FORMATION GESTION FINANCE AUDIT : revenue, balance sheet and financial ratios

FORMATION GESTION FINANCE AUDIT is a French company founded 24 years ago, specialized in the sector Ingénierie, études techniques. Based in PARIS (75002), this company of category PME shows in 2021 a revenue of 129 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - FORMATION GESTION FINANCE AUDIT (SIREN 441127875)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 128 665 € 141 681 € 944 282 € 1 888 954 € 2 069 854 € 2 177 728 €
Net income 26 635 € -79 724 € 681 710 € -578 425 € -56 563 € 1 682 €
EBITDA -180 287 € -159 570 € -453 793 € -300 023 € -21 571 € 200 954 €
Net margin 20.7% -56.3% 72.2% -30.6% -2.7% 0.1%

Revenue and income statement

In 2021, FORMATION GESTION FINANCE AUDIT achieves revenue of 129 k€. Revenue is declining over the period 2016-2021 (CAGR: -43.2%). Slight decline of -9% vs 2020. After deducting consumption (0 €), gross margin stands at 129 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 -180 k€, representing -140.1% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -13%, reducing margin by 27.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 27 k€, i.e. 20.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

128 665 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

128 665 €

EBITDA (2021) ?
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

-180 287 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-187 387 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

26 635 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-140.1%

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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 7%. 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 39%. The balance between equity and debt is satisfactory.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

6.742%

Financial autonomy (2021) ?
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

38.694%

Cash flow / Revenue (2021) ?
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

-147.241%

Repayment capacity (2021) ?
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

-0.151

Asset age ratio (2021) ?
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

41.7%

Solvency indicators evolution
FORMATION GESTION FINANCE AUDIT

Sector positioning

Debt ratio
6.74 2021
2019
2020
2021
Q1: 0.0
Med: 11.43
Q3: 66.26
Good -19 pts over 3 years

In 2021, the debt ratio of FORMATION GESTION FINANCE... (6.74) 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
38.69% 2021
2019
2020
2021
Q1: 10.94%
Med: 35.07%
Q3: 59.71%
Good +16 pts over 3 years

In 2021, the financial autonomy of FORMATION GESTION FINANCE... (38.7%) 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
-0.15 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.32 years
Excellent

In 2021, the repayment capacity of FORMATION GESTION FINANCE... (-0.15) 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 103.05. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

103.054

Interest coverage (2021) ?
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

-0.122

Liquidity indicators evolution
FORMATION GESTION FINANCE AUDIT

Sector positioning

Liquidity ratio
103.05 2021
2019
2020
2021
Q1: 151.28
Med: 231.5
Q3: 390.77
Watch

In 2021, the liquidity ratio of FORMATION GESTION FINANCE... (103.05) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-0.12x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.05x
Average

In 2021, the interest coverage of FORMATION GESTION FINANCE... (-0.1x) 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: 925 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 519 days. The gap of 406 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 473 days of revenue, i.e. 169 k€ to permanently finance. Notable WCR improvement over the period (-72%), freeing up cash.

Operating WCR (2021) ?
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

168 882 €

Customer credit (2021) ?
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

925 j

Supplier credit (2021) ?
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

519 j

Inventory turnover (2021) ?
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 (2021) ?
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

473 j

WCR and payment terms evolution
FORMATION GESTION FINANCE AUDIT

Positioning of FORMATION GESTION FINANCE AUDIT in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Based on 52 transactions of similar company sales in 2021, the value of FORMATION GESTION FINANCE AUDIT is estimated at 41 581 € (range 21 107€ - 62 194€). The price/revenue ratio is 0.44x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
52 tx
21k€ 41k€ 62k€
41 581 € Range: 21 107€ - 62 194€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
128 665 € × 0.44x
Estimation 56 385 €
28 840€ - 73 456€
Net Income Multiple 20%
26 635 € × 0.7x
Estimation 19 376 €
9 509€ - 45 304€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 52 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 (Ingénierie, études techniques)

Compare FORMATION GESTION FINANCE AUDIT with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about FORMATION GESTION FINANCE AUDIT

What is the revenue of FORMATION GESTION FINANCE AUDIT ?

The revenue of FORMATION GESTION FINANCE AUDIT in 2021 is 129 k€.

Is FORMATION GESTION FINANCE AUDIT profitable?

Yes, FORMATION GESTION FINANCE AUDIT generated a net profit of 27 k€ in 2021.

Where is the headquarters of FORMATION GESTION FINANCE AUDIT ?

The headquarters of FORMATION GESTION FINANCE AUDIT is located in PARIS (75002), in the department Paris.

Where to find the tax return of FORMATION GESTION FINANCE AUDIT ?

The tax return of FORMATION GESTION FINANCE AUDIT 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 GESTION FINANCE AUDIT operate?

FORMATION GESTION FINANCE AUDIT operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.