AUVERGNE FORMATION MONITEURS AUTOMOBILE : revenue, balance sheet and financial ratios

AUVERGNE FORMATION MONITEURS AUTOMOBILE is a French company founded 16 years ago, specialized in the sector Enseignement de disciplines sportives et d'activités de loisirs. Based in CLERMONT-FERRAND (63000), this company of category PME shows in 2023 a revenue of 326 k€. 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 - AUVERGNE FORMATION MONITEURS AUTOMOBILE (SIREN 512968819)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 326 124 € 300 971 € 451 583 € 407 262 € 569 697 € 562 987 € 441 335 € 377 103 €
Net income 2 378 € -17 069 € 3 574 € -22 300 € 15 749 € 22 353 € 7 028 € 4 626 €
EBITDA 10 890 € 1 379 € 50 875 € -281 € 36 529 € 64 947 € 31 249 € 2 163 €
Net margin 0.7% -5.7% 0.8% -5.5% 2.8% 4.0% 1.6% 1.2%

Revenue and income statement

In 2023, AUVERGNE FORMATION MONITEURS AUTOMOBILE achieves revenue of 326 k€. Activity remains stable over the period (CAGR: -2.1%). Vs 2022: +8%. After deducting consumption (0 €), gross margin stands at 326 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 11 k€, representing 3.3% of revenue. Positive scissor effect: EBITDA margin improves by +2.9 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 0.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

326 124 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

326 124 €

EBITDA (2023) ?
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

10 890 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

3 909 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 378 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.2%

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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 282%. 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

281.622%

Financial autonomy (2023) ?
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

13.13%

Cash flow / Revenue (2023) ?
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

2.752%

Repayment capacity (2023) ?
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

8.039

Asset age ratio (2023) ?
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

5.5%

Solvency indicators evolution
AUVERGNE FORMATION MONITEURS AUTOMOBILE

Sector positioning

Debt ratio
281.62 2023
2021
2022
2023
Q1: 0.0
Med: 13.52
Q3: 106.92
Watch

In 2023, the debt ratio of AUVERGNE FORMATION MONITE... (281.62) 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.

Financial autonomy
13.13% 2023
2021
2022
2023
Q1: 0.95%
Med: 20.85%
Q3: 53.03%
Average

In 2023, the financial autonomy of AUVERGNE FORMATION MONITE... (13.1%) 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
8.04 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.37 years
Watch

In 2023, the repayment capacity of AUVERGNE FORMATION MONITE... (8.04) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 232.91. 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 14.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

232.905

Interest coverage (2023) ?
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

14.059

Liquidity indicators evolution
AUVERGNE FORMATION MONITEURS AUTOMOBILE

Sector positioning

Liquidity ratio
232.91 2023
2021
2022
2023
Q1: 98.81
Med: 196.82
Q3: 418.81
Good -21 pts over 3 years

In 2023, the liquidity ratio of AUVERGNE FORMATION MONITE... (232.91) 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
14.06x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.26x
Excellent

In 2023, the interest coverage of AUVERGNE FORMATION MONITE... (14.1x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 150 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. The gap of 73 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 123 days of revenue, i.e. 111 k€ to permanently finance.

Operating WCR (2023) ?
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

111 221 €

Customer credit (2023) ?
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

150 j

Supplier credit (2023) ?
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

77 j

Inventory turnover (2023) ?
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 (2023) ?
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

123 j

WCR and payment terms evolution
AUVERGNE FORMATION MONITEURS AUTOMOBILE

Positioning of AUVERGNE FORMATION MONITEURS AUTOMOBILE in its sector

Comparison with sector Enseignement de disciplines sportives et d'activités de loisirs

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 41 767€ to 165 717€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
41k€ 77k€ 165k€
77 640 € Range: 41 767€ - 165 717€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Enseignement de disciplines sportives et d'activités de loisirs)

Compare AUVERGNE FORMATION MONITEURS AUTOMOBILE with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement de disciplines sportives et d'activités de loisirs

Frequently asked questions about AUVERGNE FORMATION MONITEURS AUTOMOBILE

What is the revenue of AUVERGNE FORMATION MONITEURS AUTOMOBILE ?

The revenue of AUVERGNE FORMATION MONITEURS AUTOMOBILE in 2023 is 326 k€.

Is AUVERGNE FORMATION MONITEURS AUTOMOBILE profitable?

Yes, AUVERGNE FORMATION MONITEURS AUTOMOBILE generated a net profit of 2 k€ in 2023.

Where is the headquarters of AUVERGNE FORMATION MONITEURS AUTOMOBILE ?

The headquarters of AUVERGNE FORMATION MONITEURS AUTOMOBILE is located in CLERMONT-FERRAND (63000), in the department Puy-de-Dome.

Where to find the tax return of AUVERGNE FORMATION MONITEURS AUTOMOBILE ?

The tax return of AUVERGNE FORMATION MONITEURS AUTOMOBILE 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 AUVERGNE FORMATION MONITEURS AUTOMOBILE operate?

AUVERGNE FORMATION MONITEURS AUTOMOBILE operates in the sector Enseignement de disciplines sportives et d'activités de loisirs (NAF code 85.51Z). See the 'Sector positioning' section above to compare the company with its competitors.