ACCOMPAGNEMENT ET METHODE DU DEVELOPPEMENT PROFESSIONNEL CONTINU : revenue, balance sheet and financial ratios

ACCOMPAGNEMENT ET METHODE DU DEVELOPPEMENT PROFESSIONNEL CONTINU is a French company founded 13 years ago, specialized in the sector Formation continue d'adultes. Based in CLAMART (92140), this company of category PME shows in 2018 a revenue of 204 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 - ACCOMPAGNEMENT ET METHODE DU DEVELOPPEMENT PROFESSIONNEL CONTINU (SIREN 792691875)
Indicator 2018 2017 2016
Revenue 204 128 € 228 962 € 208 025 €
Net income 13 594 € 36 311 € 20 785 €
EBITDA 18 261 € 44 175 € 24 096 €
Net margin 6.7% 15.9% 10.0%

Revenue and income statement

In 2018, ACCOMPAGNEMENT ET METHODE DU DEVELOPPEMENT PROFESSIONNEL CONTINU achieves revenue of 204 k€. Activity remains stable over the period (CAGR: -0.9%). Significant drop of -11% vs 2017. After deducting consumption (0 €), gross margin stands at 204 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 18 k€, representing 8.9% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -59%, reducing margin by 10.3 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 k€, i.e. 6.7% 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

204 128 €

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

204 128 €

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

18 261 €

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

15 931 €

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

13 594 €

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

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 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 8.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2018) ?
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 (2018) ?
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

0.0%

Cash flow / Revenue (2018) ?
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

8.715%

Repayment capacity (2018) ?
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

0.0

Asset age ratio (2018) ?
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

66.6%

Solvency indicators evolution
ACCOMPAGNEMENT ET METHODE DU DEVELOPPEMENT PROFESSIONNEL CONTINU

Sector positioning

Debt ratio
0.0 2018
2016
2017
2018
Q1: 0.0
Med: 4.6
Q3: 42.38
Excellent

In 2018, the debt ratio of ACCOMPAGNEMENT ET METHODE... (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
0.0% 2018
2016
2017
2018
Q1: 5.07%
Med: 32.22%
Q3: 60.74%
Average

In 2018, the financial autonomy of ACCOMPAGNEMENT ET METHODE... (0.0%) 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
0.0 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.0 years
Q3: 0.54 years
Excellent

In 2018, the repayment capacity of ACCOMPAGNEMENT ET METHODE... (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 327.48. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

327.481

Interest coverage (2018) ?
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

0.0

Liquidity indicators evolution
ACCOMPAGNEMENT ET METHODE DU DEVELOPPEMENT PROFESSIONNEL CONTINU

Sector positioning

Liquidity ratio
327.48 2018
2016
2017
2018
Q1: 126.94
Med: 209.82
Q3: 365.84
Good +10 pts over 3 years

In 2018, the liquidity ratio of ACCOMPAGNEMENT ET METHODE... (327.48) 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 2018
2016
2017
2018
Q1: 0.0x
Med: 0.0x
Q3: 0.57x
Average

In 2018, the interest coverage of ACCOMPAGNEMENT ET METHODE... (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. Average customer payment term: 49 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. The gap of 37 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 24 days of revenue, i.e. 14 k€ to permanently finance.

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

13 746 €

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

49 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

12 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

24 j

WCR and payment terms evolution
ACCOMPAGNEMENT ET METHODE DU DEVELOPPEMENT PROFESSIONNEL CONTINU

Positioning of ACCOMPAGNEMENT ET METHODE DU DEVELOPPEMENT PROFESSIONNEL CONTINU 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 ACCOMPAGNEMENT ET METHODE DU DEVELOPPEMENT PROFESSIONNEL CONTINU is estimated at 49 670 € (range 17 455€ - 137 467€). With an EBITDA of 18 261€, 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 2018
134 transactions
17k€ 49k€ 137k€
49 670 € Range: 17 455€ - 137 467€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
18 261 € × 2.2x
Estimation 39 593 €
14 347€ - 102 976€
Revenue Multiple 30%
204 128 € × 0.36x
Estimation 72 963 €
24 343€ - 142 657€
Net Income Multiple 20%
13 594 € × 2.9x
Estimation 39 925 €
14 895€ - 215 915€

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 ACCOMPAGNEMENT ET METHODE DU DEVELOPPEMENT PROFESSIONNEL CONTINU with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about ACCOMPAGNEMENT ET METHODE DU DEVELOPPEMENT PROFESSIONNEL CONTINU

What is the revenue of ACCOMPAGNEMENT ET METHODE DU DEVELOPPEMENT PROFESSIONNEL CONTINU ?

The revenue of ACCOMPAGNEMENT ET METHODE DU DEVELOPPEMENT PROFESSIONNEL CONTINU in 2018 is 204 k€.

Is ACCOMPAGNEMENT ET METHODE DU DEVELOPPEMENT PROFESSIONNEL CONTINU profitable?

Yes, ACCOMPAGNEMENT ET METHODE DU DEVELOPPEMENT PROFESSIONNEL CONTINU generated a net profit of 14 k€ in 2018.

Where is the headquarters of ACCOMPAGNEMENT ET METHODE DU DEVELOPPEMENT PROFESSIONNEL CONTINU ?

The headquarters of ACCOMPAGNEMENT ET METHODE DU DEVELOPPEMENT PROFESSIONNEL CONTINU is located in CLAMART (92140), in the department Hauts-de-Seine.

Where to find the tax return of ACCOMPAGNEMENT ET METHODE DU DEVELOPPEMENT PROFESSIONNEL CONTINU ?

The tax return of ACCOMPAGNEMENT ET METHODE DU DEVELOPPEMENT PROFESSIONNEL CONTINU 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 ACCOMPAGNEMENT ET METHODE DU DEVELOPPEMENT PROFESSIONNEL CONTINU operate?

ACCOMPAGNEMENT ET METHODE DU DEVELOPPEMENT PROFESSIONNEL CONTINU 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.