FONDESPIERRE RESSOURCES HUMAINES : revenue, balance sheet and financial ratios

FONDESPIERRE RESSOURCES HUMAINES is a French company founded 41 years ago, specialized in the sector Formation continue d'adultes. Based in CASTRIES (34160), this company of category PME shows in 2022 a revenue of 1.2 M€. 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 - FONDESPIERRE RESSOURCES HUMAINES (SIREN 332875509)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 1 238 950 € 1 329 026 € 1 155 352 € 1 316 168 € 1 225 961 € 1 367 966 € 1 202 860 €
Net income -52 600 € 41 847 € -47 214 € 40 852 € 35 760 € 195 826 € 27 675 €
EBITDA -11 912 € 62 793 € -52 053 € 35 606 € 58 256 € 184 992 € 37 683 €
Net margin -4.2% 3.1% -4.1% 3.1% 2.9% 14.3% 2.3%

Revenue and income statement

In 2022, FONDESPIERRE RESSOURCES HUMAINES achieves revenue of 1.2 M€. Revenue is growing positively over 7 years (CAGR: +0.5%). Slight decline of -7% vs 2021. After deducting consumption (0 €), gross margin stands at 1.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -12 k€, representing -1.0% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -119%, reducing margin by 5.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -53 k€ (-4.2% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 238 950 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 238 950 €

EBITDA (2022) ?
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

-11 912 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-26 931 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-52 600 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.0%

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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 29%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

29.278%

Financial autonomy (2022) ?
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

51.859%

Cash flow / Revenue (2022) ?
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

-4.116%

Repayment capacity (2022) ?
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

-3.262

Asset age ratio (2022) ?
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

15.6%

Solvency indicators evolution
FONDESPIERRE RESSOURCES HUMAINES

Sector positioning

Debt ratio
29.28 2022
2020
2021
2022
Q1: 0.0
Med: 5.95
Q3: 57.01
Average

In 2022, the debt ratio of FONDESPIERRE RESSOURCES H... (29.28) 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
51.86% 2022
2020
2021
2022
Q1: 3.43%
Med: 31.6%
Q3: 58.67%
Good +6 pts over 3 years

In 2022, the financial autonomy of FONDESPIERRE RESSOURCES H... (51.9%) 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
-3.26 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 0.73 years
Excellent

In 2022, the repayment capacity of FONDESPIERRE RESSOURCES H... (-3.26) 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 570.10. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

570.096

Interest coverage (2022) ?
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

-11.425

Liquidity indicators evolution
FONDESPIERRE RESSOURCES HUMAINES

Sector positioning

Liquidity ratio
570.1 2022
2020
2021
2022
Q1: 130.06
Med: 219.1
Q3: 397.35
Excellent

In 2022, the liquidity ratio of FONDESPIERRE RESSOURCES H... (570.10) 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
-11.43x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.63x
Average

In 2022, the interest coverage of FONDESPIERRE RESSOURCES H... (-11.4x) 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: 113 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 67 days. The gap of 46 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 64 days of revenue, i.e. 219 k€ to permanently finance. Over 2016-2022, WCR increased by +336%, requiring additional financing.

Operating WCR (2022) ?
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

218 551 €

Customer credit (2022) ?
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

113 j

Supplier credit (2022) ?
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

67 j

Inventory turnover (2022) ?
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 (2022) ?
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

64 j

WCR and payment terms evolution
FONDESPIERRE RESSOURCES HUMAINES

Positioning of FONDESPIERRE RESSOURCES HUMAINES in its sector

Comparison with sector Formation continue d'adultes

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 253 240€ to 862 592€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
253k€ 686k€ 862k€
686 048 € Range: 253 240€ - 862 592€
NAF 5 année 2022

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 FONDESPIERRE RESSOURCES HUMAINES with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about FONDESPIERRE RESSOURCES HUMAINES

What is the revenue of FONDESPIERRE RESSOURCES HUMAINES ?

The revenue of FONDESPIERRE RESSOURCES HUMAINES in 2022 is 1.2 M€.

Is FONDESPIERRE RESSOURCES HUMAINES profitable?

FONDESPIERRE RESSOURCES HUMAINES recorded a net loss in 2022.

Where is the headquarters of FONDESPIERRE RESSOURCES HUMAINES ?

The headquarters of FONDESPIERRE RESSOURCES HUMAINES is located in CASTRIES (34160), in the department Herault.

Where to find the tax return of FONDESPIERRE RESSOURCES HUMAINES ?

The tax return of FONDESPIERRE RESSOURCES HUMAINES 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 FONDESPIERRE RESSOURCES HUMAINES operate?

FONDESPIERRE RESSOURCES HUMAINES 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.