Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
CONNAISSANCE ET EVOLUTION : revenue, balance sheet and financial ratios
CONNAISSANCE ET EVOLUTION is a French company
founded 28 years ago,
specialized in the sector Formation continue d'adultes.
Based in NOISY-LE-GRAND (93160),
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.
Financial history - CONNAISSANCE ET EVOLUTION (SIREN 413033259)
Indicator
2024
2023
2022
2021
2020
2019
2018
2016
Revenue
2 334 453 €
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Net income
-99 561 €
-11 401 €
-98 287 €
29 860 €
288 750 €
71 329 €
18 700 €
97 847 €
EBITDA
-24 774 €
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Net margin
-4.3%
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2024, CONNAISSANCE ET EVOLUTION achieves revenue of 2.3 M€. After deducting consumption (0 €), gross margin stands at 2.3 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 -25 k€, representing -1.1% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -100 k€ (-4.3% of revenue), which will impact equity.
Revenue (2024)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
2 334 453 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
2 334 453 €
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
-24 774 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-99 735 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-99 561 €
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
-1.1%
Loading income statement...
Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 11%. 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 26%. The balance between equity and debt is satisfactory.
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
11.313%
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
26.075%
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
-1.636%
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
-1.468
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution CONNAISSANCE ET EVOLUTION
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2018
2019
2020
2021
2022
2023
2024
Debt ratio
67.106
29.464
27.06
32.645
41.278
25.76
13.189
11.313
Financial autonomy
16.878
15.267
18.959
24.516
24.666
24.298
28.347
26.075
Repayment capacity
None
None
None
None
None
None
None
-1.468
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
None%
-1.636%
Sector positioning
Debt ratio
11.312024
2022
2023
2024
Q1: 0.0
Med: 3.22
Q3: 34.93
Average
In 2024, the debt ratio of CONNAISSANCE ET EVOLUTION (11.31) 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
26.07%2024
2022
2023
2024
Q1: 1.03%
Med: 30.48%
Q3: 60.98%
Average
In 2024, the financial autonomy of CONNAISSANCE ET EVOLUTION (26.1%) 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
-1.47 years2024
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.51 years
Excellent
In 2024, the repayment capacity of CONNAISSANCE ET EVOLUTION (-1.47) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 486.57. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
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
486.57
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
-38.476
Liquidity indicators evolution CONNAISSANCE ET EVOLUTION
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
166.867
234.832
352.034
428.783
555.755
474.352
499.826
486.57
Interest coverage
None
None
None
None
None
None
None
-38.476
Sector positioning
Liquidity ratio
486.572024
2022
2023
2024
Q1: 126.79
Med: 230.24
Q3: 439.51
Excellent
In 2024, the liquidity ratio of CONNAISSANCE ET EVOLUTION (486.57) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
Interest coverage
-38.48x2024
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.65x
Average
In 2024, the interest coverage of CONNAISSANCE ET EVOLUTION (-38.5x) 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: 120 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. The gap of 100 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 3 days of revenue, i.e. 17 k€ to permanently finance.
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
17 485 €
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
120 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
20 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
3 j
WCR and payment terms evolution CONNAISSANCE ET EVOLUTION
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2018
2019
2020
2021
2022
2023
2024
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
0 €
17 485 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
Customer payment term (days)
0
0
0
0
0
0
0
120
Supplier payment term (days)
0
0
0
0
0
0
0
20
Positioning of CONNAISSANCE ET EVOLUTION 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 CONNAISSANCE ET EVOLUTION is estimated at
834 424 €
(range 278 395€ - 1 631 455€).
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 value2024
134 transactions
278k€834k€1631k€
834 424 €Range: 278 395€ - 1 631 455€
NAF 5 all-time
Valuation method used
Revenue Multiple
2 334 453 €
×
0.36x
=834 424 €
Range: 278 395€ - 1 631 456€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 CONNAISSANCE ET EVOLUTION with other companies in the same sector:
Frequently asked questions about CONNAISSANCE ET EVOLUTION
What is the revenue of CONNAISSANCE ET EVOLUTION ?
The revenue of CONNAISSANCE ET EVOLUTION in 2024 is 2.3 M€.
Is CONNAISSANCE ET EVOLUTION profitable?
CONNAISSANCE ET EVOLUTION recorded a net loss in 2024.
Where is the headquarters of CONNAISSANCE ET EVOLUTION ?
The headquarters of CONNAISSANCE ET EVOLUTION is located in NOISY-LE-GRAND (93160), in the department Seine-Saint-Denis.
Where to find the tax return of CONNAISSANCE ET EVOLUTION ?
The tax return of CONNAISSANCE ET EVOLUTION 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 CONNAISSANCE ET EVOLUTION operate?
CONNAISSANCE ET EVOLUTION 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.
Item evolution
Rotate your phone to landscape mode to view the chart