FORMATION.COUPDEFOUET : revenue, balance sheet and financial ratios

FORMATION.COUPDEFOUET is a French company founded 15 years ago, specialized in the sector Formation continue d'adultes. Based in MACON (71000), this company of category PME shows in 2017 a revenue of 218 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - FORMATION.COUPDEFOUET (SIREN 523432839)
Indicator 2017 2016
Revenue 218 411 € 198 366 €
Net income 35 783 € 32 377 €
EBITDA 38 912 € 35 414 €
Net margin 16.4% 16.3%

Revenue and income statement

In 2017, FORMATION.COUPDEFOUET achieves revenue of 218 k€. Vs 2016, growth of +10% (198 k€ -> 218 k€). After deducting consumption (0 €), gross margin stands at 218 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 39 k€, representing 17.8% 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 36 k€, i.e. 16.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

218 411 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

218 411 €

EBITDA (2017) ?
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

38 912 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

36 060 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

35 783 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

17.8%

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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 19%. 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 84%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.7% 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 (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

19.189%

Financial autonomy (2017) ?
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

83.901%

Cash flow / Revenue (2017) ?
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

17.67%

Repayment capacity (2017) ?
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

0.233

Solvency indicators evolution
FORMATION.COUPDEFOUET

Sector positioning

Debt ratio
19.19 2017
2016
2017
Q1: 0.0
Med: 3.78
Q3: 38.73
Average -10 pts over 2 years

In 2017, the debt ratio of FORMATION.COUPDEFOUET (19.19) 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
83.9% 2017
2016
2017
Q1: 3.07%
Med: 28.42%
Q3: 57.76%
Excellent

In 2017, the financial autonomy of FORMATION.COUPDEFOUET (83.9%) 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
0.23 years 2017
2016
2017
Q1: 0.0 years
Med: 0.0 years
Q3: 0.41 years
Average -10 pts over 2 years

In 2017, the repayment capacity of FORMATION.COUPDEFOUET (0.23) 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 interest coverage ratio (= EBIT / Interest expenses) is 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.

Interest coverage (2017) ?
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

0.712

Liquidity indicators evolution
FORMATION.COUPDEFOUET

Sector positioning

Interest coverage
0.71x 2017
2016
2017
Q1: 0.0x
Med: 0.0x
Q3: 0.61x
Excellent

In 2017, the interest coverage of FORMATION.COUPDEFOUET (0.7x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

Positioning of FORMATION.COUPDEFOUET 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.COUPDEFOUET is estimated at 86 623 € (range 30 941€ - 269 174€). With an EBITDA of 38 912€, 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 2017
134 transactions
30k€ 86k€ 269k€
86 623 € Range: 30 941€ - 269 174€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
38 912 € × 2.2x
Estimation 84 368 €
30 572€ - 219 429€
Revenue Multiple 30%
218 411 € × 0.36x
Estimation 78 069 €
26 047€ - 152 639€
Net Income Multiple 20%
35 783 € × 2.9x
Estimation 105 093 €
39 208€ - 568 345€

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.COUPDEFOUET with other companies in the same sector:

Frequently asked questions about FORMATION.COUPDEFOUET

What is the revenue of FORMATION.COUPDEFOUET ?

The revenue of FORMATION.COUPDEFOUET in 2017 is 218 k€.

Is FORMATION.COUPDEFOUET profitable?

Yes, FORMATION.COUPDEFOUET generated a net profit of 36 k€ in 2017.

Where is the headquarters of FORMATION.COUPDEFOUET ?

The headquarters of FORMATION.COUPDEFOUET is located in MACON (71000), in the department Saone-et-Loire.

Where to find the tax return of FORMATION.COUPDEFOUET ?

The tax return of FORMATION.COUPDEFOUET 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.COUPDEFOUET operate?

FORMATION.COUPDEFOUET 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.