CENTRE DE FABRICATION ET DE TRANSFORMATION DE L ACIER : revenue, balance sheet and financial ratios

CENTRE DE FABRICATION ET DE TRANSFORMATION DE L ACIER is a French company founded 16 years ago, specialized in the sector Formation continue d'adultes. Based in AMBRIERES-LES-VALLEES (53300), this company of category PME shows in 2017 a revenue of 1.5 M€. 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 - CENTRE DE FABRICATION ET DE TRANSFORMATION DE L ACIER (SIREN 519130223)
Indicator 2025 2024 2023 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C 1 491 049 € 1 242 300 €
Net income 188 574 € 15 025 € 68 374 € 173 716 € 125 137 € 140 169 € 94 732 €
EBITDA N/C N/C N/C N/C N/C 195 226 € 139 131 €
Net margin N/C N/C N/C N/C N/C 9.4% 7.6%

Revenue and income statement

In 2025, CENTRE DE FABRICATION ET DE TRANSFORMATION DE L ACIER generates positive net income of 189 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 95 k€ -> 189 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

188 574 €

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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 21%. 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 72%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

21.406%

Financial autonomy (2025) ?
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

71.758%

Asset age ratio (2025) ?
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

39.1%

Solvency indicators evolution
CENTRE DE FABRICATION ET DE TRANSFORMATION DE L ACIER

Sector positioning

Debt ratio
21.41 2025
2023
2024
2025
Q1: 0.0
Med: 4.1
Q3: 39.26
Average +7 pts over 3 years

In 2025, the debt ratio of CENTRE DE FABRICATION ET ... (21.41) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
71.76% 2025
2023
2024
2025
Q1: 1.95%
Med: 30.49%
Q3: 62.39%
Excellent

In 2025, the financial autonomy of CENTRE DE FABRICATION ET ... (71.8%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 621.72. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

621.721

Liquidity indicators evolution
CENTRE DE FABRICATION ET DE TRANSFORMATION DE L ACIER

Sector positioning

Liquidity ratio
621.72 2025
2023
2024
2025
Q1: 138.82
Med: 248.55
Q3: 557.49
Excellent

In 2025, the liquidity ratio of CENTRE DE FABRICATION ET ... (621.72) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

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 (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
CENTRE DE FABRICATION ET DE TRANSFORMATION DE L ACIER

Positioning of CENTRE DE FABRICATION ET DE TRANSFORMATION DE L ACIER 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 CENTRE DE FABRICATION ET DE TRANSFORMATION DE L ACIER is estimated at 553 833 € (range 206 623€ - 2 995 139€). 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 2025
134 transactions
206k€ 553k€ 2995k€
553 833 € Range: 206 623€ - 2 995 139€
NAF 5 all-time

Valuation method used

Net Income Multiple
188 574 € × 2.9x = 553 834 €
Range: 206 624€ - 2 995 140€

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 CENTRE DE FABRICATION ET DE TRANSFORMATION DE L ACIER with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about CENTRE DE FABRICATION ET DE TRANSFORMATION DE L ACIER

What is the revenue of CENTRE DE FABRICATION ET DE TRANSFORMATION DE L ACIER ?

The revenue of CENTRE DE FABRICATION ET DE TRANSFORMATION DE L ACIER in 2017 is 1.5 M€.

Is CENTRE DE FABRICATION ET DE TRANSFORMATION DE L ACIER profitable?

Yes, CENTRE DE FABRICATION ET DE TRANSFORMATION DE L ACIER generated a net profit of 189 k€ in 2025.

Where is the headquarters of CENTRE DE FABRICATION ET DE TRANSFORMATION DE L ACIER ?

The headquarters of CENTRE DE FABRICATION ET DE TRANSFORMATION DE L ACIER is located in AMBRIERES-LES-VALLEES (53300), in the department Mayenne.

Where to find the tax return of CENTRE DE FABRICATION ET DE TRANSFORMATION DE L ACIER ?

The tax return of CENTRE DE FABRICATION ET DE TRANSFORMATION DE L ACIER 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 CENTRE DE FABRICATION ET DE TRANSFORMATION DE L ACIER operate?

CENTRE DE FABRICATION ET DE TRANSFORMATION DE L ACIER 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.