CENTRE DE FORMATION CUISINES ET BAINS : revenue, balance sheet and financial ratios

CENTRE DE FORMATION CUISINES ET BAINS is a French company founded 9 years ago, specialized in the sector Formation continue d'adultes. Based in CABESTANY (66330), this company of category PME shows in 2020 a revenue of 247 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Historique financier - CENTRE DE FORMATION CUISINES ET BAINS (SIREN 824256531)
Kennzahl 2020 2019 2018 2017
Umsatz 247 149 € 320 374 € 277 530 € 186 427 €
Nettoergebnis 31 994 € 49 555 € 59 669 € 30 718 €
EBITDA 33 850 € 64 406 € 78 576 € 36 624 €
Nettomarge 12.9% 15.5% 21.5% 16.5%

Umsatz und Gewinn- und Verlustrechnung

In 2020, CENTRE DE FORMATION CUISINES ET BAINS achieves revenue of 247 k€. Over the period 2017-2020, the company shows strong growth with a CAGR (compound annual growth rate) of +9.9%. Significant drop of -23% vs 2019. After deducting consumption (108 k€), gross margin stands at 139 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 34 k€, representing 13.7% of revenue. Warning negative scissor effect: despite revenue change (-23%), EBITDA varies by -47%, reducing margin by 6.4 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 32 k€, i.e. 12.9% of revenue. This profit can be retained or distributed to shareholders.

Umsatz (2020) ?
Umsatz
Definition
Gesamtbetrag der Verkäufe von Waren und Dienstleistungen des Unternehmens.
Formel
Warenverkäufe + Verkaufte Produktion

247 149 €

Bruttomarge (2020) ?
Bruttomarge
Definition
Differenz zwischen Umsatz und Wareneinsatz.
Formel
Umsatz - Wareneinsatz

138 826 €

EBITDA (2020) ?
EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit

33 850 €

EBIT (2020) ?
EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen

37 877 €

Nettoergebnis (2020) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

31 994 €

EBITDA-Marge (2020) ?
EBITDA-Marge
Definition
Misst die operative Rentabilität des Unternehmens.
Formel
(EBE / CA) x 100
Interpretation
> 10% : Gute Rentabilität
5-10% : Durchschnitt
< 5% : Faible

13.7%

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Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 48%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Verschuldungsgrad (2020) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

47.85%

Finanzielle Autonomie (2020) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

30.245%

Cashflow / Umsatz (2020) ?
Cashflow / Umsatz
Definition
Capacité d'autofinancement rapportée au chiffre d'affaires.
Formel
(CAF / CA) x 100
Interpretation
Je höher das Verhältnis, desto mehr Liquidität generiert das Unternehmen

14.159%

Rückzahlungsfähigkeit (2020) ?
Rückzahlungsfähigkeit
Definition
Anzahl der Jahre zur Schuldenrückzahlung mit dem Cashflow.
Formel
Dettes financières / CAF
Interpretation
< 3 Jahre : Ausgezeichnet
3-5 Jahre : Angemessen
> 5 Jahre : Attention

2.417

Anlagenaltersquote (2020) ?
Anlagenaltersquote
Definition
Misst den Abnutzungsgrad des Sachanlagevermögens.
Formel
Kumulierte Abschreibungen / Bruttoanlagevermögen x 100
Interpretation
< 50% : Neue Anlagen
50-70% : Normale Abnutzung
> 70% : Alternde Anlagen

59.0%

Entwicklung der Solvenzkennzahlen
CENTRE DE FORMATION CUISINES ET BAINS

Positionnement sectoriel

Debt ratio
47.85 2020
2018
2019
2020
Q1: 0.0
Méd: 6.49
Q3: 71.72
Average -9 pts über 3 Jahre

In 2020, the debt ratio of CENTRE DE FORMATION CUISI... (47.85) 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
30.25% 2020
2018
2019
2020
Q1: 2.68%
Méd: 29.09%
Q3: 57.81%
Good -8 pts über 3 Jahre

In 2020, the financial autonomy of CENTRE DE FORMATION CUISI... (30.2%) 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
2.42 years 2020
2018
2019
2020
Q1: 0.0 years
Méd: 0.0 years
Q3: 0.57 years
Average +19 pts über 3 Jahre

In 2020, the repayment capacity of CENTRE DE FORMATION CUISI... (2.42) 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.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 902.97. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquiditätsquote (2020) ?
Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut
1-1.5 : Angemessen
< 1 : Risque de liquidité

902.973

Zinsdeckung (2020) ?
Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Formel
EBIT / Zinsaufwendungen
Interpretation
> 3 : Komfortabel
1.5-3 : Acceptable
< 1.5 : Risiko

0.709

Entwicklung der Liquiditätskennzahlen
CENTRE DE FORMATION CUISINES ET BAINS

Positionnement sectoriel

Liquidity ratio
902.97 2020
2018
2019
2020
Q1: 131.48
Méd: 226.89
Q3: 416.68
Excellent +50 pts über 3 Jahre

In 2020, the liquidity ratio of CENTRE DE FORMATION CUISI... (902.97) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.71x 2020
2018
2019
2020
Q1: 0.0x
Méd: 0.0x
Q3: 0.19x
Excellent +19 pts über 3 Jahre

In 2020, the interest coverage of CENTRE DE FORMATION CUISI... (0.7x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

Umlaufvermögensbedarf und Zahlungsfristen

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 65 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 7 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 57 days of revenue, i.e. 39 k€ to permanently finance. Over 2017-2020, WCR increased by +143%, requiring additional financing.

Operatives Working Capital (2020) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

39 265 €

Kundenforderungen (2020) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

65 j

Lieferantenverbindlichkeiten (2020) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

7 j

Lagerumschlag (2020) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

0 j

Working Capital in Umsatztagen (2020) ?
Working Capital in Umsatztagen
Definition
Drückt den Betriebskapitalbedarf in Umsatztagen aus.
Formel
(BFR exploitation / CA) x 360
Interpretation
Je weniger Tage, desto besser das Working Capital Management

57 j

Entwicklung des Working Capital und der Zahlungsfristen
CENTRE DE FORMATION CUISINES ET BAINS

Positionnement de CENTRE DE FORMATION CUISINES ET BAINS dans son secteur

Vergleich mit der Branche Formation continue d'adultes

Bewertungsschätzung

Based on 134 transactions of similar company sales (all years), the value of CENTRE DE FORMATION CUISINES ET BAINS is estimated at 81 991 € (range 29 150€ - 248 891€). With an EBITDA of 33 850€, 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.

Estimated enterprise value 2020
134 transactions
29k€ 81k€ 248k€
81 991 € Range: 29 150€ - 248 891€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
33 850 € × 2.2x
Estimation 73 392 €
26 595€ - 190 884€
Revenue Multiple 30%
247 149 € × 0.36x
Estimation 88 341 €
29 474€ - 172 723€
Net Income Multiple 20%
31 994 € × 2.9x
Estimation 93 965 €
35 056€ - 508 164€

Bewertungsentwicklung

How is this estimate calculated?

This estimate is based on the analysis of 134 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 (Formation continue d'adultes)

Compare CENTRE DE FORMATION CUISINES ET BAINS with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about CENTRE DE FORMATION CUISINES ET BAINS

What is the revenue of CENTRE DE FORMATION CUISINES ET BAINS ?

The revenue of CENTRE DE FORMATION CUISINES ET BAINS in 2020 is 247 k€.

Is CENTRE DE FORMATION CUISINES ET BAINS profitable?

Yes, CENTRE DE FORMATION CUISINES ET BAINS generated a net profit of 32 k€ in 2020.

Where is the headquarters of CENTRE DE FORMATION CUISINES ET BAINS ?

The headquarters of CENTRE DE FORMATION CUISINES ET BAINS is located in CABESTANY (66330), in the department Pyrenees-Orientales.

Where to find the tax return of CENTRE DE FORMATION CUISINES ET BAINS ?

The tax return of CENTRE DE FORMATION CUISINES ET BAINS 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 CENTRE DE FORMATION CUISINES ET BAINS operate?

CENTRE DE FORMATION CUISINES ET BAINS operates in the sector Formation continue d'adultes (NAF code 85.59A). See the 'Sector positioning' section above to compare the company with its competitors.