BUSSIERE CENTRE DE FORMATION CPI : revenue, balance sheet and financial ratios

In 2025, BUSSIERE CENTRE DE FORMATION CPI achieves revenue of 9 k€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.7%. Significant drop of -67% vs 2023. After deducting consumption (0 €), gross margin stands at 9 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 22 k€, representing 253.2% of revenue. Positive scissor effect: EBITDA margin improves by +111.6 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 28 k€, i.e. 331.8% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 11%. 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 87%. 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 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 28.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 2637.28. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 294 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. The gap of 253 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 15218 days of revenue, i.e. 361 k€ to permanently finance. Over 2017-2025, WCR increased by +4225%, requiring additional financing.

Based on 134 transactions of similar company sales (all years), the value of BUSSIERE CENTRE DE FORMATION CPI is estimated at 41 049 € (range 15 027€ - 152 950€). With an EBITDA of 21 648€, 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.