INSTITUT INTERNATIONAL DE FORMATION A L'AUDIOVISUEL : revenue, balance sheet and financial ratios

INSTITUT INTERNATIONAL DE FORMATION A L'AUDIOVISUEL is a French company founded 30 years ago, specialized in the sector Formation continue d'adultes. Based in NIMES (30900), this company of category PME shows in 2024 a revenue of 1.5 M€. 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 INTERNATIONAL DE FORMATION A L'AUDIOVISUEL (SIREN 404227175)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 1 513 331 € 1 498 937 € 1 564 166 € 1 350 676 € 784 794 € 751 583 € 727 149 € 601 307 €
Net income 129 613 € 125 629 € 246 734 € 118 481 € 58 203 € 71 234 € 61 350 € 39 023 €
EBITDA 263 155 € 226 288 € 393 091 € 215 352 € 130 425 € 57 588 € 100 502 € 56 890 €
Net margin 8.6% 8.4% 15.8% 8.8% 7.4% 9.5% 8.4% 6.5%

Revenue and income statement

In 2024, INSTITUT INTERNATIONAL DE FORMATION A L'AUDIOVISUEL achieves revenue of 1.5 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +14.1%. Vs 2023: +1%. After deducting consumption (0 €), gross margin stands at 1.5 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 263 k€, representing 17.4% of revenue. Positive scissor effect: EBITDA margin improves by +2.3 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 130 k€, i.e. 8.6% 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

1 513 331 €

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

1 513 331 €

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

263 155 €

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

169 344 €

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

129 613 €

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

17.3%

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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 93%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.9% 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

92.572%

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

25.769%

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

10.935%

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

1.232

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

41.7%

Solvency indicators evolution
INSTITUT INTERNATIONAL DE FORMATION A L'AUDIOVISUEL

Sector positioning

Debt ratio
92.57 2024
2022
2023
2024
Q1: 0.0
Med: 3.22
Q3: 34.93
Average +12 pts over 3 years

In 2024, the debt ratio of INSTITUT INTERNATIONAL DE... (92.57) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
25.77% 2024
2022
2023
2024
Q1: 1.03%
Med: 30.48%
Q3: 60.98%
Average -26 pts over 3 years

In 2024, the financial autonomy of INSTITUT INTERNATIONAL DE... (25.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
1.23 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.51 years
Average

In 2024, the repayment capacity of INSTITUT INTERNATIONAL DE... (1.23) 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 167.84. 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 2.5x. Financial charges are adequately covered by operations.

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

167.839

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

2.546

Liquidity indicators evolution
INSTITUT INTERNATIONAL DE FORMATION A L'AUDIOVISUEL

Sector positioning

Liquidity ratio
167.84 2024
2022
2023
2024
Q1: 126.79
Med: 230.24
Q3: 439.51
Average +10 pts over 3 years

In 2024, the liquidity ratio of INSTITUT INTERNATIONAL DE... (167.84) 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
2.55x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.65x
Excellent

In 2024, the interest coverage of INSTITUT INTERNATIONAL DE... (2.5x) 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: 51 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. The company must finance 8 days of gap between collections and payments. Overall, WCR represents 59 days of revenue, i.e. 248 k€ to permanently finance. Over 2017-2024, WCR increased by +1068%, 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

247 838 €

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

51 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

43 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

59 j

WCR and payment terms evolution
INSTITUT INTERNATIONAL DE FORMATION A L'AUDIOVISUEL

Positioning of INSTITUT INTERNATIONAL DE FORMATION A L'AUDIOVISUEL 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 INTERNATIONAL DE FORMATION A L'AUDIOVISUEL is estimated at 523 692 € (range 185 922€ - 1 470 991€). With an EBITDA of 263 155€, 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
185k€ 523k€ 1470k€
523 692 € Range: 185 922€ - 1 470 991€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
263 155 € × 2.2x
Estimation 570 564 €
206 754€ - 1 483 957€
Revenue Multiple 30%
1 513 331 € × 0.36x
Estimation 540 923 €
180 472€ - 1 057 607€
Net Income Multiple 20%
129 613 € × 2.9x
Estimation 380 668 €
142 019€ - 2 058 656€

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 INTERNATIONAL DE FORMATION A L'AUDIOVISUEL with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about INSTITUT INTERNATIONAL DE FORMATION A L'AUDIOVISUEL

What is the revenue of INSTITUT INTERNATIONAL DE FORMATION A L'AUDIOVISUEL ?

The revenue of INSTITUT INTERNATIONAL DE FORMATION A L'AUDIOVISUEL in 2024 is 1.5 M€.

Is INSTITUT INTERNATIONAL DE FORMATION A L'AUDIOVISUEL profitable?

Yes, INSTITUT INTERNATIONAL DE FORMATION A L'AUDIOVISUEL generated a net profit of 130 k€ in 2024.

Where is the headquarters of INSTITUT INTERNATIONAL DE FORMATION A L'AUDIOVISUEL ?

The headquarters of INSTITUT INTERNATIONAL DE FORMATION A L'AUDIOVISUEL is located in NIMES (30900), in the department Gard.

Where to find the tax return of INSTITUT INTERNATIONAL DE FORMATION A L'AUDIOVISUEL ?

The tax return of INSTITUT INTERNATIONAL DE FORMATION A L'AUDIOVISUEL 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 INTERNATIONAL DE FORMATION A L'AUDIOVISUEL operate?

INSTITUT INTERNATIONAL DE FORMATION A L'AUDIOVISUEL 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.