IFM INSTITUT FRANCAIS DU MANAGEMENT : revenue, balance sheet and financial ratios

IFM INSTITUT FRANCAIS DU MANAGEMENT is a French company founded 13 years ago, specialized in the sector Formation continue d'adultes. Based in PARIS (75014), this company of category PME shows in 2024 a revenue of 650 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 - IFM INSTITUT FRANCAIS DU MANAGEMENT (SIREN 789560828)
Indicator 2024 2022 2021 2020 2019 2017 2016
Revenue 650 480 € 746 176 € 781 444 € 541 865 € 492 484 € 406 584 € 312 327 €
Net income 15 744 € 6 145 € 32 494 € 13 023 € 16 279 € 4 556 € 7 519 €
EBITDA 19 970 € 7 403 € 39 040 € 15 085 € 17 229 € -420 € 4 577 €
Net margin 2.4% 0.8% 4.2% 2.4% 3.3% 1.1% 2.4%

Revenue and income statement

In 2024, IFM INSTITUT FRANCAIS DU MANAGEMENT achieves revenue of 650 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.6%. Significant drop of -13% vs 2022. After deducting consumption (2 k€), gross margin stands at 648 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 20 k€, representing 3.1% of revenue. Positive scissor effect: EBITDA margin improves by +2.1 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 16 k€, i.e. 2.4% 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

650 480 €

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

648 297 €

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

19 970 €

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

19 983 €

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

15 744 €

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

3.1%

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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 231%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

230.929%

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

19.115%

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

2.42%

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

5.083

Solvency indicators evolution
IFM INSTITUT FRANCAIS DU MANAGEMENT

Sector positioning

Debt ratio
230.93 2024
2021
2022
2024
Q1: 0.0
Med: 3.22
Q3: 34.93
Watch +12 pts over 3 years

In 2024, the debt ratio of IFM INSTITUT FRANCAIS DU ... (230.93) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
19.11% 2024
2021
2022
2024
Q1: 1.03%
Med: 30.48%
Q3: 60.98%
Average

In 2024, the financial autonomy of IFM INSTITUT FRANCAIS DU ... (19.1%) 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
5.08 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.51 years
Watch +10 pts over 3 years

In 2024, the repayment capacity of IFM INSTITUT FRANCAIS DU ... (5.08) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 272.16. 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 7.3x. Operating income very largely covers interest expenses: high safety margin.

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

272.163

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

7.316

Liquidity indicators evolution
IFM INSTITUT FRANCAIS DU MANAGEMENT

Sector positioning

Liquidity ratio
272.16 2024
2021
2022
2024
Q1: 126.79
Med: 230.24
Q3: 439.51
Good +28 pts over 3 years

In 2024, the liquidity ratio of IFM INSTITUT FRANCAIS DU ... (272.16) 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
7.32x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.65x
Excellent

In 2024, the interest coverage of IFM INSTITUT FRANCAIS DU ... (7.3x) 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.

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: 28 days. The company must finance 6 days of gap between collections and payments. Overall, WCR represents 35 days of revenue, i.e. 63 k€ to permanently finance. Over 2016-2024, WCR increased by +37%, requiring additional financing.

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

62 771 €

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

28 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

35 j

WCR and payment terms evolution
IFM INSTITUT FRANCAIS DU MANAGEMENT

Positioning of IFM INSTITUT FRANCAIS DU MANAGEMENT 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 IFM INSTITUT FRANCAIS DU MANAGEMENT is estimated at 100 649 € (range 34 567€ - 242 697€). With an EBITDA of 19 970€, 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
34k€ 100k€ 242k€
100 649 € Range: 34 567€ - 242 697€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
19 970 € × 2.2x
Estimation 43 298 €
15 690€ - 112 613€
Revenue Multiple 30%
650 480 € × 0.36x
Estimation 232 507 €
77 573€ - 454 594€
Net Income Multiple 20%
15 744 € × 2.9x
Estimation 46 239 €
17 251€ - 250 064€

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 IFM INSTITUT FRANCAIS DU MANAGEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about IFM INSTITUT FRANCAIS DU MANAGEMENT

What is the revenue of IFM INSTITUT FRANCAIS DU MANAGEMENT ?

The revenue of IFM INSTITUT FRANCAIS DU MANAGEMENT in 2024 is 650 k€.

Is IFM INSTITUT FRANCAIS DU MANAGEMENT profitable?

Yes, IFM INSTITUT FRANCAIS DU MANAGEMENT generated a net profit of 16 k€ in 2024.

Where is the headquarters of IFM INSTITUT FRANCAIS DU MANAGEMENT ?

The headquarters of IFM INSTITUT FRANCAIS DU MANAGEMENT is located in PARIS (75014), in the department Paris.

Where to find the tax return of IFM INSTITUT FRANCAIS DU MANAGEMENT ?

The tax return of IFM INSTITUT FRANCAIS DU MANAGEMENT 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 IFM INSTITUT FRANCAIS DU MANAGEMENT operate?

IFM INSTITUT FRANCAIS DU MANAGEMENT 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.