AVIGNON FORMATION CONTINUE AUX METIERS DE LA SANTE : revenue, balance sheet and financial ratios

AVIGNON FORMATION CONTINUE AUX METIERS DE LA SANTE is a French company founded 17 years ago, specialized in the sector Formation continue d'adultes. Based in AVIGNON (84000), this company of category PME shows in 2023 a revenue of 84 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 - AVIGNON FORMATION CONTINUE AUX METIERS DE LA SANTE (SIREN 510774482)
Indicator 2023 2022 2021 2018 2017 2016
Revenue 83 558 € 23 430 € 41 467 € 122 832 € 139 040 € 188 587 €
Net income 19 522 € -22 168 € -33 892 € -827 € 21 981 € 30 953 €
EBITDA 20 251 € -21 342 € -33 332 € -557 € 26 331 € 36 940 €
Net margin 23.4% -94.6% -81.7% -0.7% 15.8% 16.4%

Revenue and income statement

In 2023, AVIGNON FORMATION CONTINUE AUX METIERS DE LA SANTE achieves revenue of 84 k€. Revenue is declining over the period 2016-2023 (CAGR: -11.0%). Vs 2022, growth of +257% (23 k€ -> 84 k€). After deducting consumption (0 €), gross margin stands at 84 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 20 k€, representing 24.2% of revenue. Positive scissor effect: EBITDA margin improves by +115.3 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 20 k€, i.e. 23.4% 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

83 558 €

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

83 558 €

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

20 251 €

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

19 522 €

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

19 522 €

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

24.2%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

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 61%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 24.3% 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 (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

1.687%

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

60.923%

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

24.318%

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

0.061

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

1.0%

Solvency indicators evolution
AVIGNON FORMATION CONTINUE AUX METIERS DE LA SANTE

Sector positioning

Debt ratio
1.69 2023
2021
2022
2023
Q1: 0.0
Med: 3.62
Q3: 37.96
Good

In 2023, the debt ratio of AVIGNON FORMATION CONTINU... (1.69) 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
60.92% 2023
2021
2022
2023
Q1: 1.77%
Med: 30.93%
Q3: 61.22%
Good

In 2023, the financial autonomy of AVIGNON FORMATION CONTINU... (60.9%) 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
0.06 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.54 years
Average +28 pts over 3 years

In 2023, the repayment capacity of AVIGNON FORMATION CONTINU... (0.06) 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 257.78. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

257.782

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

0.0

Liquidity indicators evolution
AVIGNON FORMATION CONTINUE AUX METIERS DE LA SANTE

Sector positioning

Liquidity ratio
257.78 2023
2021
2022
2023
Q1: 129.96
Med: 228.25
Q3: 426.41
Good +6 pts over 3 years

In 2023, the liquidity ratio of AVIGNON FORMATION CONTINU... (257.78) 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
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.69x
Average

In 2023, the interest coverage of AVIGNON FORMATION CONTINU... (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: 22 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 256 days. Excellent situation: suppliers finance 234 days of the operating cycle (retail model). WCR is negative (-0 days): operations structurally generate cash. Notable WCR improvement over the period (-100%), freeing up cash.

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

-50 €

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

22 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

256 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

0 j

WCR and payment terms evolution
AVIGNON FORMATION CONTINUE AUX METIERS DE LA SANTE

Positioning of AVIGNON FORMATION CONTINUE AUX METIERS DE LA SANTE 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 AVIGNON FORMATION CONTINUE AUX METIERS DE LA SANTE is estimated at 42 380 € (range 15 222€ - 136 631€). With an EBITDA of 20 251€, 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 2023
134 transactions
15k€ 42k€ 136k€
42 380 € Range: 15 222€ - 136 631€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
20 251 € × 2.2x
Estimation 43 908 €
15 911€ - 114 197€
Revenue Multiple 30%
83 558 € × 0.36x
Estimation 29 867 €
9 965€ - 58 395€
Net Income Multiple 20%
19 522 € × 2.9x
Estimation 57 335 €
21 391€ - 310 070€

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 AVIGNON FORMATION CONTINUE AUX METIERS DE LA SANTE with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about AVIGNON FORMATION CONTINUE AUX METIERS DE LA SANTE

What is the revenue of AVIGNON FORMATION CONTINUE AUX METIERS DE LA SANTE ?

The revenue of AVIGNON FORMATION CONTINUE AUX METIERS DE LA SANTE in 2023 is 84 k€.

Is AVIGNON FORMATION CONTINUE AUX METIERS DE LA SANTE profitable?

Yes, AVIGNON FORMATION CONTINUE AUX METIERS DE LA SANTE generated a net profit of 20 k€ in 2023.

Where is the headquarters of AVIGNON FORMATION CONTINUE AUX METIERS DE LA SANTE ?

The headquarters of AVIGNON FORMATION CONTINUE AUX METIERS DE LA SANTE is located in AVIGNON (84000), in the department Vaucluse.

Where to find the tax return of AVIGNON FORMATION CONTINUE AUX METIERS DE LA SANTE ?

The tax return of AVIGNON FORMATION CONTINUE AUX METIERS DE LA SANTE 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 AVIGNON FORMATION CONTINUE AUX METIERS DE LA SANTE operate?

AVIGNON FORMATION CONTINUE AUX METIERS DE LA SANTE 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.