute \u00bb, nous souhaitons aussi attirer votre attention sur l\u2019attractivit\u00e9 que repr\u00e9sente votre entreprise aupr\u00e8s des clients en recherche d\u2019acquisition de ce type que nous rencontrons r\u00e9guli\u00e8rement.<\/p>\n<\/div><\/section><\/div>\n<div class=\"flex_column av_one_full  av-animated-generic pop-up  flex_column_div first  avia-builder-el-9  el_after_av_one_full  el_before_av_one_full  column-top-margin\" style='background: #f4f4f4; padding:30px; background-color:#f4f4f4; border-radius:0px; '><section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock  '   itemprop=\"text\" ><p>Pour cela nous avons \u00e9labor\u00e9 une m\u00e9thode de \u00ab <strong>scoring commercial<\/strong> \u00bb qui se base sur 7 \u00e9l\u00e9ments absents de l\u2019analyse financi\u00e8re mais qui sont des points pour lesquels les repreneurs sont exigeants.<\/p>\n<ul>\n<li><strong>Zone g\u00e9ographique <\/strong><\/li>\n<li><strong>Contrats de marque<\/strong><\/li>\n<li><strong>Emplacement commercial<\/strong><\/li>\n<li><strong>Qualit\u00e9 du local d\u2019exploitation<\/strong><\/li>\n<li><strong>Zone de chalandise<\/strong><\/li>\n<li><strong>Qualit\u00e9 du staff<\/strong><\/li>\n<li><strong>E. r\u00e9putation<\/strong><\/li>\n<\/ul>\n<\/div><\/section><\/div>\n<div class=\"flex_column av_one_full  flex_column_div av-zero-column-padding first  avia-builder-el-11  el_after_av_one_full  el_before_av_one_full  column-top-margin\" style='border-radius:0px; '><section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock  '   itemprop=\"text\" ><p><em>Nous avons retenu une m\u00e9thode principale de valorisation :<\/em><\/p>\n<p><strong>La M\u00e9thode des comparables<\/strong>\u00a0: Application de coefficients multiplicateurs de l\u2019EBE (retrait\u00e9) et du REX (retrait\u00e9) r\u00e9ellement constat\u00e9s lors des derni\u00e8res transactions de m\u00eame nature\u00a0 r\u00e9alis\u00e9es par notre cabinet sur les 36 derniers mois en compl\u00e9ment de l\u2019actif net comptable corrig\u00e9.<\/p>\n<\/div><\/section><\/div>\n<div class=\"flex_column av_one_full  av-animated-generic pop-up  flex_column_div first  avia-builder-el-13  el_after_av_one_full  avia-builder-el-last  column-top-margin\" style='background: #f4f4f4; padding:30px; background-color:#f4f4f4; border-radius:0px; '><section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock  '   itemprop=\"text\" ><p><em>La valeur obtenue devra \u00eatre corrobor\u00e9e par les m\u00e9thodes suivantes :<\/em><\/p>\n<ul>\n<li><strong>Valeur de rendement<\/strong>\u00a0: rente du goodwill (sur-valeur) compte tenu du taux moyen des emprunts d\u2019\u00e9tat.<\/li>\n<li><strong>Valeur de productivit\u00e9<\/strong>\u00a0: goodwill d\u00e9gag\u00e9 par le r\u00e9sultat courant avant imp\u00f4ts (RCAI) en compl\u00e9ment des capitaux propres.<\/li>\n<li><strong>Valeur d\u2019exploitation<\/strong>: coefficient multiplicateur de l\u2019exc\u00e9dent brut d\u2019exploitation (EBE).<\/li>\n<li><strong>Valeur patrimoniale<\/strong>\u00a0: actif net comptable corrig\u00e9 des dettes fiscales et sociales et major\u00e9 de la tr\u00e9sorerie.<\/li>\n<li><strong>Valeur de placement<\/strong>\u00a0: rentabilit\u00e9 du r\u00e9sultat plac\u00e9 sur les march\u00e9s financiers.<\/li>\n<\/ul>\n<\/div><\/section><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":141,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/www.jqfc.fr\/index.php?rest_route=\/wp\/v2\/pages\/1851"}],"collection":[{"href":"https:\/\/www.jqfc.fr\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.jqfc.fr\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.jqfc.fr\/index.php?rest_route=\/wp\/v2\/users\/141"}],"replies":[{"embeddable":true,"href":"https:\/\/www.jqfc.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1851"}],"version-history":[{"count":3,"href":"https:\/\/www.jqfc.fr\/index.php?rest_route=\/wp\/v2\/pages\/1851\/revisions"}],"predecessor-version":[{"id":15059,"href":"https:\/\/www.jqfc.fr\/index.php?rest_route=\/wp\/v2\/pages\/1851\/revisions\/15059"}],"wp:attachment":[{"href":"https:\/\/www.jqfc.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1851"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}