ACADEMIE DES SERVICES A LA PERSONNE : revenue, balance sheet and financial ratios

ACADEMIE DES SERVICES A LA PERSONNE is a French company founded 18 years ago, specialized in the sector Formation continue d'adultes. Based in LE MANS (72100), this company of category GE shows in 2024 a revenue of 1.6 M€. 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 - ACADEMIE DES SERVICES A LA PERSONNE (SIREN 499774974)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016 2015
Revenue 1 595 957 € 1 393 494 € 1 652 426 € 1 826 795 € 1 158 219 € 1 113 240 € 501 867 € 496 791 € 474 966 €
Net income 56 317 € 77 072 € 19 124 € 156 662 € 228 213 € 389 143 € 374 151 € 224 645 € 422 399 €
EBITDA 211 429 € -220 079 € -708 809 € 457 230 € 567 573 € 712 869 € 711 496 € 400 150 € 579 550 €
Net margin 3.5% 5.5% 1.2% 8.6% 19.7% 35.0% 74.6% 45.2% 88.9%

Revenue and income statement

In 2024, ACADEMIE DES SERVICES A LA PERSONNE achieves revenue of 1.6 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +14.4%. Vs 2023, growth of +15% (1.4 M€ -> 1.6 M€). After deducting consumption (0 €), gross margin stands at 1.6 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 211 k€, representing 13.2% of revenue. Positive scissor effect: EBITDA margin improves by +29.0 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 56 k€, i.e. 3.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 595 957 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 595 957 €

EBITDA (2024) ?
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

211 429 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

99 878 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

56 317 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.9%

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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 120%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

119.986%

Financial autonomy (2024) ?
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

28.688%

Cash flow / Revenue (2024) ?
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

6.862%

Repayment capacity (2024) ?
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

2.102

Asset age ratio (2024) ?
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

18.2%

Solvency indicators evolution
ACADEMIE DES SERVICES A LA PERSONNE

Sector positioning

Debt ratio
119.99 2024
2022
2023
2024
Q1: 0.0
Med: 3.22
Q3: 34.93
Average

In 2024, the debt ratio of ACADEMIE DES SERVICES A L... (119.99) 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
28.69% 2024
2022
2023
2024
Q1: 1.03%
Med: 30.48%
Q3: 60.98%
Average +16 pts over 3 years

In 2024, the financial autonomy of ACADEMIE DES SERVICES A L... (28.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
2.1 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.51 years
Watch +50 pts over 3 years

In 2024, the repayment capacity of ACADEMIE DES SERVICES A L... (2.10) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 191.57. 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 4.8x. Financial charges are adequately covered by operations.

Liquidity ratio (2024) ?
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

191.566

Interest coverage (2024) ?
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

4.789

Liquidity indicators evolution
ACADEMIE DES SERVICES A LA PERSONNE

Sector positioning

Liquidity ratio
191.57 2024
2022
2023
2024
Q1: 126.79
Med: 230.24
Q3: 439.51
Average +8 pts over 3 years

In 2024, the liquidity ratio of ACADEMIE DES SERVICES A L... (191.57) 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.

Interest coverage
4.79x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.65x
Excellent +50 pts over 3 years

In 2024, the interest coverage of ACADEMIE DES SERVICES A L... (4.8x) 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.

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: 108 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 7 days. The gap of 101 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 88 days of revenue, i.e. 388 k€ to permanently finance.

Operating WCR (2024) ?
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

388 089 €

Customer credit (2024) ?
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

108 j

Supplier credit (2024) ?
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

7 j

Inventory turnover (2024) ?
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 (2024) ?
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

88 j

WCR and payment terms evolution
ACADEMIE DES SERVICES A LA PERSONNE

Positioning of ACADEMIE DES SERVICES A LA PERSONNE 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 ACADEMIE DES SERVICES A LA PERSONNE is estimated at 433 424 € (range 152 496€ - 1 109 637€). With an EBITDA of 211 429€, 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 2024
134 transactions
152k€ 433k€ 1109k€
433 424 € Range: 152 496€ - 1 109 637€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
211 429 € × 2.2x
Estimation 458 414 €
166 114€ - 1 192 269€
Revenue Multiple 30%
1 595 957 € × 0.36x
Estimation 570 457 €
190 326€ - 1 115 351€
Net Income Multiple 20%
56 317 € × 2.9x
Estimation 165 401 €
61 707€ - 894 489€

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 ACADEMIE DES SERVICES A LA PERSONNE with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about ACADEMIE DES SERVICES A LA PERSONNE

What is the revenue of ACADEMIE DES SERVICES A LA PERSONNE ?

The revenue of ACADEMIE DES SERVICES A LA PERSONNE in 2024 is 1.6 M€.

Is ACADEMIE DES SERVICES A LA PERSONNE profitable?

Yes, ACADEMIE DES SERVICES A LA PERSONNE generated a net profit of 56 k€ in 2024.

Where is the headquarters of ACADEMIE DES SERVICES A LA PERSONNE ?

The headquarters of ACADEMIE DES SERVICES A LA PERSONNE is located in LE MANS (72100), in the department Sarthe.

Where to find the tax return of ACADEMIE DES SERVICES A LA PERSONNE ?

The tax return of ACADEMIE DES SERVICES A LA PERSONNE 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 ACADEMIE DES SERVICES A LA PERSONNE operate?

ACADEMIE DES SERVICES A LA PERSONNE 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.