INSTITUT DE LA PERFORMANCE PUBLIQUE : revenue, balance sheet and financial ratios

INSTITUT DE LA PERFORMANCE PUBLIQUE is a French company founded 33 years ago, specialized in the sector Formation continue d'adultes. Based in LOUVECIENNES (78430), this company of category PME shows in 2024 a revenue of 355 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - INSTITUT DE LA PERFORMANCE PUBLIQUE (SIREN 389150699)
Indicator 2024 2022 2021 2019 2018 2017 2016
Revenue 354 869 € N/C N/C 447 746 € 575 460 € 622 956 € 500 188 €
Net income 80 794 € 40 237 € 37 857 € -5 705 € 48 805 € 44 912 € 28 137 €
EBITDA 110 707 € N/C N/C -1 687 € 55 247 € 44 444 € 51 415 €
Net margin 22.8% N/C N/C -1.3% 8.5% 7.2% 5.6%

Revenue and income statement

In 2024, INSTITUT DE LA PERFORMANCE PUBLIQUE achieves revenue of 355 k€. Activity remains stable over the period (CAGR: -4.2%). After deducting consumption (0 €), gross margin stands at 355 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 111 k€, representing 31.2% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 81 k€, i.e. 22.8% 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

354 869 €

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

354 869 €

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

110 707 €

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

101 238 €

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

80 794 €

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

31.2%

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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 0%. 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 89%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 25.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.365%

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

89.336%

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

25.453%

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

0.014

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

46.4%

Solvency indicators evolution
INSTITUT DE LA PERFORMANCE PUBLIQUE

Sector positioning

Debt ratio
0.36 2024
2021
2022
2024
Q1: 0.0
Med: 3.22
Q3: 34.93
Good

In 2024, the debt ratio of INSTITUT DE LA PERFORMANC... (0.36) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
89.34% 2024
2021
2022
2024
Q1: 1.03%
Med: 30.48%
Q3: 60.98%
Excellent

In 2024, the financial autonomy of INSTITUT DE LA PERFORMANC... (89.3%) 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
0.01 years 2024
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.51 years
Average

In 2024, the repayment capacity of INSTITUT DE LA PERFORMANC... (0.01) 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 800.59. 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

800.585

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

0.0

Liquidity indicators evolution
INSTITUT DE LA PERFORMANCE PUBLIQUE

Sector positioning

Liquidity ratio
800.59 2024
2021
2022
2024
Q1: 126.79
Med: 230.24
Q3: 439.51
Excellent

In 2024, the liquidity ratio of INSTITUT DE LA PERFORMANC... (800.59) 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
0.0x 2024
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.65x
Average

In 2024, the interest coverage of INSTITUT DE LA PERFORMANC... (0.0x) 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: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Overall, WCR represents 10 days of revenue, i.e. 10 k€ to permanently finance. Notable WCR improvement over the period (-89%), freeing up cash.

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

9 961 €

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

21 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

41 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

10 j

WCR and payment terms evolution
INSTITUT DE LA PERFORMANCE PUBLIQUE

Positioning of INSTITUT DE LA PERFORMANCE PUBLIQUE 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 LA PERFORMANCE PUBLIQUE is estimated at 205 526 € (range 73 891€ - 643 196€). With an EBITDA of 110 707€, 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
73k€ 205k€ 643k€
205 526 € Range: 73 891€ - 643 196€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
110 707 € × 2.2x
Estimation 240 031 €
86 980€ - 624 288€
Revenue Multiple 30%
354 869 € × 0.36x
Estimation 126 844 €
42 320€ - 248 004€
Net Income Multiple 20%
80 794 € × 2.9x
Estimation 237 289 €
88 527€ - 1 283 259€

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 LA PERFORMANCE PUBLIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about INSTITUT DE LA PERFORMANCE PUBLIQUE

What is the revenue of INSTITUT DE LA PERFORMANCE PUBLIQUE ?

The revenue of INSTITUT DE LA PERFORMANCE PUBLIQUE in 2024 is 355 k€.

Is INSTITUT DE LA PERFORMANCE PUBLIQUE profitable?

Yes, INSTITUT DE LA PERFORMANCE PUBLIQUE generated a net profit of 81 k€ in 2024.

Where is the headquarters of INSTITUT DE LA PERFORMANCE PUBLIQUE ?

The headquarters of INSTITUT DE LA PERFORMANCE PUBLIQUE is located in LOUVECIENNES (78430), in the department Yvelines.

Where to find the tax return of INSTITUT DE LA PERFORMANCE PUBLIQUE ?

The tax return of INSTITUT DE LA PERFORMANCE PUBLIQUE 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 PERFORMANCE PUBLIQUE operate?

INSTITUT DE LA PERFORMANCE PUBLIQUE 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.