GAYET METOIS FORMATION-CONSEIL : revenue, balance sheet and financial ratios

GAYET METOIS FORMATION-CONSEIL is a French company founded 18 years ago, specialized in the sector Formation continue d'adultes. Based in AIX EN PROVENCE (13290), this company of category PME shows in 2023 a revenue of 1.1 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 - GAYET METOIS FORMATION-CONSEIL (SIREN 500170071)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 096 476 € 1 000 172 € N/C N/C N/C N/C N/C N/C
Net income 160 297 € 199 970 € -81 763 € -50 252 € -137 708 € -109 530 € 42 195 € 67 735 €
EBITDA 235 115 € 255 119 € N/C N/C N/C N/C N/C N/C
Net margin 14.6% 20.0% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2023, GAYET METOIS FORMATION-CONSEIL achieves revenue of 1.1 M€. Over the period 2022-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +9.6%. Vs 2022: +10%. After deducting consumption (0 €), gross margin stands at 1.1 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 235 k€, representing 21.4% of revenue. Warning negative scissor effect: despite revenue change (+10%), EBITDA varies by -8%, reducing margin by 4.1 pts. This reflects costs rising faster than 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 160 k€, i.e. 14.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 096 476 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 096 476 €

EBITDA (2023) ?
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

235 115 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

208 472 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

160 297 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

21.4%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 28%. 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 48%. 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 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 19.2% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

28.425%

Financial autonomy (2023) ?
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

47.609%

Cash flow / Revenue (2023) ?
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

19.194%

Repayment capacity (2023) ?
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

0.499

Asset age ratio (2023) ?
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

7.1%

Solvency indicators evolution
GAYET METOIS FORMATION-CONSEIL

Sector positioning

Debt ratio
28.43 2023
2021
2022
2023
Q1: 0.0
Med: 3.62
Q3: 37.96
Average -7 pts over 3 years

In 2023, the debt ratio of GAYET METOIS FORMATION-CO... (28.43) 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
47.61% 2023
2021
2022
2023
Q1: 1.77%
Med: 30.93%
Q3: 61.22%
Good +39 pts over 3 years

In 2023, the financial autonomy of GAYET METOIS FORMATION-CO... (47.6%) 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
0.5 years 2023
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.54 years
Average

In 2023, the repayment capacity of GAYET METOIS FORMATION-CO... (0.50) 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 212.78. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2023) ?
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

212.781

Interest coverage (2023) ?
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

0.523

Liquidity indicators evolution
GAYET METOIS FORMATION-CONSEIL

Sector positioning

Liquidity ratio
212.78 2023
2021
2022
2023
Q1: 129.96
Med: 228.25
Q3: 426.41
Average +30 pts over 3 years

In 2023, the liquidity ratio of GAYET METOIS FORMATION-CO... (212.78) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.52x 2023
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.69x
Good

In 2023, the interest coverage of GAYET METOIS FORMATION-CO... (0.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 61 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 87 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Overall, WCR represents 81 days of revenue, i.e. 247 k€ to permanently finance.

Operating WCR (2023) ?
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

247 398 €

Customer credit (2023) ?
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

61 j

Supplier credit (2023) ?
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

87 j

Inventory turnover (2023) ?
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 (2023) ?
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

81 j

WCR and payment terms evolution
GAYET METOIS FORMATION-CONSEIL

Positioning of GAYET METOIS FORMATION-CONSEIL 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 GAYET METOIS FORMATION-CONSEIL is estimated at 466 618 € (range 166 717€ - 1 402 006€). With an EBITDA of 235 115€, 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 2023
134 transactions
166k€ 466k€ 1402k€
466 618 € Range: 166 717€ - 1 402 006€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
235 115 € × 2.2x
Estimation 509 769 €
184 724€ - 1 325 837€
Revenue Multiple 30%
1 096 476 € × 0.36x
Estimation 391 923 €
130 760€ - 766 283€
Net Income Multiple 20%
160 297 € × 2.9x
Estimation 470 786 €
175 640€ - 2 546 013€

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 GAYET METOIS FORMATION-CONSEIL with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about GAYET METOIS FORMATION-CONSEIL

What is the revenue of GAYET METOIS FORMATION-CONSEIL ?

The revenue of GAYET METOIS FORMATION-CONSEIL in 2023 is 1.1 M€.

Is GAYET METOIS FORMATION-CONSEIL profitable?

Yes, GAYET METOIS FORMATION-CONSEIL generated a net profit of 160 k€ in 2023.

Where is the headquarters of GAYET METOIS FORMATION-CONSEIL ?

The headquarters of GAYET METOIS FORMATION-CONSEIL is located in AIX EN PROVENCE (13290), in the department Bouches-du-Rhone.

Where to find the tax return of GAYET METOIS FORMATION-CONSEIL ?

The tax return of GAYET METOIS FORMATION-CONSEIL 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 GAYET METOIS FORMATION-CONSEIL operate?

GAYET METOIS FORMATION-CONSEIL 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.