INSTITUT FORMATION METIERS DE L'AERIEN : revenue, balance sheet and financial ratios
INSTITUT FORMATION METIERS DE L'AERIEN is a French company
founded 29 years ago,
specialized in the sector Formation continue d'adultes.
Based in TREMBLAY-EN-FRANCE (93290),
this company of category GE
shows in 2024 a revenue of 3.2 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - INSTITUT FORMATION METIERS DE L'AERIEN (SIREN 409514791)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
3 206 807 €
2 903 844 €
2 994 357 €
1 873 634 €
1 664 982 €
2 785 127 €
2 693 454 €
2 162 069 €
2 255 838 €
Net income
463 299 €
357 464 €
519 283 €
142 093 €
44 142 €
307 962 €
411 401 €
210 641 €
227 663 €
EBITDA
695 255 €
560 348 €
772 838 €
478 705 €
167 739 €
532 745 €
642 664 €
365 476 €
413 414 €
Net margin
14.4%
12.3%
17.3%
7.6%
2.7%
11.1%
15.3%
9.7%
10.1%
Revenue and income statement
In 2024, INSTITUT FORMATION METIERS DE L'AERIEN achieves revenue of 3.2 M€. Revenue is growing positively over 9 years (CAGR: +4.5%). Vs 2023, growth of +10% (2.9 M€ -> 3.2 M€). After deducting consumption (0 €), gross margin stands at 3.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 695 k€, representing 21.7% of revenue. Positive scissor effect: EBITDA margin improves by +2.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 463 k€, i.e. 14.4% 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
3 206 807 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
3 206 807 €
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
695 255 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
625 675 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
463 299 €
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
21.7%
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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 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 51%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 14.8% 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
0.001%
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
51.478%
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
14.802%
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
0.0
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution INSTITUT FORMATION METIERS DE L'AERIEN
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
0.204
0.0
0.0
0.203
0.001
0.0
0.0
0.0
0.001
Financial autonomy
48.189
42.462
51.435
55.837
55.294
62.354
54.866
46.47
51.478
Repayment capacity
0.002
0.0
0.0
0.004
0.0
0.0
0.0
0.0
0.0
Cash flow / Revenue
12.199%
-1.987%
15.505%
11.187%
7.714%
15.069%
18.544%
12.823%
14.802%
Sector positioning
Debt ratio
0.02024
2022
2023
2024
Q1: 0.0
Med: 3.22
Q3: 34.93
Excellent
In 2024, the debt ratio of INSTITUT FORMATION METIER... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
Financial autonomy
51.48%2024
2022
2023
2024
Q1: 1.03%
Med: 30.48%
Q3: 60.98%
Good
In 2024, the financial autonomy of INSTITUT FORMATION METIER... (51.5%) 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.
Repayment capacity
0.0 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.51 years
Excellent
In 2024, the repayment capacity of INSTITUT FORMATION METIER... (0.00) 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 201.15. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 6.1x. Operating income very largely covers interest expenses: high safety margin.
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
201.15
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
6.09
Liquidity indicators evolution INSTITUT FORMATION METIERS DE L'AERIEN
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
167.367
156.813
189.598
196.31
173.391
260.562
211.085
178.794
201.15
Interest coverage
0.561
0.39
0.298
0.385
0.329
0.351
0.233
0.316
6.09
Sector positioning
Liquidity ratio
201.152024
2022
2023
2024
Q1: 126.79
Med: 230.24
Q3: 439.51
Average
In 2024, the liquidity ratio of INSTITUT FORMATION METIER... (201.15) 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.
Interest coverage
6.09x2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.65x
Excellent+16 pts over 3 years
In 2024, the interest coverage of INSTITUT FORMATION METIER... (6.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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: 69 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 145 days. Excellent situation: suppliers finance 76 days of the operating cycle (retail model). Overall, WCR represents 162 days of revenue, i.e. 1.4 M€ to permanently finance. Over 2016-2024, WCR increased by +323%, requiring additional financing.
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
1 442 678 €
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
69 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
145 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
162 j
WCR and payment terms evolution INSTITUT FORMATION METIERS DE L'AERIEN
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
341 331 €
424 717 €
757 318 €
587 300 €
557 153 €
791 142 €
1 455 976 €
1 162 176 €
1 442 678 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
Customer payment term (days)
45
76
85
89
123
65
59
64
69
Supplier payment term (days)
31
56
69
40
86
60
135
136
145
Positioning of INSTITUT FORMATION METIERS DE L'AERIEN 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 FORMATION METIERS DE L'AERIEN is estimated at
1 369 724 €
(range 489 378€ - 4 104 363€).
With an EBITDA of 695 255€, 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 value2024
134 transactions
489k€1369k€4104k€
1 369 724 €Range: 489 378€ - 4 104 363€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
695 255 €×2.2x
Estimation1 507 430 €
546 243€ - 3 920 612€
Revenue Multiple30%
3 206 807 €×0.36x
Estimation1 146 237 €
382 428€ - 2 241 109€
Net Income Multiple20%
463 299 €×2.9x
Estimation1 360 690 €
507 645€ - 7 358 625€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 FORMATION METIERS DE L'AERIEN with other companies in the same sector:
Frequently asked questions about INSTITUT FORMATION METIERS DE L'AERIEN
What is the revenue of INSTITUT FORMATION METIERS DE L'AERIEN ?
The revenue of INSTITUT FORMATION METIERS DE L'AERIEN in 2024 is 3.2 M€.
Is INSTITUT FORMATION METIERS DE L'AERIEN profitable?
Yes, INSTITUT FORMATION METIERS DE L'AERIEN generated a net profit of 463 k€ in 2024.
Where is the headquarters of INSTITUT FORMATION METIERS DE L'AERIEN ?
The headquarters of INSTITUT FORMATION METIERS DE L'AERIEN is located in TREMBLAY-EN-FRANCE (93290), in the department Seine-Saint-Denis.
Where to find the tax return of INSTITUT FORMATION METIERS DE L'AERIEN ?
The tax return of INSTITUT FORMATION METIERS DE L'AERIEN 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 FORMATION METIERS DE L'AERIEN operate?
INSTITUT FORMATION METIERS DE L'AERIEN 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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