MBR COMPETENCES ET FORMATIONS NT : revenue, balance sheet and financial ratios

MBR COMPETENCES ET FORMATIONS NT is a French company founded 27 years ago, specialized in the sector Formation continue d'adultes. Based in WIWERSHEIM (67370), this company of category PME shows in 2019 a revenue of 620 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 - MBR COMPETENCES ET FORMATIONS NT (SIREN 422726299)
Indicator 2019 2018 2017 2016 2015 2014
Revenue 619 587 € 387 836 € 442 174 € 409 389 € 329 431 € 206 379 €
Net income 53 079 € 361 € 32 049 € 2 614 € 34 015 € 61 471 €
EBITDA 73 814 € -30 540 € 36 633 € 4 830 € 45 103 € 82 022 €
Net margin 8.6% 0.1% 7.2% 0.6% 10.3% 29.8%

Revenue and income statement

In 2019, MBR COMPETENCES ET FORMATIONS NT achieves revenue of 620 k€. Over the period 2014-2019, the company shows strong growth with a CAGR (compound annual growth rate) of +24.6%. Vs 2018, growth of +60% (388 k€ -> 620 k€). After deducting consumption (2 k€), gross margin stands at 618 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 74 k€, representing 11.9% of revenue. Positive scissor effect: EBITDA margin improves by +19.8 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 53 k€, i.e. 8.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

619 587 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

617 837 €

EBITDA (2019) ?
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

73 814 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

73 354 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

53 079 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.9%

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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 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 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 8.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.121%

Financial autonomy (2019) ?
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

55.127%

Cash flow / Revenue (2019) ?
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

8.656%

Repayment capacity (2019) ?
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 (2019) ?
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

85.5%

Solvency indicators evolution
MBR COMPETENCES ET FORMATIONS NT

Sector positioning

Debt ratio
0.12 2019
2017
2018
2019
Q1: 0.0
Med: 3.84
Q3: 42.29
Good

In 2019, the debt ratio of MBR COMPETENCES ET FORMAT... (0.12) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
55.13% 2019
2017
2018
2019
Q1: 4.48%
Med: 32.0%
Q3: 60.33%
Good

In 2019, the financial autonomy of MBR COMPETENCES ET FORMAT... (55.1%) 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 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 0.54 years
Excellent

In 2019, the repayment capacity of MBR COMPETENCES ET FORMAT... (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 221.41. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

221.41

Interest coverage (2019) ?
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

0.0

Liquidity indicators evolution
MBR COMPETENCES ET FORMATIONS NT

Sector positioning

Liquidity ratio
221.41 2019
2017
2018
2019
Q1: 130.07
Med: 211.29
Q3: 384.44
Good +6 pts over 3 years

In 2019, the liquidity ratio of MBR COMPETENCES ET FORMAT... (221.41) 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.

Interest coverage
0.0x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 0.59x
Average -25 pts over 3 years

In 2019, the interest coverage of MBR COMPETENCES ET FORMAT... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 132 days. Excellent situation: suppliers finance 78 days of the operating cycle (retail model). Overall, WCR represents 125 days of revenue, i.e. 215 k€ to permanently finance. Over 2014-2019, WCR increased by +172%, requiring additional financing.

Operating WCR (2019) ?
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

215 381 €

Customer credit (2019) ?
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

54 j

Supplier credit (2019) ?
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

132 j

Inventory turnover (2019) ?
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 (2019) ?
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

125 j

WCR and payment terms evolution
MBR COMPETENCES ET FORMATIONS NT

Positioning of MBR COMPETENCES ET FORMATIONS NT 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 MBR COMPETENCES ET FORMATIONS NT is estimated at 177 638 € (range 62 795€ - 506 635€). With an EBITDA of 73 814€, 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 2019
134 transactions
62k€ 177k€ 506k€
177 638 € Range: 62 795€ - 506 635€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
73 814 € × 2.2x
Estimation 160 041 €
57 994€ - 416 244€
Revenue Multiple 30%
619 587 € × 0.36x
Estimation 221 464 €
73 889€ - 433 005€
Net Income Multiple 20%
53 079 € × 2.9x
Estimation 155 891 €
58 160€ - 843 059€

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 MBR COMPETENCES ET FORMATIONS NT with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about MBR COMPETENCES ET FORMATIONS NT

What is the revenue of MBR COMPETENCES ET FORMATIONS NT ?

The revenue of MBR COMPETENCES ET FORMATIONS NT in 2019 is 620 k€.

Is MBR COMPETENCES ET FORMATIONS NT profitable?

Yes, MBR COMPETENCES ET FORMATIONS NT generated a net profit of 53 k€ in 2019.

Where is the headquarters of MBR COMPETENCES ET FORMATIONS NT ?

The headquarters of MBR COMPETENCES ET FORMATIONS NT is located in WIWERSHEIM (67370), in the department Bas-Rhin.

Where to find the tax return of MBR COMPETENCES ET FORMATIONS NT ?

The tax return of MBR COMPETENCES ET FORMATIONS NT 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 MBR COMPETENCES ET FORMATIONS NT operate?

MBR COMPETENCES ET FORMATIONS NT 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.