SIREN : 479988537
BOYER FORMATION is a French company founded 21 years ago, specialized in the sector Enseignement secondaire technique ou professionnel. Based in ORAISON (04700), this company of category PME shows in 2025 a revenue of 3.1 M€. 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 | 2025 | 2024 | 2023 | 2021 | 2020 | 2019 | 2018 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 3 094 610 € | 2 975 343 € | 3 878 758 € | N/C | 2 074 211 € | 2 075 760 € | 1 848 623 € | 1 875 904 € |
| Net income | 439 009 € | 356 825 € | 630 422 € | 528 464 € | 156 017 € | 229 065 € | 211 131 € | 170 902 € |
| EBITDA | 773 297 € | 679 203 € | 1 096 312 € | N/C | 368 934 € | 446 269 € | 370 728 € | 323 932 € |
| Net margin | 14.2% | 12.0% | 16.3% | N/C | 7.5% | 11.0% | 11.4% | 9.1% |
In 2025, BOYER FORMATION achieves revenue of 3.1 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +5.7%. Vs 2024: +4%. After deducting consumption (32 k€), gross margin stands at 3.1 M€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 773 k€, representing 25.0% of revenue. Positive scissor effect: EBITDA margin improves by +2.2 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 439 k€, i.e. 14.2% of revenue. This profit can be retained or distributed to shareholders.
3 094 610 €
3 062 126 €
773 297 €
583 607 €
439 009 €
25.0%
The debt ratio (= Financial debt / Equity x 100) stands at 54%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 52%. 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 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
53.81%
51.828%
17.487%
1.012
24.8%
In 2025, the debt ratio of BOYER FORMATION (53.81) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2025, the financial autonomy of BOYER FORMATION (51.8%) 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.
In 2025, the repayment capacity of BOYER FORMATION (1.01) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 262.81. 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 1.5x. Coverage is limited: any activity downturn would jeopardize interest payments.
262.808
1.491
In 2025, the liquidity ratio of BOYER FORMATION (262.81) 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.
In 2025, the interest coverage of BOYER FORMATION (1.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. The company must finance 26 days of gap between collections and payments. Overall, WCR represents 45 days of revenue, i.e. 389 k€ to permanently finance. Over 2016-2025, WCR increased by +73%, requiring additional financing.
389 054 €
54 j
28 j
0 j
45 j
Based on 412 transactions of similar company sales (all years), the value of BOYER FORMATION is estimated at 1 751 693 € (range 706 675€ - 4 812 020€). With an EBITDA of 773 297€, the sector multiple of 3.0x is applied. The price/revenue ratio is 0.29x (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.
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This estimate is based on the analysis of 412 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 BOYER FORMATION with other companies in the same sector:
Voir toutes les statistiques du secteur Enseignement secondaire technique ou professionnel
The revenue of BOYER FORMATION in 2025 is 3.1 M€.
Yes, BOYER FORMATION generated a net profit of 439 k€ in 2025.
The headquarters of BOYER FORMATION is located in ORAISON (04700), in the department Alpes-de-Haute-Provence.
The tax return of BOYER 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).
BOYER FORMATION operates in the sector Enseignement secondaire technique ou professionnel (NAF code 85.32Z). See the 'Sector positioning' section above to compare the company with its competitors.