AGENCE DE FORMATION PROFESSIONNELLE SECURITE SECOURISTE SURETE RHONE ALPES - AUVERGNE : revenue, balance sheet and financial ratios

In 2019, AGENCE DE FORMATION PROFESSIONNELLE SECURITE SECOURISTE SURETE RHONE ALPES - AUVERGNE achieves revenue of 134 k€. Revenue is declining over the period 2017-2019 (CAGR: -31.5%). Significant drop of -59% vs 2018. After deducting consumption (0 €), gross margin stands at 134 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 25 k€, representing 18.5% of revenue. Positive scissor effect: EBITDA margin improves by +7.0 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 19 k€, i.e. 14.3% of revenue. This profit can be retained or distributed to shareholders.

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 59%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 13.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 235.83. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 135 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. The gap of 58 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 44 days of revenue, i.e. 16 k€ to permanently finance. Over 2017-2019, WCR increased by +129%, requiring additional financing.

Based on 134 transactions of similar company sales (all years), the value of AGENCE DE FORMATION PROFESSIONNELLE SECURITE SECOURISTE SURETE RHONE ALPES - AUVERGNE is estimated at 52 562 € (range 18 754€ - 159 112€). With an EBITDA of 24 797€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.36x (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.