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EFF FORMATION : revenue, balance sheet and financial ratios

EFF FORMATION is a French company founded 12 years ago, specialized in the sector Formation continue d'adultes. Based in MOUZON (08210), this company of category PME shows in 2019 a revenue of 877 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 - EFF FORMATION (SIREN 800712713)
Indicator 2024 2023 2020 2019 2018
Revenue N/C N/C N/C 876 826 € N/C
Net income 35 374 € 61 707 € 47 986 € 44 641 € 64 802 €
EBITDA N/C N/C N/C 85 117 € N/C
Net margin N/C N/C N/C 5.1% N/C

Revenue and income statement

In 2024, EFF FORMATION generates positive net income of 35 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2024: 65 k€ -> 35 k€.

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

35 374 €

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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 83%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 27%. 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

82.523%

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

26.853%

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

20.2%

Solvency indicators evolution
EFF FORMATION

Sector positioning

Debt ratio
82.52 2024
2020
2023
2024
Q1: 0.0
Med: 3.22
Q3: 34.93
Average

In 2024, the debt ratio of EFF FORMATION (82.52) 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
26.85% 2024
2020
2023
2024
Q1: 1.03%
Med: 30.48%
Q3: 60.98%
Average +14 pts over 3 years

In 2024, the financial autonomy of EFF FORMATION (26.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 101.62. 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

101.625

Liquidity indicators evolution
EFF FORMATION

Sector positioning

Liquidity ratio
101.62 2024
2020
2023
2024
Q1: 126.79
Med: 230.24
Q3: 439.51
Watch

In 2024, the liquidity ratio of EFF FORMATION (101.62) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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 and payment terms evolution
EFF FORMATION

Positioning of EFF 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 EFF FORMATION is estimated at 103 891 € (range 38 759€ - 561 848€). 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
38k€ 103k€ 561k€
103 891 € Range: 38 759€ - 561 848€
NAF 5 all-time

Valuation method used

Net Income Multiple
35 374 € × 2.9x = 103 892 €
Range: 38 760€ - 561 849€

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 EFF FORMATION with other companies in the same sector:

Frequently asked questions about EFF FORMATION

What is the revenue of EFF FORMATION ?

The revenue of EFF FORMATION in 2019 is 877 k€.

Is EFF FORMATION profitable?

Yes, EFF FORMATION generated a net profit of 35 k€ in 2024.

Where is the headquarters of EFF FORMATION ?

The headquarters of EFF FORMATION is located in MOUZON (08210), in the department Ardennes.

Where to find the tax return of EFF FORMATION ?

The tax return of EFF 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 EFF FORMATION operate?

EFF 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.