GESTION FORMATION CONSEIL-AUVERGNE : revenue, balance sheet and financial ratios

GESTION FORMATION CONSEIL-AUVERGNE is a French company founded 15 years ago, specialized in the sector Formation continue d'adultes. Based in VICHY (03200), this company of category PME shows in 2017 a revenue of 275 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 - GESTION FORMATION CONSEIL-AUVERGNE (SIREN 528624232)
Indicator 2017 2016
Revenue 275 025 € 284 787 €
Net income 29 607 € 64 997 €
EBITDA 37 014 € 71 398 €
Net margin 10.8% 22.8%

Revenue and income statement

In 2017, GESTION FORMATION CONSEIL-AUVERGNE achieves revenue of 275 k€. Slight decline of -3% vs 2016. After deducting consumption (0 €), gross margin stands at 275 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 37 k€, representing 13.5% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -48%, reducing margin by 11.6 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 30 k€, i.e. 10.8% 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

275 025 €

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

275 025 €

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

37 014 €

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

35 304 €

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

29 607 €

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

13.2%

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 -105%. 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 22%. The balance between equity and debt is satisfactory. 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 11.5% 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

-104.664%

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

21.812%

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

11.454%

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

0.203

Asset age ratio (2017) ?
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

38.0%

Solvency indicators evolution
GESTION FORMATION CONSEIL-AUVERGNE

Sector positioning

Debt ratio
-104.66 2017
2016
2017
Q1: 0.0
Med: 3.78
Q3: 38.73
Excellent

In 2017, the debt ratio of GESTION FORMATION CONSEIL... (-104.66) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
21.81% 2017
2016
2017
Q1: 3.07%
Med: 28.42%
Q3: 57.76%
Average -9 pts over 2 years

In 2017, the financial autonomy of GESTION FORMATION CONSEIL... (21.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.2 years 2017
2016
2017
Q1: 0.0 years
Med: 0.0 years
Q3: 0.41 years
Average +7 pts over 2 years

In 2017, the repayment capacity of GESTION FORMATION CONSEIL... (0.20) 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 80.08. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

80.077

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

0.0

Liquidity indicators evolution
GESTION FORMATION CONSEIL-AUVERGNE

Sector positioning

Liquidity ratio
80.08 2017
2016
2017
Q1: 123.22
Med: 198.8
Q3: 354.89
Watch

In 2017, the liquidity ratio of GESTION FORMATION CONSEIL... (80.08) 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
0.0x 2017
2016
2017
Q1: 0.0x
Med: 0.0x
Q3: 0.61x
Average -26 pts over 2 years

In 2017, the interest coverage of GESTION FORMATION CONSEIL... (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: 147 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 86 days. The gap of 61 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-60 days): operations structurally generate cash.

Operating WCR (2017) ?
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

-45 797 €

Customer credit (2017) ?
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

147 j

Supplier credit (2017) ?
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

86 j

Inventory turnover (2017) ?
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 (2017) ?
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

-60 j

WCR and payment terms evolution
GESTION FORMATION CONSEIL-AUVERGNE

Positioning of GESTION FORMATION CONSEIL-AUVERGNE 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 GESTION FORMATION CONSEIL-AUVERGNE is estimated at 87 008 € (range 30 868€ - 256 074€). With an EBITDA of 37 014€, 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€ 87k€ 256k€
87 008 € Range: 30 868€ - 256 074€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
37 014 € × 2.2x
Estimation 80 253 €
29 081€ - 208 726€
Revenue Multiple 30%
275 025 € × 0.36x
Estimation 98 305 €
32 798€ - 192 204€
Net Income Multiple 20%
29 607 € × 2.9x
Estimation 86 955 €
32 441€ - 470 251€

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 GESTION FORMATION CONSEIL-AUVERGNE with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about GESTION FORMATION CONSEIL-AUVERGNE

What is the revenue of GESTION FORMATION CONSEIL-AUVERGNE ?

The revenue of GESTION FORMATION CONSEIL-AUVERGNE in 2017 is 275 k€.

Is GESTION FORMATION CONSEIL-AUVERGNE profitable?

Yes, GESTION FORMATION CONSEIL-AUVERGNE generated a net profit of 30 k€ in 2017.

Where is the headquarters of GESTION FORMATION CONSEIL-AUVERGNE ?

The headquarters of GESTION FORMATION CONSEIL-AUVERGNE is located in VICHY (03200), in the department Allier.

Where to find the tax return of GESTION FORMATION CONSEIL-AUVERGNE ?

The tax return of GESTION FORMATION CONSEIL-AUVERGNE 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 GESTION FORMATION CONSEIL-AUVERGNE operate?

GESTION FORMATION CONSEIL-AUVERGNE 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.