ASSURANCES ET INSTITUT DE FORMATION : revenue, balance sheet and financial ratios

ASSURANCES ET INSTITUT DE FORMATION is a French company founded 13 years ago, specialized in the sector Activités des agents et courtiers d'assurances. Based in MONTBELIARD (25200), this company of category PME shows in 2022 a revenue of 240 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ASSURANCES ET INSTITUT DE FORMATION (SIREN 790355390)
Indicator 2022 2017 2016
Revenue 239 832 € 57 412 € 50 791 €
Net income 83 400 € -1 372 € 946 €
EBITDA 110 228 € -470 € 2 355 €
Net margin 34.8% -2.4% 1.9%

Revenue and income statement

In 2022, ASSURANCES ET INSTITUT DE FORMATION achieves revenue of 240 k€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +29.5%. Vs 2017, growth of +318% (57 k€ -> 240 k€). After deducting consumption (0 €), gross margin stands at 240 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 110 k€, representing 46.0% of revenue. Positive scissor effect: EBITDA margin improves by +46.8 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 83 k€, i.e. 34.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

239 832 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

239 832 €

EBITDA (2022) ?
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

110 228 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

105 840 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

83 400 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

46.0%

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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 2%. 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 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 36.6% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.03%

Financial autonomy (2022) ?
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

1.809%

Cash flow / Revenue (2022) ?
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

36.609%

Repayment capacity (2022) ?
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

0.002

Asset age ratio (2022) ?
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

72.4%

Solvency indicators evolution
ASSURANCES ET INSTITUT DE FORMATION

Sector positioning

Debt ratio
2.03 2022
2016
2017
2022
Q1: 0.03
Med: 12.59
Q3: 62.94
Good -21 pts over 3 years

In 2022, the debt ratio of ASSURANCES ET INSTITUT DE... (2.03) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
1.81% 2022
2016
2017
2022
Q1: 17.59%
Med: 47.12%
Q3: 73.71%
Average

In 2022, the financial autonomy of ASSURANCES ET INSTITUT DE... (1.8%) 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 2022
2016
2017
2022
Q1: 0.0 years
Med: 0.15 years
Q3: 2.38 years
Good

In 2022, the repayment capacity of ASSURANCES ET INSTITUT DE... (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 783.07. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

783.074

Interest coverage (2022) ?
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
ASSURANCES ET INSTITUT DE FORMATION

Sector positioning

Liquidity ratio
783.07 2022
2016
2017
2022
Q1: 118.8
Med: 232.91
Q3: 512.08
Excellent

In 2022, the liquidity ratio of ASSURANCES ET INSTITUT DE... (783.07) 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 2022
2016
2017
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.08x
Average -50 pts over 3 years

In 2022, the interest coverage of ASSURANCES ET INSTITUT DE... (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: 6 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Overall, WCR represents 106 days of revenue, i.e. 71 k€ to permanently finance. Over 2016-2022, WCR increased by +353%, requiring additional financing.

Operating WCR (2022) ?
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

70 825 €

Customer credit (2022) ?
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 (2022) ?
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

6 j

Inventory turnover (2022) ?
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 (2022) ?
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

106 j

WCR and payment terms evolution
ASSURANCES ET INSTITUT DE FORMATION

Positioning of ASSURANCES ET INSTITUT DE FORMATION in its sector

Comparison with sector Activités des agents et courtiers d'assurances

Valuation estimate

Based on 193 transactions of similar company sales (all years), the value of ASSURANCES ET INSTITUT DE FORMATION is estimated at 170 980 € (range 52 825€ - 625 324€). With an EBITDA of 110 228€, the sector multiple of 1.2x is applied. The price/revenue ratio is 0.98x (in line with sector norms). 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 2022
193 transactions
52k€ 170k€ 625k€
170 980 € Range: 52 825€ - 625 324€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
110 228 € × 1.2x
Estimation 133 448 €
34 468€ - 681 157€
Revenue Multiple 30%
239 832 € × 0.98x
Estimation 235 618 €
65 706€ - 438 208€
Net Income Multiple 20%
83 400 € × 2.0x
Estimation 167 857 €
79 399€ - 766 416€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 193 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 (Activités des agents et courtiers d'assurances)

Compare ASSURANCES ET INSTITUT DE FORMATION with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agents et courtiers d'assurances

Frequently asked questions about ASSURANCES ET INSTITUT DE FORMATION

What is the revenue of ASSURANCES ET INSTITUT DE FORMATION ?

The revenue of ASSURANCES ET INSTITUT DE FORMATION in 2022 is 240 k€.

Is ASSURANCES ET INSTITUT DE FORMATION profitable?

Yes, ASSURANCES ET INSTITUT DE FORMATION generated a net profit of 83 k€ in 2022.

Where is the headquarters of ASSURANCES ET INSTITUT DE FORMATION ?

The headquarters of ASSURANCES ET INSTITUT DE FORMATION is located in MONTBELIARD (25200), in the department Doubs.

Where to find the tax return of ASSURANCES ET INSTITUT DE FORMATION ?

The tax return of ASSURANCES ET INSTITUT DE FORMATION 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 ASSURANCES ET INSTITUT DE FORMATION operate?

ASSURANCES ET INSTITUT DE FORMATION operates in the sector Activités des agents et courtiers d'assurances (NAF code 66.22Z). See the 'Sector positioning' section above to compare the company with its competitors.