CENTRE DE FORMATION ROUTIERE DE LOZERE : revenue, balance sheet and financial ratios

CENTRE DE FORMATION ROUTIERE DE LOZERE is a French company founded 17 years ago, specialized in the sector Formation continue d'adultes. Based in MENDE (48000), this company of category PME shows in 2021 a revenue of 488 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 ROUTIERE DE LOZERE (SIREN 509013835)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 487 859 € 441 258 € 480 830 € 482 774 € 426 490 € 425 245 €
Net income 36 247 € 64 741 € 4 876 € 33 542 € 4 416 € 18 581 €
EBITDA 79 378 € 140 690 € 79 643 € 91 041 € 74 825 € 80 932 €
Net margin 7.4% 14.7% 1.0% 6.9% 1.0% 4.4%

Revenue and income statement

In 2021, CENTRE DE FORMATION ROUTIERE DE LOZERE achieves revenue of 488 k€. Revenue is growing positively over 6 years (CAGR: +2.8%). Vs 2020, growth of +11% (441 k€ -> 488 k€). After deducting consumption (6 k€), gross margin stands at 482 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 79 k€, representing 16.3% of revenue. Warning negative scissor effect: despite revenue change (+11%), EBITDA varies by -44%, reducing margin by 15.6 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 36 k€, i.e. 7.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

487 859 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

481 893 €

EBITDA (2021) ?
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

79 378 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

19 664 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

36 247 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

16.1%

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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 8%. 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 77%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.9% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

7.974%

Financial autonomy (2021) ?
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

77.309%

Cash flow / Revenue (2021) ?
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

14.89%

Repayment capacity (2021) ?
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

0.263

Solvency indicators evolution
CENTRE DE FORMATION ROUTIERE DE LOZERE

Sector positioning

Debt ratio
7.97 2021
2019
2020
2021
Q1: 0.0
Med: 5.86
Q3: 64.45
Average

In 2021, the debt ratio of CENTRE DE FORMATION ROUTI... (7.97) 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
77.31% 2021
2019
2020
2021
Q1: 3.7%
Med: 29.9%
Q3: 57.44%
Excellent

In 2021, the financial autonomy of CENTRE DE FORMATION ROUTI... (77.3%) 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.

Repayment capacity
0.26 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 0.96 years
Average

In 2021, the repayment capacity of CENTRE DE FORMATION ROUTI... (0.26) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2021) ?
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

0.0

Interest coverage (2021) ?
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

0.262

Liquidity indicators evolution
CENTRE DE FORMATION ROUTIERE DE LOZERE

Sector positioning

Liquidity ratio
0.0 2021
2019
2020
2021
Q1: 135.01
Med: 226.37
Q3: 386.08
Watch

In 2021, the liquidity ratio of CENTRE DE FORMATION ROUTI... (0.00) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.26x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 0.47x
Good +6 pts over 3 years

In 2021, the interest coverage of CENTRE DE FORMATION ROUTI... (0.3x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. Favorable situation: supplier credit is longer than customer credit by 16 days. WCR is negative (-30 days): operations structurally generate cash. Notable WCR improvement over the period (-32%), freeing up cash.

Operating WCR (2021) ?
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

-40 795 €

Customer credit (2021) ?
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 (2021) ?
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

16 j

Inventory turnover (2021) ?
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 (2021) ?
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

-30 j

WCR and payment terms evolution
CENTRE DE FORMATION ROUTIERE DE LOZERE

Positioning of CENTRE DE FORMATION ROUTIERE DE LOZERE in its sector

Comparison with sector Formation continue d'adultes

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (30 transactions). This range of 39 100€ to 259 266€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
39k€ 95k€ 259k€
95 965 € Range: 39 100€ - 259 266€
NAF 5 année 2021

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 30 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 ROUTIERE DE LOZERE with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about CENTRE DE FORMATION ROUTIERE DE LOZERE

What is the revenue of CENTRE DE FORMATION ROUTIERE DE LOZERE ?

The revenue of CENTRE DE FORMATION ROUTIERE DE LOZERE in 2021 is 488 k€.

Is CENTRE DE FORMATION ROUTIERE DE LOZERE profitable?

Yes, CENTRE DE FORMATION ROUTIERE DE LOZERE generated a net profit of 36 k€ in 2021.

Where is the headquarters of CENTRE DE FORMATION ROUTIERE DE LOZERE ?

The headquarters of CENTRE DE FORMATION ROUTIERE DE LOZERE is located in MENDE (48000), in the department Lozere.

Where to find the tax return of CENTRE DE FORMATION ROUTIERE DE LOZERE ?

The tax return of CENTRE DE FORMATION ROUTIERE DE LOZERE 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 ROUTIERE DE LOZERE operate?

CENTRE DE FORMATION ROUTIERE DE LOZERE 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.