CONSULTING FORMATION ASSURANCES BANQUES : revenue, balance sheet and financial ratios

CONSULTING FORMATION ASSURANCES BANQUES is a French company founded 18 years ago, specialized in the sector Formation continue d'adultes. Based in CHAMALIERES-SUR-LOIRE (43800), this company of category PME shows in 2023 a revenue of 16 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 - CONSULTING FORMATION ASSURANCES BANQUES (SIREN 502514409)
Indicator 2023 2022 2020 2019 2018 2017 2016 2015 2014
Revenue 15 838 € 33 261 € 38 901 € 63 552 € 43 605 € 45 381 € 24 062 € 22 889 € 20 160 €
Net income -1 513 € 1 185 € -5 547 € -441 € 1 777 € 3 007 € 389 € -901 € -7 159 €
EBITDA -7 213 € -4 425 € -9 779 € 580 € 2 426 € 4 218 € 1 465 € -210 € -7 807 €
Net margin -9.6% 3.6% -14.3% -0.7% 4.1% 6.6% 1.6% -3.9% -35.5%

Revenue and income statement

In 2023, CONSULTING FORMATION ASSURANCES BANQUES achieves revenue of 16 k€. Activity remains stable over the period (CAGR: -2.6%). Significant drop of -52% vs 2022. After deducting consumption (0 €), gross margin stands at 16 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 -7 k€, representing -45.5% of revenue. Warning negative scissor effect: despite revenue change (-52%), EBITDA varies by -63%, reducing margin by 32.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -2 k€ (-9.6% of revenue), which will impact equity.

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

15 838 €

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

15 838 €

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

-7 213 €

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

-7 243 €

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

-1 513 €

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

-45.5%

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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 1969%. 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 32%. The balance between equity and debt is satisfactory.

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

1969.307%

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

32.029%

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

-9.553%

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

-1.315

Solvency indicators evolution
CONSULTING FORMATION ASSURANCES BANQUES

Sector positioning

Debt ratio
1969.31 2023
2020
2022
2023
Q1: 0.0
Med: 3.62
Q3: 37.96
Watch +53 pts over 3 years

In 2023, the debt ratio of CONSULTING FORMATION ASSU... (1969.31) 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
32.03% 2023
2020
2022
2023
Q1: 1.77%
Med: 30.93%
Q3: 61.22%
Good

In 2023, the financial autonomy of CONSULTING FORMATION ASSU... (32.0%) 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
-1.31 years 2023
2020
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.54 years
Excellent

In 2023, the repayment capacity of CONSULTING FORMATION ASSU... (-1.31) 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 202.07. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

202.066

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

-0.86

Liquidity indicators evolution
CONSULTING FORMATION ASSURANCES BANQUES

Sector positioning

Liquidity ratio
202.07 2023
2020
2022
2023
Q1: 129.96
Med: 228.25
Q3: 426.41
Average +18 pts over 3 years

In 2023, the liquidity ratio of CONSULTING FORMATION ASSU... (202.07) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-0.86x 2023
2020
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.69x
Average

In 2023, the interest coverage of CONSULTING FORMATION ASSU... (-0.9x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 45 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 28 days of revenue, i.e. 1 k€ to permanently finance. Over 2014-2023, WCR increased by +570%, requiring additional financing.

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

1 250 €

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

0 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

15 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

45 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

28 j

WCR and payment terms evolution
CONSULTING FORMATION ASSURANCES BANQUES

Positioning of CONSULTING FORMATION ASSURANCES BANQUES 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 CONSULTING FORMATION ASSURANCES BANQUES is estimated at 5 661 € (range 1 888€ - 11 068€). 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
1k€ 5k€ 11k€
5 661 € Range: 1 888€ - 11 068€
NAF 5 all-time

Valuation method used

Revenue Multiple
15 838 € × 0.36x = 5 661 €
Range: 1 889€ - 11 069€

Only this financial indicator is available for this company.

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 CONSULTING FORMATION ASSURANCES BANQUES with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about CONSULTING FORMATION ASSURANCES BANQUES

What is the revenue of CONSULTING FORMATION ASSURANCES BANQUES ?

The revenue of CONSULTING FORMATION ASSURANCES BANQUES in 2023 is 16 k€.

Is CONSULTING FORMATION ASSURANCES BANQUES profitable?

CONSULTING FORMATION ASSURANCES BANQUES recorded a net loss in 2023.

Where is the headquarters of CONSULTING FORMATION ASSURANCES BANQUES ?

The headquarters of CONSULTING FORMATION ASSURANCES BANQUES is located in CHAMALIERES-SUR-LOIRE (43800), in the department Haute-Loire.

Where to find the tax return of CONSULTING FORMATION ASSURANCES BANQUES ?

The tax return of CONSULTING FORMATION ASSURANCES BANQUES 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 CONSULTING FORMATION ASSURANCES BANQUES operate?

CONSULTING FORMATION ASSURANCES BANQUES 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.