ABC LANGUES PERFORMANCES : revenue, balance sheet and financial ratios

ABC LANGUES PERFORMANCES is a French company founded 28 years ago, specialized in the sector Formation continue d'adultes. Based in SAINT-GERMAIN-EN-LAYE (78100), this company of category PME shows in 2018 a revenue of 21 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 - ABC LANGUES PERFORMANCES (SIREN 417895687)
Indicator 2018 2017 2016 2016
Revenue 20 996 € 14 497 € 31 481 € 31 481 €
Net income 432 € 532 € -3 543 € -3 543 €
EBITDA -2 985 € -3 307 € -7 518 € -7 518 €
Net margin 2.1% 3.7% -11.3% -11.3%

Revenue and income statement

In 2018, ABC LANGUES PERFORMANCES achieves revenue of 21 k€. Revenue is declining over the period 2016-2018 (CAGR: -18.3%). Vs 2017, growth of +45% (14 k€ -> 21 k€). After deducting consumption (0 €), gross margin stands at 21 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 -3 k€, representing -14.2% of revenue. Positive scissor effect: EBITDA margin improves by +8.6 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 432 €, i.e. 2.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

20 996 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

20 996 €

EBITDA (2018) ?
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

-2 985 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-3 417 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

432 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-14.2%

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Chart evolution

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Assets

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Liabilities

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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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 65 days. Excellent situation: suppliers finance 65 days of the operating cycle (retail model). WCR is negative (-312 days): operations structurally generate cash. Notable WCR improvement over the period (-87%), freeing up cash.

Operating WCR (2018) ?
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

-18 186 €

Customer credit (2018) ?
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 (2018) ?
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

65 j

Inventory turnover (2018) ?
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 (2018) ?
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

-312 j

WCR and payment terms evolution
ABC LANGUES PERFORMANCES

Positioning of ABC LANGUES PERFORMANCES 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 LANGUES PERFORMANCES is estimated at 5 010 € (range 1 691€ - 11 548€). 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 2018
134 transactions
1k€ 5k€ 11k€
5 010 € Range: 1 691€ - 11 548€
NAF 5 all-time

Valuation detail by method

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Revenue Multiple 30%
20 996 € × 0.36x
Estimation 7 505 €
2 504€ - 14 673€
Net Income Multiple 20%
432 € × 2.9x
Estimation 1 269 €
473€ - 6 861€

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 ABC LANGUES PERFORMANCES with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about ABC LANGUES PERFORMANCES

What is the revenue of ABC LANGUES PERFORMANCES ?

The revenue of ABC LANGUES PERFORMANCES in 2018 is 21 k€.

Is ABC LANGUES PERFORMANCES profitable?

Yes, ABC LANGUES PERFORMANCES generated a net profit of 432€ in 2018.

Where is the headquarters of ABC LANGUES PERFORMANCES ?

The headquarters of ABC LANGUES PERFORMANCES is located in SAINT-GERMAIN-EN-LAYE (78100), in the department Yvelines.

Where to find the tax return of ABC LANGUES PERFORMANCES ?

The tax return of ABC LANGUES PERFORMANCES 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 LANGUES PERFORMANCES operate?

ABC LANGUES PERFORMANCES 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.