CONSEILS QUALITE ET FORMATIONS DIDACTIQUES : revenue, balance sheet and financial ratios

CONSEILS QUALITE ET FORMATIONS DIDACTIQUES is a French company founded 20 years ago, specialized in the sector Formation continue d'adultes. Based in BELLEFONTAINE (95270), this company of category PME shows in 2023 a revenue of 361 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 - CONSEILS QUALITE ET FORMATIONS DIDACTIQUES (SIREN 488150053)
Indicator 2023 2019
Revenue 360 621 € 270 563 €
Net income 442 € 580 €
EBITDA 10 009 € 6 249 €
Net margin 0.1% 0.2%

Revenue and income statement

In 2023, CONSEILS QUALITE ET FORMATIONS DIDACTIQUES achieves revenue of 361 k€. Vs 2019, growth of +33% (271 k€ -> 361 k€). After deducting consumption (0 €), gross margin stands at 361 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 10 k€, representing 2.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 442 €, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

360 621 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

360 621 €

EBITDA (2023) ?
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

10 009 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

5 365 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

442 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.8%

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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 759%. 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 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 14.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

758.878%

Financial autonomy (2023) ?
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

8.667%

Cash flow / Revenue (2023) ?
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

1.41%

Repayment capacity (2023) ?
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

14.053

Asset age ratio (2023) ?
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

43.8%

Solvency indicators evolution
CONSEILS QUALITE ET FORMATIONS DIDACTIQUES

Sector positioning

Debt ratio
758.88 2023
2019
2023
Q1: 0.0
Med: 3.62
Q3: 37.96
Watch

In 2023, the debt ratio of CONSEILS QUALITE ET FORMA... (758.88) 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
8.67% 2023
2019
2023
Q1: 1.77%
Med: 30.93%
Q3: 61.22%
Average

In 2023, the financial autonomy of CONSEILS QUALITE ET FORMA... (8.7%) 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
14.05 years 2023
2019
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.54 years
Watch

In 2023, the repayment capacity of CONSEILS QUALITE ET FORMA... (14.05) 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 325.42. 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 104.6x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

325.421

Interest coverage (2023) ?
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

104.566

Liquidity indicators evolution
CONSEILS QUALITE ET FORMATIONS DIDACTIQUES

Sector positioning

Liquidity ratio
325.42 2023
2019
2023
Q1: 129.96
Med: 228.25
Q3: 426.41
Good -13 pts over 2 years

In 2023, the liquidity ratio of CONSEILS QUALITE ET FORMA... (325.42) 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
104.57x 2023
2019
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.69x
Excellent

In 2023, the interest coverage of CONSEILS QUALITE ET FORMA... (104.6x) 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: 19 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 8 days. The company must finance 11 days of gap between collections and payments. Overall, WCR represents 1 days of revenue, i.e. 1 k€ to permanently finance.

Operating WCR (2023) ?
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

1 428 €

Customer credit (2023) ?
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

19 j

Supplier credit (2023) ?
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

8 j

Inventory turnover (2023) ?
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 (2023) ?
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

1 j

WCR and payment terms evolution
CONSEILS QUALITE ET FORMATIONS DIDACTIQUES

Positioning of CONSEILS QUALITE ET FORMATIONS DIDACTIQUES 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 CONSEILS QUALITE ET FORMATIONS DIDACTIQUES is estimated at 49 780 € (range 16 930€ - 105 232€). With an EBITDA of 10 009€, 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 2023
134 transactions
16k€ 49k€ 105k€
49 780 € Range: 16 930€ - 105 232€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
10 009 € × 2.2x
Estimation 21 701 €
7 864€ - 56 442€
Revenue Multiple 30%
360 621 € × 0.36x
Estimation 128 900 €
43 006€ - 252 024€
Net Income Multiple 20%
442 € × 2.9x
Estimation 1 298 €
484€ - 7 020€

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 CONSEILS QUALITE ET FORMATIONS DIDACTIQUES with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about CONSEILS QUALITE ET FORMATIONS DIDACTIQUES

What is the revenue of CONSEILS QUALITE ET FORMATIONS DIDACTIQUES ?

The revenue of CONSEILS QUALITE ET FORMATIONS DIDACTIQUES in 2023 is 361 k€.

Is CONSEILS QUALITE ET FORMATIONS DIDACTIQUES profitable?

Yes, CONSEILS QUALITE ET FORMATIONS DIDACTIQUES generated a net profit of 442€ in 2023.

Where is the headquarters of CONSEILS QUALITE ET FORMATIONS DIDACTIQUES ?

The headquarters of CONSEILS QUALITE ET FORMATIONS DIDACTIQUES is located in BELLEFONTAINE (95270), in the department Val-d'Oise.

Where to find the tax return of CONSEILS QUALITE ET FORMATIONS DIDACTIQUES ?

The tax return of CONSEILS QUALITE ET FORMATIONS DIDACTIQUES 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 CONSEILS QUALITE ET FORMATIONS DIDACTIQUES operate?

CONSEILS QUALITE ET FORMATIONS DIDACTIQUES 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.