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PRACTICE FORMATION : revenue, balance sheet and financial ratios

PRACTICE FORMATION is a French company founded 14 years ago, specialized in the sector Formation continue d'adultes. Based in BOULOGNE-BILLANCOURT (92100), this company of category PME shows in 2021 a net income positive of 26 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 - PRACTICE FORMATION (SIREN 537943706)
Indicator 2021 2020
Revenue N/C N/C
Net income 25 860 € 18 743 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2021, PRACTICE FORMATION generates positive net income of 26 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2021: 19 k€ -> 26 k€.

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

25 860 €

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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 14%. 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 67%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

14.206%

Financial autonomy (2021) ?
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

67.413%

Asset age ratio (2021) ?
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

29.2%

Solvency indicators evolution
PRACTICE FORMATION

Sector positioning

Debt ratio
14.21 2021
2020
2021
Q1: 0.0
Med: 5.86
Q3: 64.45
Average +18 pts over 2 years

In 2021, the debt ratio of PRACTICE FORMATION (14.21) 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
67.41% 2021
2020
2021
Q1: 3.7%
Med: 29.9%
Q3: 57.44%
Excellent

In 2021, the financial autonomy of PRACTICE FORMATION (67.4%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 414.71. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

414.708

Liquidity indicators evolution
PRACTICE FORMATION

Sector positioning

Liquidity ratio
414.71 2021
2020
2021
Q1: 135.01
Med: 226.37
Q3: 386.08
Excellent +24 pts over 2 years

In 2021, the liquidity ratio of PRACTICE FORMATION (414.71) 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.

Positioning of PRACTICE FORMATION in its sector

Comparison with sector Formation continue d'adultes

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (30 transactions). This range of 5 516€ to 164 601€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
5k€ 39k€ 164k€
39 428 € Range: 5 516€ - 164 601€
NAF 5 année 2021

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 30 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 PRACTICE FORMATION with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about PRACTICE FORMATION

What is the revenue of PRACTICE FORMATION ?

The revenue of PRACTICE FORMATION is not publicly disclosed (confidential accounts filed with INPI).

Is PRACTICE FORMATION profitable?

Yes, PRACTICE FORMATION generated a net profit of 26 k€ in 2021.

Where is the headquarters of PRACTICE FORMATION ?

The headquarters of PRACTICE FORMATION is located in BOULOGNE-BILLANCOURT (92100), in the department Hauts-de-Seine.

Where to find the tax return of PRACTICE FORMATION ?

The tax return of PRACTICE 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 PRACTICE FORMATION operate?

PRACTICE FORMATION 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.