ATTITUDE FORMATION : revenue, balance sheet and financial ratios

ATTITUDE FORMATION is a French company founded 13 years ago, specialized in the sector Formation continue d'adultes. Based in LE MANS (72000), this company of category PME shows in 2023 a revenue of 542 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

Financial history - ATTITUDE FORMATION (SIREN 792664823)
Indicator 2024 2023 2020
Revenue N/C 541 878 € 397 601 €
Net income 152 402 € 93 808 € 70 967 €
EBITDA N/C 120 810 € 92 785 €
Net margin N/C 17.3% 17.8%

Revenue and income statement

In 2024, ATTITUDE FORMATION generates positive net income of 152 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2024: 71 k€ -> 152 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

152 402 €

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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 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 67%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.282%

Financial autonomy (2024) ?
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

67.353%

Asset age ratio (2024) ?
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

53.6%

Solvency indicators evolution
ATTITUDE FORMATION

Sector positioning

Debt ratio
2.28 2024
2020
2023
2024
Q1: 0.0
Med: 3.22
Q3: 34.93
Good +6 pts over 3 years

In 2024, the debt ratio of ATTITUDE FORMATION (2.28) 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
67.35% 2024
2020
2023
2024
Q1: 1.03%
Med: 30.48%
Q3: 60.98%
Excellent

In 2024, the financial autonomy of ATTITUDE FORMATION (67.3%) 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.

Repayment capacity
0.0 years 2023
2020
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.54 years
Excellent -28 pts over 2 years

In 2023, the repayment capacity of ATTITUDE FORMATION (0.00) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 318.05. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

318.054

Liquidity indicators evolution
ATTITUDE FORMATION

Sector positioning

Liquidity ratio
318.05 2024
2020
2023
2024
Q1: 126.79
Med: 230.24
Q3: 439.51
Good -15 pts over 3 years

In 2024, the liquidity ratio of ATTITUDE FORMATION (318.05) 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
0.0x 2023
2020
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.69x
Average

In 2023, the interest coverage of ATTITUDE FORMATION (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.

Operating WCR (2024) ?
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 (2024) ?
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 (2024) ?
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

0 j

Inventory turnover (2024) ?
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
ATTITUDE FORMATION

Positioning of ATTITUDE FORMATION 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 ATTITUDE FORMATION is estimated at 447 598 € (range 166 989€ - 2 420 616€). 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 2024
134 transactions
166k€ 447k€ 2420k€
447 598 € Range: 166 989€ - 2 420 616€
NAF 5 all-time

Valuation method used

Net Income Multiple
152 402 € × 2.9x = 447 598 €
Range: 166 989€ - 2 420 616€

Only this financial indicator is available for this company.

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 ATTITUDE FORMATION with other companies in the same sector:

Frequently asked questions about ATTITUDE FORMATION

What is the revenue of ATTITUDE FORMATION ?

The revenue of ATTITUDE FORMATION in 2023 is 542 k€.

Is ATTITUDE FORMATION profitable?

Yes, ATTITUDE FORMATION generated a net profit of 152 k€ in 2024.

Where is the headquarters of ATTITUDE FORMATION ?

The headquarters of ATTITUDE FORMATION is located in LE MANS (72000), in the department Sarthe.

Where to find the tax return of ATTITUDE FORMATION ?

The tax return of ATTITUDE 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 ATTITUDE FORMATION operate?

ATTITUDE 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.