SIREN : 442069688
LOGIC is a French company founded 23 years ago, specialized in the sector Formation continue d'adultes. Based in SAINT-ETIENNE (42100), this company of category PME shows in 2022 a revenue of 1.2 M€. 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
| Indicator | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 1 158 316 € | 1 311 441 € | 998 859 € | 1 491 344 € | 1 316 515 € | 1 680 756 € | 1 370 285 € | 972 501 € |
| Net income | 12 990 € | 15 355 € | -71 716 € | 2 837 € | 78 717 € | 103 542 € | 244 729 € | 1 456 € |
| EBITDA | 14 104 € | 55 997 € | -91 630 € | 67 528 € | 78 632 € | 293 648 € | 151 972 € | 59 417 € |
| Net margin | 1.1% | 1.2% | -7.2% | 0.2% | 6.0% | 6.2% | 17.9% | 0.1% |
In 2022, LOGIC achieves revenue of 1.2 M€. Revenue is growing positively over 8 years (CAGR: +2.5%). Significant drop of -12% vs 2021. After deducting consumption (9 k€), gross margin stands at 1.1 M€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 14 k€, representing 1.2% of revenue. Warning negative scissor effect: despite revenue change (-12%), EBITDA varies by -75%, reducing margin by 3.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13 k€, i.e. 1.1% of revenue. This profit can be retained or distributed to shareholders.
1 158 316 €
1 149 312 €
14 104 €
16 133 €
12 990 €
1.2%
The debt ratio (= Financial debt / Equity x 100) stands at 60%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 47%. 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 17.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
60.15%
46.549%
0.755%
17.031
24.5%
In 2022, the debt ratio of LOGIC (60.15) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2022, the financial autonomy of LOGIC (46.5%) 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.
In 2022, the repayment capacity of LOGIC (17.03) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 387.98. 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 14.5x. Operating income very largely covers interest expenses: high safety margin.
387.983
14.485
In 2022, the liquidity ratio of LOGIC (387.98) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2022, the interest coverage of LOGIC (14.5x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 80 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 18 days. The gap of 62 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 77 days of revenue, i.e. 249 k€ to permanently finance. Over 2015-2022, WCR increased by +231%, requiring additional financing.
248 714 €
80 j
18 j
3 j
77 j
Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 93 442€ to 360 514€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 20 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LOGIC with other companies in the same sector:
Voir toutes les statistiques du secteur Formation continue d'adultes
The revenue of LOGIC in 2022 is 1.2 M€.
Yes, LOGIC generated a net profit of 13 k€ in 2022.
The headquarters of LOGIC is located in SAINT-ETIENNE (42100), in the department Loire.
The tax return of LOGIC 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).
LOGIC 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.