3C - CORINNE CUESTA COORDINATION : revenue, balance sheet and financial ratios

3C - CORINNE CUESTA COORDINATION is a French company founded 17 years ago, specialized in the sector Formation continue d'adultes. Based in IZON (33450), this company of category PME shows in 2017 a revenue of 138 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

Financial history - 3C - CORINNE CUESTA COORDINATION (SIREN 509373510)
Indicator 2017 2016
Revenue 138 350 € 148 870 €
Net income 18 440 € 20 950 €
EBITDA -129 € 26 478 €
Net margin 13.3% 14.1%

Revenue and income statement

In 2017, 3C - CORINNE CUESTA COORDINATION achieves revenue of 138 k€. Slight decline of -7% vs 2016. After deducting consumption (0 €), gross margin stands at 138 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 -129 €, representing -0.1% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -100%, reducing margin by 17.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 18 k€, i.e. 13.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

138 350 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

138 350 €

EBITDA (2017) ?
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

-129 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

21 339 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

18 440 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.1%

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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 2%. 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 87%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.692%

Financial autonomy (2017) ?
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

86.854%

Cash flow / Revenue (2017) ?
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

-2.271%

Repayment capacity (2017) ?
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

-0.371

Asset age ratio (2017) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

35.4%

Solvency indicators evolution
3C - CORINNE CUESTA COORDINATION

Sector positioning

Debt ratio
1.69 2017
2016
2017
Q1: 0.0
Med: 3.78
Q3: 38.73
Good -26 pts over 2 years

In 2017, the debt ratio of 3C - CORINNE CUESTA COORD... (1.69) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
86.85% 2017
2016
2017
Q1: 3.07%
Med: 28.42%
Q3: 57.76%
Excellent

In 2017, the financial autonomy of 3C - CORINNE CUESTA COORD... (86.8%) 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
-0.37 years 2017
2016
2017
Q1: 0.0 years
Med: 0.0 years
Q3: 0.41 years
Excellent -50 pts over 2 years

In 2017, the repayment capacity of 3C - CORINNE CUESTA COORD... (-0.37) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 798.41. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

798.408

Interest coverage (2017) ?
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

-55.814

Liquidity indicators evolution
3C - CORINNE CUESTA COORDINATION

Sector positioning

Liquidity ratio
798.41 2017
2016
2017
Q1: 123.22
Med: 198.8
Q3: 354.89
Excellent

In 2017, the liquidity ratio of 3C - CORINNE CUESTA COORD... (798.41) 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
-55.81x 2017
2016
2017
Q1: 0.0x
Med: 0.0x
Q3: 0.61x
Watch -40 pts over 2 years

In 2017, the interest coverage of 3C - CORINNE CUESTA COORD... (-55.8x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 58 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4 days. The gap of 54 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 54 days of revenue, i.e. 21 k€ to permanently finance.

Operating WCR (2017) ?
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

20 683 €

Customer credit (2017) ?
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

58 j

Supplier credit (2017) ?
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

4 j

Inventory turnover (2017) ?
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 (2017) ?
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

54 j

WCR and payment terms evolution
3C - CORINNE CUESTA COORDINATION

Positioning of 3C - CORINNE CUESTA COORDINATION in its sector

Comparison with sector Formation continue d'adultes

Valuation estimate

Based on 134 transactions of similar company sales (all years), the value of 3C - CORINNE CUESTA COORDINATION is estimated at 51 334 € (range 17 981€ - 175 166€). 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 2017
134 transactions
17k€ 51k€ 175k€
51 334 € Range: 17 981€ - 175 166€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
138 350 € × 0.36x
Estimation 49 452 €
16 499€ - 96 687€
Net Income Multiple 20%
18 440 € × 2.9x
Estimation 54 158 €
20 205€ - 292 884€

Valuation evolution

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 3C - CORINNE CUESTA COORDINATION with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about 3C - CORINNE CUESTA COORDINATION

What is the revenue of 3C - CORINNE CUESTA COORDINATION ?

The revenue of 3C - CORINNE CUESTA COORDINATION in 2017 is 138 k€.

Is 3C - CORINNE CUESTA COORDINATION profitable?

Yes, 3C - CORINNE CUESTA COORDINATION generated a net profit of 18 k€ in 2017.

Where is the headquarters of 3C - CORINNE CUESTA COORDINATION ?

The headquarters of 3C - CORINNE CUESTA COORDINATION is located in IZON (33450), in the department Gironde.

Where to find the tax return of 3C - CORINNE CUESTA COORDINATION ?

The tax return of 3C - CORINNE CUESTA COORDINATION 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 3C - CORINNE CUESTA COORDINATION operate?

3C - CORINNE CUESTA COORDINATION 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.