INSTITUT FRANCAIS DE SHIATSU ET DE PSYCHOLOGIE CORPORELLE APPLIQUEE : revenue, balance sheet and financial ratios

INSTITUT FRANCAIS DE SHIATSU ET DE PSYCHOLOGIE CORPORELLE APPLIQUEE is a French company founded 25 years ago, specialized in the sector Formation continue d'adultes. Based in PARIS (75005), this company of category PME shows in 2018 a revenue of 526 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 FRANCAIS DE SHIATSU ET DE PSYCHOLOGIE CORPORELLE APPLIQUEE (SIREN 433989787)
Indicator 2018 2017 2016 2015
Revenue 525 566 € 478 726 € 471 668 € 488 941 €
Net income 157 411 € 138 880 € 128 575 € 124 767 €
EBITDA 212 257 € 195 799 € 184 307 € 183 229 €
Net margin 30.0% 29.0% 27.3% 25.5%

Revenue and income statement

In 2018, INSTITUT FRANCAIS DE SHIATSU ET DE PSYCHOLOGIE CORPORELLE APPLIQUEE achieves revenue of 526 k€. Revenue is growing positively over 4 years (CAGR: +2.4%). Vs 2017: +10%. After deducting consumption (11 k€), gross margin stands at 515 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 212 k€, representing 40.4% 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 157 k€, i.e. 30.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

525 566 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

514 880 €

EBITDA (2018) ?
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

212 257 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

212 172 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

157 411 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

40.4%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

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. Cash flow represents 30.0% 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 (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2018) ?
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

88.618%

Cash flow / Revenue (2018) ?
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

29.967%

Repayment capacity (2018) ?
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

Solvency indicators evolution
INSTITUT FRANCAIS DE SHIATSU ET DE PSYCHOLOGIE CORPORELLE APPLIQUEE

Sector positioning

Debt ratio
0.0 2018
2016
2017
2018
Q1: 0.0
Med: 4.6
Q3: 42.38
Excellent

In 2018, the debt ratio of INSTITUT FRANCAIS DE SHIA... (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
88.62% 2018
2016
2017
2018
Q1: 5.07%
Med: 32.22%
Q3: 60.74%
Excellent

In 2018, the financial autonomy of INSTITUT FRANCAIS DE SHIA... (88.6%) 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
0.0 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.0 years
Q3: 0.54 years
Excellent

In 2018, the repayment capacity of INSTITUT FRANCAIS DE SHIA... (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 827.88. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2018) ?
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

827.885

Interest coverage (2018) ?
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

0.349

Liquidity indicators evolution
INSTITUT FRANCAIS DE SHIATSU ET DE PSYCHOLOGIE CORPORELLE APPLIQUEE

Sector positioning

Liquidity ratio
827.88 2018
2016
2017
2018
Q1: 126.94
Med: 209.82
Q3: 365.84
Excellent

In 2018, the liquidity ratio of INSTITUT FRANCAIS DE SHIA... (827.88) 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
0.35x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.0x
Q3: 0.57x
Good +5 pts over 3 years

In 2018, the interest coverage of INSTITUT FRANCAIS DE SHIA... (0.3x) 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. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 9 days of revenue, i.e. 13 k€ to permanently finance.

Operating WCR (2018) ?
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

13 218 €

Customer credit (2018) ?
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 (2018) ?
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 (2018) ?
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

6 j

WCR in days of revenue (2018) ?
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

9 j

WCR and payment terms evolution
INSTITUT FRANCAIS DE SHIATSU ET DE PSYCHOLOGIE CORPORELLE APPLIQUEE

Positioning of INSTITUT FRANCAIS DE SHIATSU ET DE PSYCHOLOGIE CORPORELLE APPLIQUEE 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 FRANCAIS DE SHIATSU ET DE PSYCHOLOGIE CORPORELLE APPLIQUEE is estimated at 378 923 € (range 136 680€ - 1 208 693€). With an EBITDA of 212 257€, 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 2018
134 transactions
136k€ 378k€ 1208k€
378 923 € Range: 136 680€ - 1 208 693€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
212 257 € × 2.2x
Estimation 460 209 €
166 765€ - 1 196 938€
Revenue Multiple 30%
525 566 € × 0.36x
Estimation 187 858 €
62 676€ - 367 297€
Net Income Multiple 20%
157 411 € × 2.9x
Estimation 462 309 €
172 478€ - 2 500 175€

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 FRANCAIS DE SHIATSU ET DE PSYCHOLOGIE CORPORELLE APPLIQUEE with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about INSTITUT FRANCAIS DE SHIATSU ET DE PSYCHOLOGIE CORPORELLE APPLIQUEE

What is the revenue of INSTITUT FRANCAIS DE SHIATSU ET DE PSYCHOLOGIE CORPORELLE APPLIQUEE ?

The revenue of INSTITUT FRANCAIS DE SHIATSU ET DE PSYCHOLOGIE CORPORELLE APPLIQUEE in 2018 is 526 k€.

Is INSTITUT FRANCAIS DE SHIATSU ET DE PSYCHOLOGIE CORPORELLE APPLIQUEE profitable?

Yes, INSTITUT FRANCAIS DE SHIATSU ET DE PSYCHOLOGIE CORPORELLE APPLIQUEE generated a net profit of 157 k€ in 2018.

Where is the headquarters of INSTITUT FRANCAIS DE SHIATSU ET DE PSYCHOLOGIE CORPORELLE APPLIQUEE ?

The headquarters of INSTITUT FRANCAIS DE SHIATSU ET DE PSYCHOLOGIE CORPORELLE APPLIQUEE is located in PARIS (75005), in the department Paris.

Where to find the tax return of INSTITUT FRANCAIS DE SHIATSU ET DE PSYCHOLOGIE CORPORELLE APPLIQUEE ?

The tax return of INSTITUT FRANCAIS DE SHIATSU ET DE PSYCHOLOGIE CORPORELLE APPLIQUEE 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 FRANCAIS DE SHIATSU ET DE PSYCHOLOGIE CORPORELLE APPLIQUEE operate?

INSTITUT FRANCAIS DE SHIATSU ET DE PSYCHOLOGIE CORPORELLE APPLIQUEE 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.