SIREN : 490229119
ATON FORMATION is a French company founded 20 years ago, specialized in the sector Formation continue d'adultes. Based in EVRY-COURCOURONNES (91000), this company of category ETI shows in 2024 a revenue of 846 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 846 424 € | 783 446 € | 779 116 € | 582 628 € | 533 373 € | 647 539 € | 755 689 € | 657 149 € | 532 990 € |
| Net income | -1 340 € | 2 150 € | 130 054 € | 53 309 € | 28 922 € | 72 420 € | 99 076 € | 45 112 € | 10 840 € |
| EBITDA | 8 909 € | 8 750 € | 175 134 € | 73 425 € | 35 807 € | 105 372 € | 139 829 € | 78 704 € | 19 454 € |
| Net margin | -0.2% | 0.3% | 16.7% | 9.1% | 5.4% | 11.2% | 13.1% | 6.9% | 2.0% |
In 2024, ATON FORMATION achieves revenue of 846 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.0%. Vs 2023: +8%. After deducting consumption (1 k€), gross margin stands at 845 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 9 k€, representing 1.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -1 k€ (-0.2% of revenue), which will impact equity.
846 424 €
845 216 €
8 909 €
5 886 €
-1 340 €
1.1%
The debt ratio (= Financial debt / Equity x 100) stands at 194%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
194.195%
17.852%
-0.227%
-48.763
6.1%
In 2024, the debt ratio of ATON FORMATION (194.19) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of ATON FORMATION (17.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of ATON FORMATION (-48.76) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 208.73. 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 68.5x. Operating income very largely covers interest expenses: high safety margin.
208.729
68.549
In 2024, the liquidity ratio of ATON FORMATION (208.73) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of ATON FORMATION (68.5x) 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: 39 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. The company must finance 4 days of gap between collections and payments. Overall, WCR represents 41 days of revenue, i.e. 97 k€ to permanently finance. Notable WCR improvement over the period (-43%), freeing up cash.
96 721 €
39 j
35 j
0 j
41 j
Based on 134 transactions of similar company sales (all years), the value of ATON FORMATION is estimated at 125 526 € (range 42 227€ - 253 223€). With an EBITDA of 8 909€, 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.
Ajustez les pondérations selon votre analyse
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 ATON FORMATION with other companies in the same sector:
Voir toutes les statistiques du secteur Formation continue d'adultes
The revenue of ATON FORMATION in 2024 is 846 k€.
ATON FORMATION recorded a net loss in 2024.
The headquarters of ATON FORMATION is located in EVRY-COURCOURONNES (91000), in the department Essonne.
The tax return of ATON 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).
ATON FORMATION 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.