FORMATION ET DEVELOPPEMENT INDIVIDUEL : revenue, balance sheet and financial ratios

FORMATION ET DEVELOPPEMENT INDIVIDUEL is a French company founded 17 years ago, specialized in the sector Formation continue d'adultes. Based in LE CHAMBON-FEUGEROLLES (42500), this company of category PME shows in 2024 a revenue of 233 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 - FORMATION ET DEVELOPPEMENT INDIVIDUEL (SIREN 505024042)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 233 462 € 224 098 € 236 670 € 335 727 € 157 948 € 292 765 € 176 928 € 185 920 € 158 825 €
Net income 6 281 € 33 150 € 13 423 € 88 175 € -46 352 € 68 020 € -3 519 € 8 650 € 11 766 €
EBITDA 13 760 € 49 015 € 28 620 € 126 557 € -46 917 € 99 649 € 5 072 € 16 522 € 17 852 €
Net margin 2.7% 14.8% 5.7% 26.3% -29.3% 23.2% -2.0% 4.7% 7.4%

Revenue and income statement

In 2024, FORMATION ET DEVELOPPEMENT INDIVIDUEL achieves revenue of 233 k€. Revenue is growing positively over 9 years (CAGR: +4.9%). Vs 2023: +4%. After deducting consumption (0 €), gross margin stands at 233 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 14 k€, representing 5.9% of revenue. Warning negative scissor effect: despite revenue change (+4%), EBITDA varies by -72%, reducing margin by 16.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 2.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

233 462 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

233 462 €

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

13 760 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

7 891 €

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

6 281 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.9%

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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 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 70%. 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. Cash flow represents 6.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

0.033%

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

69.858%

Cash flow / Revenue (2024) ?
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

6.659%

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

0.003

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

18.2%

Solvency indicators evolution
FORMATION ET DEVELOPPEMENT INDIVIDUEL

Sector positioning

Debt ratio
0.03 2024
2022
2023
2024
Q1: 0.0
Med: 3.22
Q3: 34.93
Good

In 2024, the debt ratio of FORMATION ET DEVELOPPEMEN... (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
69.86% 2024
2022
2023
2024
Q1: 1.03%
Med: 30.48%
Q3: 60.98%
Excellent

In 2024, the financial autonomy of FORMATION ET DEVELOPPEMEN... (69.9%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.51 years
Average

In 2024, the repayment capacity of FORMATION ET DEVELOPPEMEN... (0.00) 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 288.62. 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

288.625

Interest coverage (2024) ?
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
FORMATION ET DEVELOPPEMENT INDIVIDUEL

Sector positioning

Liquidity ratio
288.62 2024
2022
2023
2024
Q1: 126.79
Med: 230.24
Q3: 439.51
Good -10 pts over 3 years

In 2024, the liquidity ratio of FORMATION ET DEVELOPPEMEN... (288.62) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.65x
Average -50 pts over 3 years

In 2024, the interest coverage of FORMATION ET DEVELOPPEMEN... (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: 34 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 107 days. Excellent situation: suppliers finance 73 days of the operating cycle (retail model). Overall, WCR represents 54 days of revenue, i.e. 35 k€ to permanently finance.

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

35 267 €

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

34 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

107 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 in days of revenue (2024) ?
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

54 j

WCR and payment terms evolution
FORMATION ET DEVELOPPEMENT INDIVIDUEL

Positioning of FORMATION ET DEVELOPPEMENT INDIVIDUEL 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 FORMATION ET DEVELOPPEMENT INDIVIDUEL is estimated at 43 640 € (range 15 134€ - 107 696€). With an EBITDA of 13 760€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.36x (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 2024
134 transactions
15k€ 43k€ 107k€
43 640 € Range: 15 134€ - 107 696€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
13 760 € × 2.2x
Estimation 29 834 €
10 811€ - 77 594€
Revenue Multiple 30%
233 462 € × 0.36x
Estimation 83 448 €
27 842€ - 163 157€
Net Income Multiple 20%
6 281 € × 2.9x
Estimation 18 447 €
6 882€ - 99 762€

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 FORMATION ET DEVELOPPEMENT INDIVIDUEL with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about FORMATION ET DEVELOPPEMENT INDIVIDUEL

What is the revenue of FORMATION ET DEVELOPPEMENT INDIVIDUEL ?

The revenue of FORMATION ET DEVELOPPEMENT INDIVIDUEL in 2024 is 233 k€.

Is FORMATION ET DEVELOPPEMENT INDIVIDUEL profitable?

Yes, FORMATION ET DEVELOPPEMENT INDIVIDUEL generated a net profit of 6 k€ in 2024.

Where is the headquarters of FORMATION ET DEVELOPPEMENT INDIVIDUEL ?

The headquarters of FORMATION ET DEVELOPPEMENT INDIVIDUEL is located in LE CHAMBON-FEUGEROLLES (42500), in the department Loire.

Where to find the tax return of FORMATION ET DEVELOPPEMENT INDIVIDUEL ?

The tax return of FORMATION ET DEVELOPPEMENT INDIVIDUEL 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 FORMATION ET DEVELOPPEMENT INDIVIDUEL operate?

FORMATION ET DEVELOPPEMENT INDIVIDUEL 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.