ABC FORMATION CONTINUE : revenue, balance sheet and financial ratios
ABC FORMATION CONTINUE is a French company
founded 13 years ago,
specialized in the sector Formation continue d'adultes.
Based in LYON (69003),
this company of category PME
shows in 2020 a revenue of 1.2 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - ABC FORMATION CONTINUE (SIREN 791213168)
Indicator
2025
2024
2023
2022
2020
2019
2018
Revenue
N/C
N/C
N/C
N/C
1 188 431 €
984 904 €
869 849 €
Net income
110 269 €
78 603 €
63 325 €
82 214 €
79 276 €
42 905 €
60 656 €
EBITDA
N/C
N/C
N/C
N/C
119 756 €
67 030 €
88 910 €
Net margin
N/C
N/C
N/C
N/C
6.7%
4.4%
7.0%
Revenue and income statement
In 2025, ABC FORMATION CONTINUE generates positive net income of 110 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2025: 61 k€ -> 110 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
110 269 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 43%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
43.479%
Financial autonomy (2025)
?
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
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
2020
2022
2023
2024
2025
Debt ratio
162.37
144.612
41.851
70.159
60.778
45.349
43.479
Financial autonomy
11.684
14.216
19.933
26.369
28.859
27.408
23.646
Repayment capacity
2.031
3.639
0.956
None
None
None
None
Cash flow / Revenue
8.657%
5.532%
7.971%
None%
None%
None%
None%
Sector positioning
Debt ratio
43.482025
2023
2024
2025
Q1: 0.0
Med: 4.1
Q3: 39.26
Average
In 2025, the debt ratio of ABC FORMATION CONTINUE (43.48) 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
23.65%2025
2023
2024
2025
Q1: 1.95%
Med: 30.49%
Q3: 62.39%
Average
In 2025, the financial autonomy of ABC FORMATION CONTINUE (23.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 144.97. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2018
2019
2020
2022
2023
2024
2025
Liquidity ratio
135.54
146.333
135.743
177.995
184.442
164.562
144.969
Interest coverage
2.086
2.524
1.085
None
None
None
None
Sector positioning
Liquidity ratio
144.972025
2023
2024
2025
Q1: 138.82
Med: 248.55
Q3: 557.49
Average-12 pts over 3 years
In 2025, the liquidity ratio of ABC FORMATION CONTINUE (144.97) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. 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 (2025)
?
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 (2025)
?
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 (2025)
?
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 (2025)
?
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 ABC FORMATION CONTINUE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
2020
2022
2023
2024
2025
Operating WCR
561 305 €
693 008 €
765 944 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
Customer payment term (days)
181
206
146
0
0
0
0
Supplier payment term (days)
273
212
222
0
0
0
0
Positioning of ABC FORMATION CONTINUE 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 ABC FORMATION CONTINUE is estimated at
323 855 €
(range 120 823€ - 1 751 413€).
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 value2025
134 transactions
120k€323k€1751k€
323 855 €Range: 120 823€ - 1 751 413€
NAF 5 all-time
Valuation method used
Net Income Multiple
110 269 €
×
2.9x
=323 855 €
Range: 120 824€ - 1 751 414€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 ABC FORMATION CONTINUE with other companies in the same sector:
Frequently asked questions about ABC FORMATION CONTINUE
What is the revenue of ABC FORMATION CONTINUE ?
The revenue of ABC FORMATION CONTINUE in 2020 is 1.2 M€.
Is ABC FORMATION CONTINUE profitable?
Yes, ABC FORMATION CONTINUE generated a net profit of 110 k€ in 2025.
Where is the headquarters of ABC FORMATION CONTINUE ?
The headquarters of ABC FORMATION CONTINUE is located in LYON (69003), in the department Rhone.
Where to find the tax return of ABC FORMATION CONTINUE ?
The tax return of ABC FORMATION CONTINUE 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 ABC FORMATION CONTINUE operate?
ABC FORMATION CONTINUE 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.
Item evolution
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