CENTRE INDEPENDANT DE VALIDATION TECHNIQUE FORMATION : revenue, balance sheet and financial ratios

CENTRE INDEPENDANT DE VALIDATION TECHNIQUE FORMATION is a French company founded 8 years ago, specialized in the sector Formation continue d'adultes. Based in CHALON-SUR-SAONE (71100), this company of category PME shows in 2024 a revenue of 332 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - CENTRE INDEPENDANT DE VALIDATION TECHNIQUE FORMATION (SIREN 839531290)
Indicator 2024 2023 2021
Revenue 332 189 € 289 465 € 263 061 €
Net income 9 429 € 4 592 € 4 908 €
EBITDA 23 095 € 15 822 € 22 867 €
Net margin 2.8% 1.6% 1.9%

Revenue and income statement

In 2024, CENTRE INDEPENDANT DE VALIDATION TECHNIQUE FORMATION achieves revenue of 332 k€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.1%. Vs 2023, growth of +15% (289 k€ -> 332 k€). After deducting consumption (0 €), gross margin stands at 332 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 23 k€, representing 7.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9 k€, i.e. 2.8% 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

332 189 €

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

332 189 €

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

23 095 €

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

13 999 €

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

9 429 €

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

7.0%

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Chart evolution

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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 193%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

192.687%

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

29.574%

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

4.685%

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

8.18

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

37.7%

Solvency indicators evolution
CENTRE INDEPENDANT DE VALIDATION TECHNIQUE FORMATION

Sector positioning

Debt ratio
192.69 2024
2021
2023
2024
Q1: 0.0
Med: 3.22
Q3: 34.93
Watch

In 2024, the debt ratio of CENTRE INDEPENDANT DE VAL... (192.69) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
29.57% 2024
2021
2023
2024
Q1: 1.03%
Med: 30.48%
Q3: 60.98%
Average +10 pts over 3 years

In 2024, the financial autonomy of CENTRE INDEPENDANT DE VAL... (29.6%) 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
8.18 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.51 years
Watch

In 2024, the repayment capacity of CENTRE INDEPENDANT DE VAL... (8.18) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 270.49. 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 26.4x. Operating income very largely covers interest expenses: high safety margin.

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

270.493

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

26.404

Liquidity indicators evolution
CENTRE INDEPENDANT DE VALIDATION TECHNIQUE FORMATION

Sector positioning

Liquidity ratio
270.49 2024
2021
2023
2024
Q1: 126.79
Med: 230.24
Q3: 439.51
Good -12 pts over 3 years

In 2024, the liquidity ratio of CENTRE INDEPENDANT DE VAL... (270.49) 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
26.4x 2024
2021
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.65x
Excellent

In 2024, the interest coverage of CENTRE INDEPENDANT DE VAL... (26.4x) 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: 40 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. The company must finance 24 days of gap between collections and payments. Overall, WCR represents 50 days of revenue, i.e. 46 k€ to permanently finance. Over 2021-2024, WCR increased by +63%, 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

46 151 €

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

40 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

16 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

50 j

WCR and payment terms evolution
CENTRE INDEPENDANT DE VALIDATION TECHNIQUE FORMATION

Positioning of CENTRE INDEPENDANT DE VALIDATION TECHNIQUE FORMATION 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 INDEPENDANT DE VALIDATION TECHNIQUE FORMATION is estimated at 66 196 € (range 23 023€ - 164 715€). With an EBITDA of 23 095€, 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
23k€ 66k€ 164k€
66 196 € Range: 23 023€ - 164 715€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
23 095 € × 2.2x
Estimation 50 074 €
18 145€ - 130 235€
Revenue Multiple 30%
332 189 € × 0.36x
Estimation 118 737 €
39 615€ - 232 154€
Net Income Multiple 20%
9 429 € × 2.9x
Estimation 27 693 €
10 332€ - 149 762€

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 INDEPENDANT DE VALIDATION TECHNIQUE FORMATION with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about CENTRE INDEPENDANT DE VALIDATION TECHNIQUE FORMATION

What is the revenue of CENTRE INDEPENDANT DE VALIDATION TECHNIQUE FORMATION ?

The revenue of CENTRE INDEPENDANT DE VALIDATION TECHNIQUE FORMATION in 2024 is 332 k€.

Is CENTRE INDEPENDANT DE VALIDATION TECHNIQUE FORMATION profitable?

Yes, CENTRE INDEPENDANT DE VALIDATION TECHNIQUE FORMATION generated a net profit of 9 k€ in 2024.

Where is the headquarters of CENTRE INDEPENDANT DE VALIDATION TECHNIQUE FORMATION ?

The headquarters of CENTRE INDEPENDANT DE VALIDATION TECHNIQUE FORMATION is located in CHALON-SUR-SAONE (71100), in the department Saone-et-Loire.

Where to find the tax return of CENTRE INDEPENDANT DE VALIDATION TECHNIQUE FORMATION ?

The tax return of CENTRE INDEPENDANT DE VALIDATION TECHNIQUE FORMATION 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 INDEPENDANT DE VALIDATION TECHNIQUE FORMATION operate?

CENTRE INDEPENDANT DE VALIDATION TECHNIQUE FORMATION 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.