ASSURANCE FORMATION AUDIT ACCOMPAGNEMENT : revenue, balance sheet and financial ratios

ASSURANCE FORMATION AUDIT ACCOMPAGNEMENT is a French company founded 23 years ago, specialized in the sector Formation continue d'adultes. Based in PARIS (75008), this company of category PME shows in 2019 a revenue of 9.5 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 - ASSURANCE FORMATION AUDIT ACCOMPAGNEMENT (SIREN 444495881)
Indicator 2019 2018 2016
Revenue 9 517 090 € 8 371 981 € 7 349 962 €
Net income 1 595 027 € 1 330 714 € 1 064 779 €
EBITDA 2 418 952 € 1 899 848 € 1 662 462 €
Net margin 16.8% 15.9% 14.5%

Revenue and income statement

In 2019, ASSURANCE FORMATION AUDIT ACCOMPAGNEMENT achieves revenue of 9.5 M€. Over the period 2016-2019, the company shows strong growth with a CAGR (compound annual growth rate) of +9.0%. Vs 2018, growth of +14% (8.4 M€ -> 9.5 M€). After deducting consumption (0 €), gross margin stands at 9.5 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 2.4 M€, representing 25.4% of revenue. Positive scissor effect: EBITDA margin improves by +2.7 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 1.6 M€, i.e. 16.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

9 517 090 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

9 517 090 €

EBITDA (2019) ?
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

2 418 952 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 259 414 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 595 027 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

25.4%

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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 80%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 18.1% 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 (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

80.319%

Financial autonomy (2019) ?
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

33.761%

Cash flow / Revenue (2019) ?
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

18.141%

Repayment capacity (2019) ?
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

0.973

Asset age ratio (2019) ?
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

15.5%

Solvency indicators evolution
ASSURANCE FORMATION AUDIT ACCOMPAGNEMENT

Sector positioning

Debt ratio
80.32 2019
2016
2018
2019
Q1: 0.0
Med: 3.84
Q3: 42.29
Average +34 pts over 3 years

In 2019, the debt ratio of ASSURANCE FORMATION AUDIT... (80.32) 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
33.76% 2019
2016
2018
2019
Q1: 4.48%
Med: 32.0%
Q3: 60.33%
Good -21 pts over 3 years

In 2019, the financial autonomy of ASSURANCE FORMATION AUDIT... (33.8%) 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
0.97 years 2019
2016
2018
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 0.54 years
Average +23 pts over 3 years

In 2019, the repayment capacity of ASSURANCE FORMATION AUDIT... (0.97) 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 250.70. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2019) ?
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

250.702

Interest coverage (2019) ?
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

0.308

Liquidity indicators evolution
ASSURANCE FORMATION AUDIT ACCOMPAGNEMENT

Sector positioning

Liquidity ratio
250.7 2019
2016
2018
2019
Q1: 130.07
Med: 211.29
Q3: 384.44
Good

In 2019, the liquidity ratio of ASSURANCE FORMATION AUDIT... (250.70) 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
0.31x 2019
2016
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 0.59x
Good +7 pts over 3 years

In 2019, the interest coverage of ASSURANCE FORMATION AUDIT... (0.3x) 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: 129 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 69 days. The gap of 60 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 104 days of revenue, i.e. 2.7 M€ to permanently finance. Over 2016-2019, WCR increased by +117%, requiring additional financing.

Operating WCR (2019) ?
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

2 749 011 €

Customer credit (2019) ?
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

129 j

Supplier credit (2019) ?
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

69 j

Inventory turnover (2019) ?
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 (2019) ?
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

104 j

WCR and payment terms evolution
ASSURANCE FORMATION AUDIT ACCOMPAGNEMENT

Positioning of ASSURANCE FORMATION AUDIT ACCOMPAGNEMENT 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 ASSURANCE FORMATION AUDIT ACCOMPAGNEMENT is estimated at 4 579 786 € (range 1 640 281€ - 13 882 484€). With an EBITDA of 2 418 952€, 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 2019
134 transactions
1640k€ 4579k€ 13882k€
4 579 786 € Range: 1 640 281€ - 13 882 484€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 418 952 € × 2.2x
Estimation 5 244 695 €
1 900 506€ - 13 640 711€
Revenue Multiple 30%
9 517 090 € × 0.36x
Estimation 3 401 778 €
1 134 961€ - 6 651 114€
Net Income Multiple 20%
1 595 027 € × 2.9x
Estimation 4 684 527 €
1 747 698€ - 25 333 974€

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 ASSURANCE FORMATION AUDIT ACCOMPAGNEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about ASSURANCE FORMATION AUDIT ACCOMPAGNEMENT

What is the revenue of ASSURANCE FORMATION AUDIT ACCOMPAGNEMENT ?

The revenue of ASSURANCE FORMATION AUDIT ACCOMPAGNEMENT in 2019 is 9.5 M€.

Is ASSURANCE FORMATION AUDIT ACCOMPAGNEMENT profitable?

Yes, ASSURANCE FORMATION AUDIT ACCOMPAGNEMENT generated a net profit of 1.6 M€ in 2019.

Where is the headquarters of ASSURANCE FORMATION AUDIT ACCOMPAGNEMENT ?

The headquarters of ASSURANCE FORMATION AUDIT ACCOMPAGNEMENT is located in PARIS (75008), in the department Paris.

Where to find the tax return of ASSURANCE FORMATION AUDIT ACCOMPAGNEMENT ?

The tax return of ASSURANCE FORMATION AUDIT ACCOMPAGNEMENT 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 ASSURANCE FORMATION AUDIT ACCOMPAGNEMENT operate?

ASSURANCE FORMATION AUDIT ACCOMPAGNEMENT 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.