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CENTRE DE FORMATION LE PLAISIR D APPRENDRE : revenue, balance sheet and financial ratios

CENTRE DE FORMATION LE PLAISIR D APPRENDRE is a French company founded 9 years ago, specialized in the sector Autres enseignements. Based in CAEN (14000), this company of category PME shows in 2018 a revenue of 331 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 - CENTRE DE FORMATION LE PLAISIR D APPRENDRE (SIREN 829140417)
Indicator 2018
Revenue 330 575 €
Net income 56 964 €
EBITDA 82 206 €
Net margin 17.2%

Revenue and income statement

In 2018, CENTRE DE FORMATION LE PLAISIR D APPRENDRE achieves revenue of 331 k€. After deducting consumption (20 k€), gross margin stands at 311 k€, i.e. a rate of 94%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 82 k€, representing 24.9% of 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 57 k€, i.e. 17.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

330 575 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

310 603 €

EBITDA (2018) ?
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

82 206 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

78 978 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

56 964 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

24.7%

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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 63%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 49%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 18.1% 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 (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

63.476%

Financial autonomy (2018) ?
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

49.215%

Cash flow / Revenue (2018) ?
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

18.111%

Repayment capacity (2018) ?
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

0.62

Asset age ratio (2018) ?
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

69.0%

Solvency indicators evolution
CENTRE DE FORMATION LE PLAISIR D APPRENDRE

Sector positioning

Debt ratio
63.48 2018
2018
Q1: 0.0
Med: 3.81
Q3: 53.25
Average

In 2018, the debt ratio of CENTRE DE FORMATION LE PL... (63.48) 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
49.22% 2018
2018
Q1: 0.96%
Med: 25.29%
Q3: 57.33%
Good

In 2018, the financial autonomy of CENTRE DE FORMATION LE PL... (49.2%) 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
0.62 years 2018
2018
Q1: 0.0 years
Med: 0.0 years
Q3: 0.46 years
Average

In 2018, the repayment capacity of CENTRE DE FORMATION LE PL... (0.62) 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 185.39. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

185.391

Interest coverage (2018) ?
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
CENTRE DE FORMATION LE PLAISIR D APPRENDRE

Sector positioning

Liquidity ratio
185.39 2018
2018
Q1: 104.53
Med: 184.34
Q3: 358.53
Good

In 2018, the liquidity ratio of CENTRE DE FORMATION LE PL... (185.39) 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 2018
2018
Q1: 0.0x
Med: 0.0x
Q3: 0.39x
Average

In 2018, the interest coverage of CENTRE DE FORMATION LE PL... (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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. Favorable situation: supplier credit is longer than customer credit by 1 days. WCR is negative (-3 days): operations structurally generate cash.

Operating WCR (2018) ?
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

-2 397 €

Customer credit (2018) ?
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

11 j

Supplier credit (2018) ?
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

12 j

Inventory turnover (2018) ?
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 (2018) ?
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

-3 j

WCR and payment terms evolution
CENTRE DE FORMATION LE PLAISIR D APPRENDRE

Positioning of CENTRE DE FORMATION LE PLAISIR D APPRENDRE in its sector

Comparison with sector Autres enseignements

Valuation estimate

Based on 134 transactions of similar company sales (all years), the value of CENTRE DE FORMATION LE PLAISIR D APPRENDRE is estimated at 158 026 € (range 56 603€ - 482 044€). With an EBITDA of 82 206€, 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 2018
134 transactions
56k€ 158k€ 482k€
158 026 € Range: 56 603€ - 482 044€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
82 206 € × 2.2x
Estimation 178 236 €
64 587€ - 463 568€
Revenue Multiple 30%
330 575 € × 0.36x
Estimation 118 160 €
39 423€ - 231 026€
Net Income Multiple 20%
56 964 € × 2.9x
Estimation 167 301 €
62 416€ - 904 765€
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 (Autres enseignements)

Compare CENTRE DE FORMATION LE PLAISIR D APPRENDRE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres enseignements

Frequently asked questions about CENTRE DE FORMATION LE PLAISIR D APPRENDRE

What is the revenue of CENTRE DE FORMATION LE PLAISIR D APPRENDRE ?

The revenue of CENTRE DE FORMATION LE PLAISIR D APPRENDRE in 2018 is 331 k€.

Is CENTRE DE FORMATION LE PLAISIR D APPRENDRE profitable?

Yes, CENTRE DE FORMATION LE PLAISIR D APPRENDRE generated a net profit of 57 k€ in 2018.

Where is the headquarters of CENTRE DE FORMATION LE PLAISIR D APPRENDRE ?

The headquarters of CENTRE DE FORMATION LE PLAISIR D APPRENDRE is located in CAEN (14000), in the department Calvados.

Where to find the tax return of CENTRE DE FORMATION LE PLAISIR D APPRENDRE ?

The tax return of CENTRE DE FORMATION LE PLAISIR D APPRENDRE 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 LE PLAISIR D APPRENDRE operate?

CENTRE DE FORMATION LE PLAISIR D APPRENDRE operates in the sector Autres enseignements (NAF code 85.59B). See the 'Sector positioning' section above to compare the company with its competitors.