Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
INSTITUT DE LA FONCTION COMMERCIALE : revenue, balance sheet and financial ratios
INSTITUT DE LA FONCTION COMMERCIALE is a French company
founded 27 years ago,
specialized in the sector Formation continue d'adultes.
Based in CASE-PILOTE (97222),
this company of category PME
shows in 2016 a revenue of 848 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - INSTITUT DE LA FONCTION COMMERCIALE (SIREN 419007992)
Indicator
2025
2024
2023
2022
2020
2019
2018
2017
2016
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
848 426 €
Net income
-183 580 €
110 198 €
899 116 €
817 534 €
523 204 €
156 187 €
273 171 €
181 434 €
28 555 €
EBITDA
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
9 936 €
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
3.4%
Revenue and income statement
In 2025, INSTITUT DE LA FONCTION COMMERCIALE records a net loss of 184 k€. This deficit will reduce equity on the balance sheet.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-183 580 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 78%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
77.991%
Financial autonomy (2025)
?
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
30.028%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution INSTITUT DE LA FONCTION COMMERCIALE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2022
2023
2024
2025
Debt ratio
3.673
6.87
18.036
30.359
35.762
42.85
35.127
93.977
77.991
Financial autonomy
58.527
46.72
55.908
56.267
46.342
45.26
54.043
35.269
30.028
Repayment capacity
1.01
None
None
None
None
None
None
None
None
Cash flow / Revenue
1.708%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
77.992025
2023
2024
2025
Q1: 0.0
Med: 4.1
Q3: 39.26
Watch
In 2025, the debt ratio of INSTITUT DE LA FONCTION C... (77.99) 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
30.03%2025
2023
2024
2025
Q1: 1.95%
Med: 30.49%
Q3: 62.39%
Average-19 pts over 3 years
In 2025, the financial autonomy of INSTITUT DE LA FONCTION C... (30.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 198.20. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
198.199
Liquidity indicators evolution INSTITUT DE LA FONCTION COMMERCIALE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2022
2023
2024
2025
Liquidity ratio
264.912
265.445
300.367
335.646
254.629
270.167
353.324
295.006
198.199
Interest coverage
1544.767
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
198.22025
2023
2024
2025
Q1: 138.82
Med: 248.55
Q3: 557.49
Average-27 pts over 3 years
In 2025, the liquidity ratio of INSTITUT DE LA FONCTION C... (198.20) 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 (2025)
?
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 (2025)
?
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 (2025)
?
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 (2025)
?
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 LA FONCTION COMMERCIALE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2022
2023
2024
2025
Operating WCR
331 098 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
Customer payment term (days)
160
0
0
0
0
0
0
0
0
Supplier payment term (days)
35
0
0
0
0
0
0
0
0
Positioning of INSTITUT DE LA FONCTION COMMERCIALE in its sector
Comparison with sector Formation continue d'adultes
Similar companies (Formation continue d'adultes)
Compare INSTITUT DE LA FONCTION COMMERCIALE with other companies in the same sector:
Frequently asked questions about INSTITUT DE LA FONCTION COMMERCIALE
What is the revenue of INSTITUT DE LA FONCTION COMMERCIALE ?
The revenue of INSTITUT DE LA FONCTION COMMERCIALE in 2016 is 848 k€.
Is INSTITUT DE LA FONCTION COMMERCIALE profitable?
INSTITUT DE LA FONCTION COMMERCIALE recorded a net loss in 2025.
Where is the headquarters of INSTITUT DE LA FONCTION COMMERCIALE ?
The headquarters of INSTITUT DE LA FONCTION COMMERCIALE is located in CASE-PILOTE (97222), in the department Martinique.
Where to find the tax return of INSTITUT DE LA FONCTION COMMERCIALE ?
The tax return of INSTITUT DE LA FONCTION COMMERCIALE 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 LA FONCTION COMMERCIALE operate?
INSTITUT DE LA FONCTION COMMERCIALE 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.
Item evolution
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