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EXCEL FORMATION - L'ECOLE DU COMMERCE ET DU SERVICE : revenue, balance sheet and financial ratios

EXCEL FORMATION - L'ECOLE DU COMMERCE ET DU SERVICE is a French company founded 4 years ago, specialized in the sector Enseignement secondaire technique ou professionnel. Based in VAULX-EN-VELIN (69120), this company of category PME shows in 2023 a revenue of 11 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 - EXCEL FORMATION - L'ECOLE DU COMMERCE ET DU SERVICE (SIREN 908283427)
Indicator 2023 2022
Revenue 11 172 € N/C
Net income 13 € -13 €
EBITDA 4 803 € -3 860 €
Net margin 0.1% N/C

Revenue and income statement

In 2023, EXCEL FORMATION - L'ECOLE DU COMMERCE ET DU SERVICE achieves revenue of 11 k€. After deducting consumption (0 €), gross margin stands at 11 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 5 k€, representing 43.0% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13 €, 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

11 172 €

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

11 172 €

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

4 803 €

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

3 367 €

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

13 €

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

43.0%

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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 21561%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 14.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 13.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

21560.606%

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

0.437%

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

12.97%

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

14.731

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

92.8%

Solvency indicators evolution
EXCEL FORMATION - L'ECOLE DU COMMERCE ET DU SERVICE

Sector positioning

Debt ratio
21560.61 2023
2022
2023
Q1: 0.0
Med: 14.49
Q3: 57.16
Watch +7 pts over 2 years

In 2023, the debt ratio of EXCEL FORMATION - L'ECOLE... (21560.61) 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
0.44% 2023
2022
2023
Q1: 3.82%
Med: 32.23%
Q3: 59.29%
Watch

In 2023, the financial autonomy of EXCEL FORMATION - L'ECOLE... (0.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
14.73 years 2023
2022
2023
Q1: 0.0 years
Med: 0.01 years
Q3: 1.02 years
Watch +8 pts over 2 years

In 2023, the repayment capacity of EXCEL FORMATION - L'ECOLE... (14.73) 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 534.83. 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

534.833

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

0.0

Liquidity indicators evolution
EXCEL FORMATION - L'ECOLE DU COMMERCE ET DU SERVICE

Sector positioning

Liquidity ratio
534.83 2023
2023
Q1: 129.09
Med: 202.51
Q3: 331.66
Excellent

In 2023, the liquidity ratio of EXCEL FORMATION - L'ECOLE... (534.83) 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
0.0x 2023
2022
2023
Q1: 0.0x
Med: 0.01x
Q3: 1.81x
Average

In 2023, the interest coverage of EXCEL FORMATION - L'ECOLE... (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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. Excellent situation: suppliers finance 57 days of the operating cycle (retail model). WCR is negative (0 days): operations structurally generate cash.

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

0 €

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

57 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 and payment terms evolution
EXCEL FORMATION - L'ECOLE DU COMMERCE ET DU SERVICE

Positioning of EXCEL FORMATION - L'ECOLE DU COMMERCE ET DU SERVICE in its sector

Comparison with sector Enseignement secondaire technique ou professionnel

Valuation estimate

Based on 412 transactions of similar company sales (all years), the value of EXCEL FORMATION - L'ECOLE DU COMMERCE ET DU SERVICE is estimated at 8 094 € (range 3 217€ - 21 013€). With an EBITDA of 4 803€, the sector multiple of 3.0x is applied. The price/revenue ratio is 0.29x (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
412 transactions
3k€ 8k€ 21k€
8 094 € Range: 3 217€ - 21 013€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
4 803 € × 3.0x
Estimation 14 213 €
5 412€ - 38 774€
Revenue Multiple 30%
11 172 € × 0.29x
Estimation 3 260 €
1 690€ - 5 297€
Net Income Multiple 20%
13 € × 3.8x
Estimation 50 €
19€ - 185€
How is this estimate calculated?

This estimate is based on the analysis of 412 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 (Enseignement secondaire technique ou professionnel)

Compare EXCEL FORMATION - L'ECOLE DU COMMERCE ET DU SERVICE with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement secondaire technique ou professionnel

Frequently asked questions about EXCEL FORMATION - L'ECOLE DU COMMERCE ET DU SERVICE

What is the revenue of EXCEL FORMATION - L'ECOLE DU COMMERCE ET DU SERVICE ?

The revenue of EXCEL FORMATION - L'ECOLE DU COMMERCE ET DU SERVICE in 2023 is 11 k€.

Is EXCEL FORMATION - L'ECOLE DU COMMERCE ET DU SERVICE profitable?

Yes, EXCEL FORMATION - L'ECOLE DU COMMERCE ET DU SERVICE generated a net profit of 13€ in 2023.

Where is the headquarters of EXCEL FORMATION - L'ECOLE DU COMMERCE ET DU SERVICE ?

The headquarters of EXCEL FORMATION - L'ECOLE DU COMMERCE ET DU SERVICE is located in VAULX-EN-VELIN (69120), in the department Rhone.

Where to find the tax return of EXCEL FORMATION - L'ECOLE DU COMMERCE ET DU SERVICE ?

The tax return of EXCEL FORMATION - L'ECOLE DU COMMERCE ET DU SERVICE 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 EXCEL FORMATION - L'ECOLE DU COMMERCE ET DU SERVICE operate?

EXCEL FORMATION - L'ECOLE DU COMMERCE ET DU SERVICE operates in the sector Enseignement secondaire technique ou professionnel (NAF code 85.32Z). See the 'Sector positioning' section above to compare the company with its competitors.