LY FORMATION : revenue, balance sheet and financial ratios

LY FORMATION is a French company founded 11 years ago, specialized in the sector Enseignement supérieur. Based in LYON (69007), this company of category PME shows in 2019 a revenue of 658 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 - LY FORMATION (SIREN 810435016)
Indicator 2022 2021 2020 2019 2018 2016
Revenue N/C N/C N/C 657 618 € N/C 308 223 €
Net income 226 245 € 164 796 € 14 590 € -37 313 € 42 223 € -169 004 €
EBITDA N/C N/C N/C 37 601 € N/C -94 196 €
Net margin N/C N/C N/C -5.7% N/C -54.8%

Revenue and income statement

In 2022, LY FORMATION generates positive net income of 226 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

226 245 €

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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 203%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 21%. The balance between equity and debt is satisfactory.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

202.509%

Financial autonomy (2022) ?
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

21.234%

Asset age ratio (2022) ?
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

51.8%

Solvency indicators evolution
LY FORMATION

Sector positioning

Debt ratio
202.51 2022
2020
2021
2022
Q1: 0.0
Med: 6.96
Q3: 41.74
Average +52 pts over 3 years

In 2022, the debt ratio of LY FORMATION (202.51) 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
21.23% 2022
2020
2021
2022
Q1: 6.04%
Med: 33.77%
Q3: 53.52%
Average +14 pts over 3 years

In 2022, the financial autonomy of LY FORMATION (21.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 274.92. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

274.916

Liquidity indicators evolution
LY FORMATION

Sector positioning

Liquidity ratio
274.92 2022
2020
2021
2022
Q1: 131.2
Med: 204.29
Q3: 322.03
Good +8 pts over 3 years

In 2022, the liquidity ratio of LY FORMATION (274.92) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2022) ?
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

0 €

Customer credit (2022) ?
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 (2022) ?
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 (2022) ?
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 and payment terms evolution
LY FORMATION

Positioning of LY FORMATION in its sector

Comparison with sector Enseignement supérieur

Valuation estimate

Based on 55 transactions of similar company sales in 2022, the value of LY FORMATION is estimated at 867 442 € (range 505 069€ - 2 381 077€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2022
55 tx
505k€ 867k€ 2381k€
867 442 € Range: 505 069€ - 2 381 077€
Section année 2022 Aggregated at NAF section level

Valuation method used

Net Income Multiple
226 245 € × 3.8x = 867 442 €
Range: 505 069€ - 2 381 078€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 55 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 (Enseignement supérieur)

Compare LY FORMATION with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement supérieur

Frequently asked questions about LY FORMATION

What is the revenue of LY FORMATION ?

The revenue of LY FORMATION in 2019 is 658 k€.

Is LY FORMATION profitable?

Yes, LY FORMATION generated a net profit of 226 k€ in 2022.

Where is the headquarters of LY FORMATION ?

The headquarters of LY FORMATION is located in LYON (69007), in the department Rhone.

Where to find the tax return of LY FORMATION ?

The tax return of LY FORMATION 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 LY FORMATION operate?

LY FORMATION operates in the sector Enseignement supérieur (NAF code 85.42Z). See the 'Sector positioning' section above to compare the company with its competitors.