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INSTITUT DE FORMATION EN COMMERCE & OENOLOGIE : revenue, balance sheet and financial ratios

INSTITUT DE FORMATION EN COMMERCE & OENOLOGIE is a French company founded 19 years ago, specialized in the sector Formation continue d'adultes. Based in AUBAGNE (13400), this company of category PME shows in 2017 a revenue of 539 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 EN COMMERCE & OENOLOGIE (SIREN 491554721)
Indicator 2024 2023 2017
Revenue N/C N/C 538 715 €
Net income 478 343 € 409 120 € 153 409 €
EBITDA N/C N/C 215 925 €
Net margin N/C N/C 28.5%

Revenue and income statement

In 2024, INSTITUT DE FORMATION EN COMMERCE & OENOLOGIE generates positive net income of 478 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 153 k€ -> 478 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

478 343 €

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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 172%. 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 34%. The balance between equity and debt is satisfactory.

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

171.634%

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

34.188%

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

38.5%

Solvency indicators evolution
INSTITUT DE FORMATION EN COMMERCE & OENOLOGIE

Sector positioning

Debt ratio
171.63 2024
2017
2023
2024
Q1: 0.0
Med: 3.22
Q3: 34.93
Watch

In 2024, the debt ratio of INSTITUT DE FORMATION EN ... (171.63) 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
34.19% 2024
2017
2023
2024
Q1: 1.03%
Med: 30.48%
Q3: 60.98%
Good -16 pts over 3 years

In 2024, the financial autonomy of INSTITUT DE FORMATION EN ... (34.2%) 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
0.86 years 2017
2017
Q1: 0.0 years
Med: 0.0 years
Q3: 0.41 years
Average

In 2017, the repayment capacity of INSTITUT DE FORMATION EN ... (0.86) 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 1258.93. 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

1258.927

Liquidity indicators evolution
INSTITUT DE FORMATION EN COMMERCE & OENOLOGIE

Sector positioning

Liquidity ratio
1258.93 2024
2017
2023
2024
Q1: 126.79
Med: 230.24
Q3: 439.51
Excellent

In 2024, the liquidity ratio of INSTITUT DE FORMATION EN ... (1258.93) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.01x 2017
2017
Q1: 0.0x
Med: 0.0x
Q3: 0.61x
Good

In 2017, the interest coverage of INSTITUT DE FORMATION EN ... (0.0x) 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.

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 EN COMMERCE & OENOLOGIE

Positioning of INSTITUT DE FORMATION EN COMMERCE & OENOLOGIE 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 EN COMMERCE & OENOLOGIE is estimated at 1 404 873 € (range 524 128€ - 7 597 569€). 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
524k€ 1404k€ 7597k€
1 404 873 € Range: 524 128€ - 7 597 569€
NAF 5 all-time

Valuation method used

Net Income Multiple
478 343 € × 2.9x = 1 404 873 €
Range: 524 129€ - 7 597 570€

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 EN COMMERCE & OENOLOGIE with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about INSTITUT DE FORMATION EN COMMERCE & OENOLOGIE

What is the revenue of INSTITUT DE FORMATION EN COMMERCE & OENOLOGIE ?

The revenue of INSTITUT DE FORMATION EN COMMERCE & OENOLOGIE in 2017 is 539 k€.

Is INSTITUT DE FORMATION EN COMMERCE & OENOLOGIE profitable?

Yes, INSTITUT DE FORMATION EN COMMERCE & OENOLOGIE generated a net profit of 478 k€ in 2024.

Where is the headquarters of INSTITUT DE FORMATION EN COMMERCE & OENOLOGIE ?

The headquarters of INSTITUT DE FORMATION EN COMMERCE & OENOLOGIE is located in AUBAGNE (13400), in the department Bouches-du-Rhone.

Where to find the tax return of INSTITUT DE FORMATION EN COMMERCE & OENOLOGIE ?

The tax return of INSTITUT DE FORMATION EN COMMERCE & OENOLOGIE 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 EN COMMERCE & OENOLOGIE operate?

INSTITUT DE FORMATION EN COMMERCE & OENOLOGIE 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.