CENTRE D'ETUDES DE PSYCHOLOGIE INDIVIDUELLE ET DE GROUPE - CEPIG : revenue, balance sheet and financial ratios

CENTRE D'ETUDES DE PSYCHOLOGIE INDIVIDUELLE ET DE GROUPE - CEPIG is a French company founded 60 years ago, specialized in the sector Formation continue d'adultes. Based in BOULOGNE-BILLANCOURT (92100), this company of category PME shows in 2024 a revenue of 2.3 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 D'ETUDES DE PSYCHOLOGIE INDIVIDUELLE ET DE GROUPE - CEPIG (SIREN 662011071)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 283 915 € 2 344 432 € 2 282 795 € 2 088 500 € 1 367 276 € 1 616 152 € 1 537 459 € 1 376 265 € 1 286 881 €
Net income 306 565 € 401 354 € 337 337 € 223 222 € 117 583 € 158 341 € 154 160 € 50 849 € 45 933 €
EBITDA 471 562 € 593 351 € 403 197 € 494 391 € 264 806 € 336 174 € 303 303 € 143 339 € 143 944 €
Net margin 13.4% 17.1% 14.8% 10.7% 8.6% 9.8% 10.0% 3.7% 3.6%

Revenue and income statement

In 2024, CENTRE D'ETUDES DE PSYCHOLOGIE INDIVIDUELLE ET DE GROUPE - CEPIG achieves revenue of 2.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.4%. Slight decline of -3% vs 2023. After deducting consumption (68 k€), gross margin stands at 2.2 M€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 472 k€, representing 20.6% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -21%, reducing margin by 4.7 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 307 k€, i.e. 13.4% 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

2 283 915 €

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

2 216 120 €

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

471 562 €

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

432 847 €

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

306 565 €

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

20.6%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 80%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 14.2% 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

0.0%

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

80.152%

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

14.246%

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

0.0

Solvency indicators evolution
CENTRE D'ETUDES DE PSYCHOLOGIE INDIVIDUELLE ET DE GROUPE - CEPIG

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 3.22
Q3: 34.93
Excellent

In 2024, the debt ratio of CENTRE D'ETUDES DE PSYCHO... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
80.15% 2024
2022
2023
2024
Q1: 1.03%
Med: 30.48%
Q3: 60.98%
Excellent

In 2024, the financial autonomy of CENTRE D'ETUDES DE PSYCHO... (80.2%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.51 years
Excellent

In 2024, the repayment capacity of CENTRE D'ETUDES DE PSYCHO... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

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: 26 days. Favorable situation: supplier credit is longer than customer credit by 26 days. WCR is negative (-83 days): operations structurally generate cash. Notable WCR improvement over the period (-209%), freeing up cash.

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

-524 684 €

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

0 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

26 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

-83 j

WCR and payment terms evolution
CENTRE D'ETUDES DE PSYCHOLOGIE INDIVIDUELLE ET DE GROUPE - CEPIG

Positioning of CENTRE D'ETUDES DE PSYCHOLOGIE INDIVIDUELLE ET DE GROUPE - CEPIG 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 D'ETUDES DE PSYCHOLOGIE INDIVIDUELLE ET DE GROUPE - CEPIG is estimated at 936 194 € (range 334 139€ - 2 782 274€). With an EBITDA of 471 562€, 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
334k€ 936k€ 2782k€
936 194 € Range: 334 139€ - 2 782 274€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
471 562 € × 2.2x
Estimation 1 022 426 €
370 494€ - 2 659 185€
Revenue Multiple 30%
2 283 915 € × 0.36x
Estimation 816 360 €
272 368€ - 1 596 137€
Net Income Multiple 20%
306 565 € × 2.9x
Estimation 900 368 €
335 908€ - 4 869 203€

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 D'ETUDES DE PSYCHOLOGIE INDIVIDUELLE ET DE GROUPE - CEPIG with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about CENTRE D'ETUDES DE PSYCHOLOGIE INDIVIDUELLE ET DE GROUPE - CEPIG

What is the revenue of CENTRE D'ETUDES DE PSYCHOLOGIE INDIVIDUELLE ET DE GROUPE - CEPIG ?

The revenue of CENTRE D'ETUDES DE PSYCHOLOGIE INDIVIDUELLE ET DE GROUPE - CEPIG in 2024 is 2.3 M€.

Is CENTRE D'ETUDES DE PSYCHOLOGIE INDIVIDUELLE ET DE GROUPE - CEPIG profitable?

Yes, CENTRE D'ETUDES DE PSYCHOLOGIE INDIVIDUELLE ET DE GROUPE - CEPIG generated a net profit of 307 k€ in 2024.

Where is the headquarters of CENTRE D'ETUDES DE PSYCHOLOGIE INDIVIDUELLE ET DE GROUPE - CEPIG ?

The headquarters of CENTRE D'ETUDES DE PSYCHOLOGIE INDIVIDUELLE ET DE GROUPE - CEPIG is located in BOULOGNE-BILLANCOURT (92100), in the department Hauts-de-Seine.

Where to find the tax return of CENTRE D'ETUDES DE PSYCHOLOGIE INDIVIDUELLE ET DE GROUPE - CEPIG ?

The tax return of CENTRE D'ETUDES DE PSYCHOLOGIE INDIVIDUELLE ET DE GROUPE - CEPIG 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 D'ETUDES DE PSYCHOLOGIE INDIVIDUELLE ET DE GROUPE - CEPIG operate?

CENTRE D'ETUDES DE PSYCHOLOGIE INDIVIDUELLE ET DE GROUPE - CEPIG 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.