SIREN : 493835185
APOTHEMUS is a French company founded 19 years ago, specialized in the sector Formation continue d'adultes. Based in TOULOUSE (31000), this company of category PME shows in 2023 a revenue of 147 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
| Indicator | 2023 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|
| Revenue | 147 462 € | 470 613 € | N/C | N/C | 516 850 € |
| Net income | 216 927 € | 41 959 € | 111 947 € | 200 233 € | 267 990 € |
| EBITDA | 38 130 € | -13 173 € | N/C | N/C | 17 540 € |
| Net margin | 147.1% | 8.9% | N/C | N/C | 51.9% |
In 2023, APOTHEMUS achieves revenue of 147 k€. Revenue is declining over the period 2017-2023 (CAGR: -18.9%). Significant drop of -69% vs 2020. After deducting consumption (0 €), gross margin stands at 147 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 38 k€, representing 25.9% of revenue. Positive scissor effect: EBITDA margin improves by +28.7 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 217 k€, i.e. 147.1% of revenue. This profit can be retained or distributed to shareholders.
147 462 €
147 462 €
38 130 €
32 716 €
216 927 €
25.9%
The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 96%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 40.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.538%
96.086%
40.079%
0.176
13.6%
In 2023, the debt ratio of APOTHEMUS (0.54) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of APOTHEMUS (96.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2023, the repayment capacity of APOTHEMUS (0.18) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 2766.05. 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 93.7x. Operating income very largely covers interest expenses: high safety margin.
2766.045
93.653
In 2023, the liquidity ratio of APOTHEMUS (2766.05) 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.
In 2023, the interest coverage of APOTHEMUS (93.7x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. Excellent situation: suppliers finance 63 days of the operating cycle (retail model). WCR is negative (-95 days): operations structurally generate cash. Over 2017-2023, WCR increased by +20%, requiring additional financing.
-38 783 €
10 j
73 j
0 j
-95 j
Based on 134 transactions of similar company sales (all years), the value of APOTHEMUS is estimated at 184 569 € (range 67 792€ - 827 520€). With an EBITDA of 38 130€, 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare APOTHEMUS with other companies in the same sector:
Voir toutes les statistiques du secteur Formation continue d'adultes
The revenue of APOTHEMUS in 2023 is 147 k€.
Yes, APOTHEMUS generated a net profit of 217 k€ in 2023.
The headquarters of APOTHEMUS is located in TOULOUSE (31000), in the department Haute-Garonne.
The tax return of APOTHEMUS 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).
APOTHEMUS 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.