INSTITUT DE FORMATION DE LA PROFESSION DE L'ASSURANCE : revenue, balance sheet and financial ratios

INSTITUT DE FORMATION DE LA PROFESSION DE L'ASSURANCE is a French company founded 126 years ago, specialized in the sector Autres enseignements. Based in PUTEAUX (92800), this company of category PME shows in 2024 a revenue of 10.0 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 - INSTITUT DE FORMATION DE LA PROFESSION DE L'ASSURANCE (SIREN 784202756)
Indicator 2024 2023 2022 2021 2020
Revenue 10 029 142 € 10 359 302 € 10 766 488 € N/C N/C
Net income 140 823 € 364 402 € 740 058 € 884 298 € 719 719 €
EBITDA -3 005 834 € -2 782 479 € -2 014 160 € -12 423 199 € -1 128 418 €
Net margin 1.4% 3.5% 6.9% N/C N/C

Revenue and income statement

In 2024, INSTITUT DE FORMATION DE LA PROFESSION DE L'ASSURANCE achieves revenue of 10.0 M€. Activity remains stable over the period (CAGR: -3.5%). Slight decline of -3% vs 2023. After deducting consumption (3.5 M€), gross margin stands at 6.5 M€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -3.0 M€, representing -30.0% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -8%, reducing margin by 3.1 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 141 k€, i.e. 1.4% 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

10 029 142 €

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

6 536 857 €

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

-3 005 834 €

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

-565 317 €

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

140 823 €

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

-25.2%

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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 4%. 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 70%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

3.656%

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

69.584%

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

-19.192%

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

-0.254

Asset age ratio (2024) ?
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

40.8%

Solvency indicators evolution
INSTITUT DE FORMATION DE LA PROFESSION DE L'ASSURANCE

Sector positioning

Debt ratio
3.66 2024
2022
2023
2024
Q1: 0.0
Med: 0.56
Q3: 38.78
Average

In 2024, the debt ratio of INSTITUT DE FORMATION DE ... (3.66) 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
69.58% 2024
2022
2023
2024
Q1: 0.0%
Med: 17.39%
Q3: 51.77%
Excellent

In 2024, the financial autonomy of INSTITUT DE FORMATION DE ... (69.6%) 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
-0.25 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.54 years
Excellent

In 2024, the repayment capacity of INSTITUT DE FORMATION DE ... (-0.25) 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 319.08. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

319.078

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

-0.402

Liquidity indicators evolution
INSTITUT DE FORMATION DE LA PROFESSION DE L'ASSURANCE

Sector positioning

Liquidity ratio
319.08 2024
2022
2023
2024
Q1: 114.25
Med: 223.1
Q3: 458.59
Good

In 2024, the liquidity ratio of INSTITUT DE FORMATION DE ... (319.08) 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
-0.4x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.29x
Average

In 2024, the interest coverage of INSTITUT DE FORMATION DE ... (-0.4x) 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: 82 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 92 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Overall, WCR represents 64 days of revenue, i.e. 1.8 M€ to permanently finance.

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

1 777 365 €

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

82 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

92 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

64 j

WCR and payment terms evolution
INSTITUT DE FORMATION DE LA PROFESSION DE L'ASSURANCE

Positioning of INSTITUT DE FORMATION DE LA PROFESSION DE L'ASSURANCE in its sector

Comparison with sector Autres enseignements

Valuation estimate

Based on 134 transactions of similar company sales (all years), the value of INSTITUT DE FORMATION DE LA PROFESSION DE L'ASSURANCE is estimated at 2 316 319 € (range 779 336€ - 5 100 062€). 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
779k€ 2316k€ 5100k€
2 316 319 € Range: 779 336€ - 5 100 062€
NAF 5 all-time

Valuation detail by method

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Revenue Multiple 30%
10 029 142 € × 0.36x
Estimation 3 584 805 €
1 196 026€ - 7 008 967€
Net Income Multiple 20%
140 823 € × 2.9x
Estimation 413 591 €
154 302€ - 2 236 706€

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 (Autres enseignements)

Compare INSTITUT DE FORMATION DE LA PROFESSION DE L'ASSURANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres enseignements

Frequently asked questions about INSTITUT DE FORMATION DE LA PROFESSION DE L'ASSURANCE

What is the revenue of INSTITUT DE FORMATION DE LA PROFESSION DE L'ASSURANCE ?

The revenue of INSTITUT DE FORMATION DE LA PROFESSION DE L'ASSURANCE in 2024 is 10.0 M€.

Is INSTITUT DE FORMATION DE LA PROFESSION DE L'ASSURANCE profitable?

Yes, INSTITUT DE FORMATION DE LA PROFESSION DE L'ASSURANCE generated a net profit of 141 k€ in 2024.

Where is the headquarters of INSTITUT DE FORMATION DE LA PROFESSION DE L'ASSURANCE ?

The headquarters of INSTITUT DE FORMATION DE LA PROFESSION DE L'ASSURANCE is located in PUTEAUX (92800), in the department Hauts-de-Seine.

Where to find the tax return of INSTITUT DE FORMATION DE LA PROFESSION DE L'ASSURANCE ?

The tax return of INSTITUT DE FORMATION DE LA PROFESSION DE L'ASSURANCE 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 INSTITUT DE FORMATION DE LA PROFESSION DE L'ASSURANCE operate?

INSTITUT DE FORMATION DE LA PROFESSION DE L'ASSURANCE operates in the sector Autres enseignements (NAF code 85.59B). See the 'Sector positioning' section above to compare the company with its competitors.