CFP ECOLE NANTAISE DE COMMERCE-ENC : revenue, balance sheet and financial ratios

CFP ECOLE NANTAISE DE COMMERCE-ENC is a French company founded 23 years ago, specialized in the sector Enseignement secondaire technique ou professionnel. Based in NANTES (44000), this company of category ETI shows in 2025 a revenue of 5.0 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 - CFP ECOLE NANTAISE DE COMMERCE-ENC (SIREN 442293734)
Indicator 2025 2024 2022 2019 2018 2017 2016
Revenue 4 977 347 € 5 182 327 € N/C N/C N/C N/C N/C
Net income -554 842 € 68 776 € 602 613 € 257 438 € 200 862 € 112 134 € 8 541 €
EBITDA -398 275 € 350 232 € N/C N/C N/C N/C N/C
Net margin -11.1% 1.3% N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, CFP ECOLE NANTAISE DE COMMERCE-ENC achieves revenue of 5.0 M€. Activity remains stable over the period (CAGR: -4.0%). Slight decline of -4% vs 2024. After deducting consumption (0 €), gross margin stands at 5.0 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 -398 k€, representing -8.0% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -214%, reducing margin by 14.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -555 k€ (-11.1% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 977 347 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 977 347 €

EBITDA (2025) ?
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

-398 275 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-467 416 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-554 842 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-8.0%

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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 1%. 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 53%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.15%

Financial autonomy (2025) ?
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

52.514%

Cash flow / Revenue (2025) ?
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

-7.367%

Repayment capacity (2025) ?
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

-0.045

Asset age ratio (2025) ?
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

35.2%

Solvency indicators evolution
CFP ECOLE NANTAISE DE COMMERCE-ENC

Sector positioning

Debt ratio
1.15 2025
2022
2024
2025
Q1: 0.01
Med: 16.54
Q3: 49.09
Good

In 2025, the debt ratio of CFP ECOLE NANTAISE DE COM... (1.15) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
52.51% 2025
2022
2024
2025
Q1: 2.99%
Med: 44.97%
Q3: 58.45%
Good -19 pts over 3 years

In 2025, the financial autonomy of CFP ECOLE NANTAISE DE COM... (52.5%) 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
-0.04 years 2025
2024
2025
Q1: -1.79 years
Med: 0.0 years
Q3: 0.59 years
Good -8 pts over 2 years

In 2025, the repayment capacity of CFP ECOLE NANTAISE DE COM... (-0.04) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 298.75. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

298.749

Interest coverage (2025) ?
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

-0.114

Liquidity indicators evolution
CFP ECOLE NANTAISE DE COMMERCE-ENC

Sector positioning

Liquidity ratio
298.75 2025
2022
2024
2025
Q1: 101.36
Med: 221.74
Q3: 374.8
Good -17 pts over 3 years

In 2025, the liquidity ratio of CFP ECOLE NANTAISE DE COM... (298.75) 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
-0.11x 2025
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 2.33x
Average -39 pts over 2 years

In 2025, the interest coverage of CFP ECOLE NANTAISE DE COM... (-0.1x) 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: 77 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. The gap of 35 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 123 days of revenue, i.e. 1.7 M€ to permanently finance.

Operating WCR (2025) ?
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

1 703 746 €

Customer credit (2025) ?
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

77 j

Supplier credit (2025) ?
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

42 j

Inventory turnover (2025) ?
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 (2025) ?
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

123 j

WCR and payment terms evolution
CFP ECOLE NANTAISE DE COMMERCE-ENC

Positioning of CFP ECOLE NANTAISE DE COMMERCE-ENC in its sector

Comparison with sector Enseignement secondaire technique ou professionnel

Valuation estimate

Based on 412 transactions of similar company sales (all years), the value of CFP ECOLE NANTAISE DE COMMERCE-ENC is estimated at 1 452 270 € (range 753 052€ - 2 359 846€). The price/revenue ratio is 0.29x (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 2025
412 transactions
753k€ 1452k€ 2359k€
1 452 270 € Range: 753 052€ - 2 359 846€
Section all-time Aggregated at NAF section level

Valuation method used

Revenue Multiple
4 977 347 € × 0.29x = 1 452 271 €
Range: 753 052€ - 2 359 846€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 412 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 (Enseignement secondaire technique ou professionnel)

Compare CFP ECOLE NANTAISE DE COMMERCE-ENC with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement secondaire technique ou professionnel

Frequently asked questions about CFP ECOLE NANTAISE DE COMMERCE-ENC

What is the revenue of CFP ECOLE NANTAISE DE COMMERCE-ENC ?

The revenue of CFP ECOLE NANTAISE DE COMMERCE-ENC in 2025 is 5.0 M€.

Is CFP ECOLE NANTAISE DE COMMERCE-ENC profitable?

CFP ECOLE NANTAISE DE COMMERCE-ENC recorded a net loss in 2025.

Where is the headquarters of CFP ECOLE NANTAISE DE COMMERCE-ENC ?

The headquarters of CFP ECOLE NANTAISE DE COMMERCE-ENC is located in NANTES (44000), in the department Loire-Atlantique.

Where to find the tax return of CFP ECOLE NANTAISE DE COMMERCE-ENC ?

The tax return of CFP ECOLE NANTAISE DE COMMERCE-ENC 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 CFP ECOLE NANTAISE DE COMMERCE-ENC operate?

CFP ECOLE NANTAISE DE COMMERCE-ENC operates in the sector Enseignement secondaire technique ou professionnel (NAF code 85.32Z). See the 'Sector positioning' section above to compare the company with its competitors.