Employees: NN (None)Legal category: SCA (commandite par actions)Size: ETICreation date: 1987-08-05 (38 years)Status: ActiveBusiness sector: Formation continue d'adultesLocation: PARIS (75001), Paris
FORMA-SALUS : revenue, balance sheet and financial ratios
FORMA-SALUS is a French company
founded 38 years ago,
specialized in the sector Formation continue d'adultes.
Based in PARIS (75001),
this company of category ETI
shows in 2018 a revenue of 5 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, FORMA-SALUS generates positive net income of 4 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 378 € -> 4 k€.
EBITDA (2024)
?
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
-2 439 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-2 440 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
3 509 €
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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
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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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 0%. 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 99%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability.
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
0.027%
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
98.736%
Repayment capacity (2024)
?
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
0.011
Solvency indicators evolution FORMA-SALUS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2024
Debt ratio
0.05
0.054
0.025
0.028
0.028
0.0
0.004
0.027
Financial autonomy
98.952
98.849
94.5
99.13
99.54
99.125
99.08
98.736
Repayment capacity
0.177
-0.658
11.333
-0.291
-0.29
0.0
-0.027
0.011
Cash flow / Revenue
1.075%
-1.989%
0.062%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
0.032024
2021
2022
2024
Q1: 0.0
Med: 3.22
Q3: 34.93
Good
In 2024, the debt ratio of FORMA-SALUS (0.03) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
98.74%2024
2021
2022
2024
Q1: 1.03%
Med: 30.48%
Q3: 60.98%
Excellent
In 2024, the financial autonomy of FORMA-SALUS (98.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
Repayment capacity
0.01 years2024
2021
2022
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.51 years
Average+26 pts over 3 years
In 2024, the repayment capacity of FORMA-SALUS (0.01) 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.
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: 139 days. Excellent situation: suppliers finance 139 days of the operating cycle (retail model).
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
139 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 FORMA-SALUS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2024
Operating WCR
134 065 €
132 739 €
137 632 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
Customer payment term (days)
0
0
360
0
0
0
0
0
Supplier payment term (days)
9
61
0
239
141
222
282
139
Positioning of FORMA-SALUS 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 FORMA-SALUS is estimated at
10 305 €
(range 3 844€ - 55 733€).
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
3k€10k€55k€
10 305 €Range: 3 844€ - 55 733€
NAF 5 all-time
Valuation method used
Net Income Multiple
3 509 €
×
2.9x
=10 306 €
Range: 3 845€ - 55 734€
Only this financial indicator is available for this company.
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 FORMA-SALUS with other companies in the same sector:
Yes, FORMA-SALUS generated a net profit of 4 k€ in 2024.
Where is the headquarters of FORMA-SALUS ?
The headquarters of FORMA-SALUS is located in PARIS (75001), in the department Paris.
Where to find the tax return of FORMA-SALUS ?
The tax return of FORMA-SALUS 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 FORMA-SALUS operate?
FORMA-SALUS 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
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