AFSM ACTION FORMATION SANTE MATERIEL : revenue, balance sheet and financial ratios

AFSM ACTION FORMATION SANTE MATERIEL is a French company founded 18 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in CHARBONNIERES-LES-BAINS (69260), this company of category PME shows in 2019 a revenue of 299 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 - AFSM ACTION FORMATION SANTE MATERIEL (SIREN 504227505)
Indicator 2023 2019 2018 2017
Revenue N/C 298 793 € 306 297 € 249 270 €
Net income 0 € 6 690 € 29 909 € 25 970 €
EBITDA N/C 13 366 € 42 051 € 38 392 €
Net margin N/C 2.2% 9.8% 10.4%

Revenue and income statement

In 2023, AFSM ACTION FORMATION SANTE MATERIEL records a net loss of 0 €. This deficit will reduce equity on the balance sheet. Change over 2017-2019: 26 k€ -> 0 €.

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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 82%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

82.048%

Financial autonomy (2023) ?
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

39.407%

Asset age ratio (2023) ?
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

7.2%

Solvency indicators evolution
AFSM ACTION FORMATION SANTE MATERIEL

Sector positioning

Debt ratio
82.05 2023
2018
2019
2023
Q1: 0.03
Med: 18.67
Q3: 75.45
Average +49 pts over 3 years

In 2023, the debt ratio of AFSM ACTION FORMATION SAN... (82.05) 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
39.41% 2023
2018
2019
2023
Q1: 4.17%
Med: 30.41%
Q3: 56.54%
Good +34 pts over 3 years

In 2023, the financial autonomy of AFSM ACTION FORMATION SAN... (39.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.0 years 2019
2018
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 1.39 years
Average +25 pts over 2 years

In 2019, the repayment capacity of AFSM ACTION FORMATION SAN... (0.00) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 752.60. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

752.597

Liquidity indicators evolution
AFSM ACTION FORMATION SANTE MATERIEL

Sector positioning

Liquidity ratio
752.6 2023
2018
2019
2023
Q1: 132.02
Med: 227.72
Q3: 418.09
Excellent +14 pts over 3 years

In 2023, the liquidity ratio of AFSM ACTION FORMATION SAN... (752.60) 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
2.08x 2019
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 2.16x
Good +15 pts over 2 years

In 2019, the interest coverage of AFSM ACTION FORMATION SAN... (2.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 93 days. Excellent situation: suppliers finance 93 days of the operating cycle (retail model).

Operating WCR (2023) ?
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 (2023) ?
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 (2023) ?
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

93 j

Inventory turnover (2023) ?
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
AFSM ACTION FORMATION SANTE MATERIEL

Positioning of AFSM ACTION FORMATION SANTE MATERIEL in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Similar companies (Autres commerces de détail spécialisés divers)

Compare AFSM ACTION FORMATION SANTE MATERIEL with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about AFSM ACTION FORMATION SANTE MATERIEL

What is the revenue of AFSM ACTION FORMATION SANTE MATERIEL ?

The revenue of AFSM ACTION FORMATION SANTE MATERIEL in 2019 is 299 k€.

Is AFSM ACTION FORMATION SANTE MATERIEL profitable?

Yes, AFSM ACTION FORMATION SANTE MATERIEL generated a net profit of 7 k€ in 2019.

Where is the headquarters of AFSM ACTION FORMATION SANTE MATERIEL ?

The headquarters of AFSM ACTION FORMATION SANTE MATERIEL is located in CHARBONNIERES-LES-BAINS (69260), in the department Rhone.

Where to find the tax return of AFSM ACTION FORMATION SANTE MATERIEL ?

The tax return of AFSM ACTION FORMATION SANTE MATERIEL 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 AFSM ACTION FORMATION SANTE MATERIEL operate?

AFSM ACTION FORMATION SANTE MATERIEL operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.