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INSTITUT DE FORMATION DU COMMERCE ALIMENTAIRE SPECIALISE : revenue, balance sheet and financial ratios

INSTITUT DE FORMATION DU COMMERCE ALIMENTAIRE SPECIALISE is a French company founded 14 years ago, specialized in the sector Formation continue d'adultes. Based in PARIS (75017), this company of category PME shows in 2020 a revenue of 312 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 - INSTITUT DE FORMATION DU COMMERCE ALIMENTAIRE SPECIALISE (SIREN 750181786)
Indicator 2024 2023 2021 2020 2018
Revenue N/C N/C N/C 311 704 € N/C
Net income 7 127 € 18 091 € 24 945 € -73 009 € 98 706 €
EBITDA N/C N/C N/C -66 355 € N/C
Net margin N/C N/C N/C -23.4% N/C

Revenue and income statement

In 2024, INSTITUT DE FORMATION DU COMMERCE ALIMENTAIRE SPECIALISE generates positive net income of 7 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2024: 99 k€ -> 7 k€.

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

7 127 €

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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 9%. 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 47%. 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

9.437%

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

47.464%

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

68.2%

Solvency indicators evolution
INSTITUT DE FORMATION DU COMMERCE ALIMENTAIRE SPECIALISE

Sector positioning

Debt ratio
9.44 2024
2021
2023
2024
Q1: 0.0
Med: 3.22
Q3: 34.93
Average -10 pts over 3 years

In 2024, the debt ratio of INSTITUT DE FORMATION DU ... (9.44) 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
47.46% 2024
2021
2023
2024
Q1: 1.03%
Med: 30.48%
Q3: 60.98%
Good

In 2024, the financial autonomy of INSTITUT DE FORMATION DU ... (47.5%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 183.03. 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

183.03

Liquidity indicators evolution
INSTITUT DE FORMATION DU COMMERCE ALIMENTAIRE SPECIALISE

Sector positioning

Liquidity ratio
183.03 2024
2021
2023
2024
Q1: 126.79
Med: 230.24
Q3: 439.51
Average -15 pts over 3 years

In 2024, the liquidity ratio of INSTITUT DE FORMATION DU ... (183.03) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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 and payment terms evolution
INSTITUT DE FORMATION DU COMMERCE ALIMENTAIRE SPECIALISE

Positioning of INSTITUT DE FORMATION DU COMMERCE ALIMENTAIRE SPECIALISE 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 INSTITUT DE FORMATION DU COMMERCE ALIMENTAIRE SPECIALISE is estimated at 20 931 € (range 7 809€ - 113 198€). 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
7k€ 20k€ 113k€
20 931 € Range: 7 809€ - 113 198€
NAF 5 all-time

Valuation method used

Net Income Multiple
7 127 € × 2.9x = 20 932 €
Range: 7 809€ - 113 199€

Only this financial indicator is available for this company.

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 INSTITUT DE FORMATION DU COMMERCE ALIMENTAIRE SPECIALISE with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about INSTITUT DE FORMATION DU COMMERCE ALIMENTAIRE SPECIALISE

What is the revenue of INSTITUT DE FORMATION DU COMMERCE ALIMENTAIRE SPECIALISE ?

The revenue of INSTITUT DE FORMATION DU COMMERCE ALIMENTAIRE SPECIALISE in 2020 is 312 k€.

Is INSTITUT DE FORMATION DU COMMERCE ALIMENTAIRE SPECIALISE profitable?

Yes, INSTITUT DE FORMATION DU COMMERCE ALIMENTAIRE SPECIALISE generated a net profit of 7 k€ in 2024.

Where is the headquarters of INSTITUT DE FORMATION DU COMMERCE ALIMENTAIRE SPECIALISE ?

The headquarters of INSTITUT DE FORMATION DU COMMERCE ALIMENTAIRE SPECIALISE is located in PARIS (75017), in the department Paris.

Where to find the tax return of INSTITUT DE FORMATION DU COMMERCE ALIMENTAIRE SPECIALISE ?

The tax return of INSTITUT DE FORMATION DU COMMERCE ALIMENTAIRE SPECIALISE 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 DU COMMERCE ALIMENTAIRE SPECIALISE operate?

INSTITUT DE FORMATION DU COMMERCE ALIMENTAIRE SPECIALISE 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.