CENTRE DE FORMATION ET D'ENSEIGNEMENT PROFESSIONNEL : revenue, balance sheet and financial ratios

CENTRE DE FORMATION ET D'ENSEIGNEMENT PROFESSIONNEL is a French company founded 32 years ago, specialized in the sector Formation continue d'adultes. Based in PARIS (75008), this company of category PME shows in 2024 a revenue of 6.3 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 FORMATION ET D'ENSEIGNEMENT PROFESSIONNEL (SIREN 397580879)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 6 311 973 € 5 295 153 € 5 217 876 € 3 249 850 € 1 062 600 € 669 170 € 815 541 € 939 801 € 799 198 €
Net income 151 231 € 118 037 € 393 070 € 90 504 € 81 369 € -67 892 € 10 281 € 33 233 € 33 091 €
EBITDA 1 210 777 € 1 128 418 € 723 093 € 238 666 € 136 575 € -56 898 € -4 954 € 29 369 € 117 444 €
Net margin 2.4% 2.2% 7.5% 2.8% 7.7% -10.1% 1.3% 3.5% 4.1%

Revenue and income statement

In 2024, CENTRE DE FORMATION ET D'ENSEIGNEMENT PROFESSIONNEL achieves revenue of 6.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +29.5%. Vs 2023, growth of +19% (5.3 M€ -> 6.3 M€). After deducting consumption (17 k€), gross margin stands at 6.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.2 M€, representing 19.2% of revenue. Warning negative scissor effect: despite revenue change (+19%), EBITDA varies by +7%, reducing margin by 2.1 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 151 k€, i.e. 2.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 311 973 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 294 519 €

EBITDA (2024) ?
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

1 210 777 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

110 998 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

151 231 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

19.1%

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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 29%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.3% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

28.863%

Financial autonomy (2024) ?
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

12.395%

Cash flow / Revenue (2024) ?
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

17.269%

Repayment capacity (2024) ?
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

0.358

Asset age ratio (2024) ?
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

39.9%

Solvency indicators evolution
CENTRE DE FORMATION ET D'ENSEIGNEMENT PROFESSIONNEL

Sector positioning

Debt ratio
28.86 2024
2022
2023
2024
Q1: 0.0
Med: 3.22
Q3: 34.93
Average +10 pts over 3 years

In 2024, the debt ratio of CENTRE DE FORMATION ET D'... (28.86) 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
12.39% 2024
2022
2023
2024
Q1: 1.03%
Med: 30.48%
Q3: 60.98%
Average

In 2024, the financial autonomy of CENTRE DE FORMATION ET D'... (12.4%) 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
0.36 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.51 years
Average

In 2024, the repayment capacity of CENTRE DE FORMATION ET D'... (0.36) 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 126.67. 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 2.6x. Financial charges are adequately covered by operations.

Liquidity ratio (2024) ?
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

126.671

Interest coverage (2024) ?
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

2.563

Liquidity indicators evolution
CENTRE DE FORMATION ET D'ENSEIGNEMENT PROFESSIONNEL

Sector positioning

Liquidity ratio
126.67 2024
2022
2023
2024
Q1: 126.79
Med: 230.24
Q3: 439.51
Average

In 2024, the liquidity ratio of CENTRE DE FORMATION ET D'... (126.67) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
2.56x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.65x
Excellent +20 pts over 3 years

In 2024, the interest coverage of CENTRE DE FORMATION ET D'... (2.6x) 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: 218 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 315 days. Excellent situation: suppliers finance 97 days of the operating cycle (retail model). Overall, WCR represents 96 days of revenue, i.e. 1.7 M€ to permanently finance. Over 2016-2024, WCR increased by +386%, requiring additional financing.

Operating WCR (2024) ?
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

1 679 995 €

Customer credit (2024) ?
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

218 j

Supplier credit (2024) ?
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

315 j

Inventory turnover (2024) ?
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 (2024) ?
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

96 j

WCR and payment terms evolution
CENTRE DE FORMATION ET D'ENSEIGNEMENT PROFESSIONNEL

Positioning of CENTRE DE FORMATION ET D'ENSEIGNEMENT PROFESSIONNEL 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 FORMATION ET D'ENSEIGNEMENT PROFESSIONNEL is estimated at 2 078 259 € (range 734 599€ - 5 217 605€). With an EBITDA of 1 210 777€, 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 2024
134 transactions
734k€ 2078k€ 5217k€
2 078 259 € Range: 734 599€ - 5 217 605€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 210 777 € × 2.2x
Estimation 2 625 168 €
951 275€ - 6 827 692€
Revenue Multiple 30%
6 311 973 € × 0.36x
Estimation 2 256 144 €
752 735€ - 4 411 186€
Net Income Multiple 20%
151 231 € × 2.9x
Estimation 444 159 €
165 706€ - 2 402 017€

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 FORMATION ET D'ENSEIGNEMENT PROFESSIONNEL with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about CENTRE DE FORMATION ET D'ENSEIGNEMENT PROFESSIONNEL

What is the revenue of CENTRE DE FORMATION ET D'ENSEIGNEMENT PROFESSIONNEL ?

The revenue of CENTRE DE FORMATION ET D'ENSEIGNEMENT PROFESSIONNEL in 2024 is 6.3 M€.

Is CENTRE DE FORMATION ET D'ENSEIGNEMENT PROFESSIONNEL profitable?

Yes, CENTRE DE FORMATION ET D'ENSEIGNEMENT PROFESSIONNEL generated a net profit of 151 k€ in 2024.

Where is the headquarters of CENTRE DE FORMATION ET D'ENSEIGNEMENT PROFESSIONNEL ?

The headquarters of CENTRE DE FORMATION ET D'ENSEIGNEMENT PROFESSIONNEL is located in PARIS (75008), in the department Paris.

Where to find the tax return of CENTRE DE FORMATION ET D'ENSEIGNEMENT PROFESSIONNEL ?

The tax return of CENTRE DE FORMATION ET D'ENSEIGNEMENT PROFESSIONNEL 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 FORMATION ET D'ENSEIGNEMENT PROFESSIONNEL operate?

CENTRE DE FORMATION ET D'ENSEIGNEMENT PROFESSIONNEL 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.