ACTION FORMATION JN : revenue, balance sheet and financial ratios

ACTION FORMATION JN is a French company founded 10 years ago, specialized in the sector Enseignement secondaire technique ou professionnel. Based in LE BLANC-MESNIL (93150), this company of category PME shows in 2025 a revenue of 212 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 - ACTION FORMATION JN (SIREN 819006149)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 212 110 € 301 223 € 274 535 € 124 976 € 95 239 € 53 985 € 71 437 € 56 989 € 17 470 €
Net income 81 872 € 97 731 € 54 635 € 31 422 € 31 103 € 13 199 € 13 401 € 12 853 € 9 224 €
EBITDA 119 517 € 127 804 € 68 679 € 37 699 € 36 651 € 21 923 € 15 766 € 15 121 € 10 852 €
Net margin 38.6% 32.4% 19.9% 25.1% 32.7% 24.4% 18.8% 22.6% 52.8%

Revenue and income statement

In 2025, ACTION FORMATION JN achieves revenue of 212 k€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +36.6%. Significant drop of -30% vs 2024. After deducting consumption (0 €), gross margin stands at 212 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 120 k€, representing 56.3% of revenue. Positive scissor effect: EBITDA margin improves by +13.9 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 82 k€, i.e. 38.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

212 110 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

212 110 €

EBITDA (2025) ?
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

119 517 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

103 496 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

81 872 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

56.3%

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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 45.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.0%

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

0.0%

Cash flow / Revenue (2025) ?
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

45.808%

Repayment capacity (2025) ?
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 (2025) ?
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

76.6%

Solvency indicators evolution
ACTION FORMATION JN

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 0.01
Med: 16.54
Q3: 49.09
Excellent -35 pts over 3 years

In 2025, the debt ratio of ACTION FORMATION JN (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% 2025
2023
2024
2025
Q1: 2.99%
Med: 44.97%
Q3: 58.45%
Watch -12 pts over 3 years

In 2025, the financial autonomy of ACTION FORMATION JN (0.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.0 years 2025
2023
2024
2025
Q1: -1.79 years
Med: 0.0 years
Q3: 0.59 years
Good +25 pts over 3 years

In 2025, the repayment capacity of ACTION FORMATION JN (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 465.83. 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

465.828

Interest coverage (2025) ?
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
ACTION FORMATION JN

Sector positioning

Liquidity ratio
465.83 2025
2023
2024
2025
Q1: 101.36
Med: 221.74
Q3: 374.8
Excellent +26 pts over 3 years

In 2025, the liquidity ratio of ACTION FORMATION JN (465.83) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 2.33x
Average

In 2025, the interest coverage of ACTION FORMATION JN (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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. Excellent situation: suppliers finance 45 days of the operating cycle (retail model). WCR is negative (-80 days): operations structurally generate cash. Notable WCR improvement over the period (-1229%), freeing up cash.

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

-47 241 €

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

45 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 in days of revenue (2025) ?
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

-80 j

WCR and payment terms evolution
ACTION FORMATION JN

Positioning of ACTION FORMATION JN in its sector

Comparison with sector Enseignement secondaire technique ou professionnel

Valuation estimate

Based on 412 transactions of similar company sales (all years), the value of ACTION FORMATION JN is estimated at 258 185 € (range 101 307€ - 745 800€). With an EBITDA of 119 517€, the sector multiple of 3.0x is applied. The price/revenue ratio is 0.29x (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 2025
412 transactions
101k€ 258k€ 745k€
258 185 € Range: 101 307€ - 745 800€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
119 517 € × 3.0x
Estimation 353 676 €
134 680€ - 964 845€
Revenue Multiple 30%
212 110 € × 0.29x
Estimation 61 889 €
32 091€ - 100 565€
Net Income Multiple 20%
81 872 € × 3.8x
Estimation 313 904 €
121 700€ - 1 166 041€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 412 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 (Enseignement secondaire technique ou professionnel)

Compare ACTION FORMATION JN with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement secondaire technique ou professionnel

Frequently asked questions about ACTION FORMATION JN

What is the revenue of ACTION FORMATION JN ?

The revenue of ACTION FORMATION JN in 2025 is 212 k€.

Is ACTION FORMATION JN profitable?

Yes, ACTION FORMATION JN generated a net profit of 82 k€ in 2025.

Where is the headquarters of ACTION FORMATION JN ?

The headquarters of ACTION FORMATION JN is located in LE BLANC-MESNIL (93150), in the department Seine-Saint-Denis.

Where to find the tax return of ACTION FORMATION JN ?

The tax return of ACTION FORMATION JN 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 ACTION FORMATION JN operate?

ACTION FORMATION JN operates in the sector Enseignement secondaire technique ou professionnel (NAF code 85.32Z). See the 'Sector positioning' section above to compare the company with its competitors.