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A3P FORMATION : revenue, balance sheet and financial ratios

A3P FORMATION is a French company founded 22 years ago, specialized in the sector Formation continue d'adultes. Based in LYON (69007), this company of category PME shows in 2016 a revenue of 171 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - A3P FORMATION (SIREN 451934541)
Indicator 2022 2016
Revenue N/C 171 435 €
Net income 35 208 € 18 115 €
EBITDA N/C 46 182 €
Net margin N/C 10.6%

Revenue and income statement

In 2022, A3P FORMATION generates positive net income of 35 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2022: 18 k€ -> 35 k€.

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

35 208 €

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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 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 72%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2022) ?
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

72.073%

Asset age ratio (2022) ?
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

12.0%

Solvency indicators evolution
A3P FORMATION

Sector positioning

Debt ratio
0.0 2022
2016
2022
Q1: 0.0
Med: 5.95
Q3: 57.01
Excellent

In 2022, the debt ratio of A3P FORMATION (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
72.07% 2022
2016
2022
Q1: 3.43%
Med: 31.6%
Q3: 58.67%
Excellent +8 pts over 2 years

In 2022, the financial autonomy of A3P FORMATION (72.1%) 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
0.0 years 2016
2016
Q1: 0.0 years
Med: 0.0 years
Q3: 0.45 years
Excellent

In 2016, the repayment capacity of A3P FORMATION (0.00) 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 340.75. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

340.749

Liquidity indicators evolution
A3P FORMATION

Sector positioning

Liquidity ratio
340.75 2022
2016
2022
Q1: 130.06
Med: 219.1
Q3: 397.35
Good +42 pts over 2 years

In 2022, the liquidity ratio of A3P FORMATION (340.75) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2016
2016
Q1: 0.0x
Med: 0.0x
Q3: 0.69x
Average

In 2016, the interest coverage of A3P FORMATION (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2022) ?
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

0 €

Customer credit (2022) ?
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

0 j

Supplier credit (2022) ?
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

0 j

Inventory turnover (2022) ?
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 and payment terms evolution
A3P FORMATION

Positioning of A3P FORMATION in its sector

Comparison with sector Formation continue d'adultes

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 105 223€ to 710 182€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
105k€ 347k€ 710k€
347 643 € Range: 105 223€ - 710 182€
NAF 5 année 2022

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 A3P FORMATION with other companies in the same sector:

Frequently asked questions about A3P FORMATION

What is the revenue of A3P FORMATION ?

The revenue of A3P FORMATION in 2016 is 171 k€.

Is A3P FORMATION profitable?

Yes, A3P FORMATION generated a net profit of 35 k€ in 2022.

Where is the headquarters of A3P FORMATION ?

The headquarters of A3P FORMATION is located in LYON (69007), in the department Rhone.

Where to find the tax return of A3P FORMATION ?

The tax return of A3P 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 A3P FORMATION operate?

A3P FORMATION 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.