Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2012-08-01 (13 years)Status: ActiveBusiness sector: Formation continue d'adultesLocation: AIME-LA-PLAGNE (73210), Savoie
EFPPA : revenue, balance sheet and financial ratios
EFPPA is a French company
founded 13 years ago,
specialized in the sector Formation continue d'adultes.
Based in AIME-LA-PLAGNE (73210),
this company of category PME
shows in 2017 a revenue of 1.3 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, EFPPA generates positive net income of 48 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 42 k€ -> 48 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
47 606 €
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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
30.769%
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
42.66%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2024
Debt ratio
-78.303
13174.955
30.769
Financial autonomy
-69.305
0.231
42.66
Repayment capacity
-0.716
0.725
None
Cash flow / Revenue
-20.843%
16.143%
None%
Sector positioning
Debt ratio
30.772024
2016
2017
2024
Q1: 0.0
Med: 3.22
Q3: 34.93
Average+47 pts over 3 years
In 2024, the debt ratio of EFPPA (30.77) 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
42.66%2024
2016
2017
2024
Q1: 1.03%
Med: 30.48%
Q3: 60.98%
Good+35 pts over 3 years
In 2024, the financial autonomy of EFPPA (42.7%) 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
0.72 years2017
2016
2017
Q1: 0.0 years
Med: 0.0 years
Q3: 0.41 years
Average+50 pts over 2 years
In 2017, the repayment capacity of EFPPA (0.72) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 199.95. 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
199.953
Liquidity indicators evolution EFPPA
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2024
Liquidity ratio
77.795
155.021
199.953
Interest coverage
0.0
0.0
None
Sector positioning
Liquidity ratio
199.952024
2016
2017
2024
Q1: 126.79
Med: 230.24
Q3: 439.51
Average+18 pts over 3 years
In 2024, the liquidity ratio of EFPPA (199.95) 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
0.0x2017
2016
2017
Q1: 0.0x
Med: 0.0x
Q3: 0.61x
Average
In 2017, the interest coverage of EFPPA (0.0x) 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.
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 EFPPA
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2024
Operating WCR
128 816 €
167 572 €
0 €
Inventory turnover (days)
0
0
0
Customer payment term (days)
19
65
0
Supplier payment term (days)
110
57
0
Positioning of EFPPA 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 EFPPA is estimated at
139 816 €
(range 52 162€ - 756 130€).
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
52k€139k€756k€
139 816 €Range: 52 162€ - 756 130€
NAF 5 all-time
Valuation method used
Net Income Multiple
47 606 €
×
2.9x
=139 817 €
Range: 52 163€ - 756 131€
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 EFPPA with other companies in the same sector:
Yes, EFPPA generated a net profit of 48 k€ in 2024.
Where is the headquarters of EFPPA ?
The headquarters of EFPPA is located in AIME-LA-PLAGNE (73210), in the department Savoie.
Where to find the tax return of EFPPA ?
The tax return of EFPPA 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 EFPPA operate?
EFPPA 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