PREPARATION PEDAGOGIE FORMATION : revenue, balance sheet and financial ratios

PREPARATION PEDAGOGIE FORMATION is a French company founded 37 years ago, specialized in the sector Autres enseignements. Based in SAINT-SEBASTIEN-SUR-LOIRE (44230), this company of category PME shows in 2023 a revenue of 2.6 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 - PREPARATION PEDAGOGIE FORMATION (SIREN 349589242)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 607 860 € 2 480 586 € 2 598 249 € 2 000 038 € 2 575 334 € N/C 3 162 942 € 4 455 733 €
Net income -81 560 € 71 062 € 256 563 € -56 549 € 388 562 € -100 452 € 76 608 € 123 715 €
EBITDA 207 149 € 449 581 € 644 954 € 290 524 € 339 317 € N/C 561 545 € 652 273 €
Net margin -3.1% 2.9% 9.9% -2.8% 15.1% N/C 2.4% 2.8%

Revenue and income statement

In 2023, PREPARATION PEDAGOGIE FORMATION achieves revenue of 2.6 M€. Revenue is declining over the period 2016-2023 (CAGR: -7.4%). Vs 2022: +5%. After deducting consumption (246 k€), gross margin stands at 2.4 M€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 207 k€, representing 7.9% of revenue. Warning negative scissor effect: despite revenue change (+5%), EBITDA varies by -54%, reducing margin by 10.2 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -82 k€ (-3.1% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 607 860 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 362 172 €

EBITDA (2023) ?
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

207 149 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-124 303 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-81 560 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.9%

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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 16%. 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 70%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

16.09%

Financial autonomy (2023) ?
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

69.62%

Cash flow / Revenue (2023) ?
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

-4.636%

Repayment capacity (2023) ?
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

-2.352

Asset age ratio (2023) ?
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

9.4%

Solvency indicators evolution
PREPARATION PEDAGOGIE FORMATION

Sector positioning

Debt ratio
16.09 2023
2021
2022
2023
Q1: 0.0
Med: 1.09
Q3: 40.73
Average +30 pts over 3 years

In 2023, the debt ratio of PREPARATION PEDAGOGIE FOR... (16.09) 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
69.62% 2023
2021
2022
2023
Q1: 0.0%
Med: 19.15%
Q3: 52.05%
Excellent

In 2023, the financial autonomy of PREPARATION PEDAGOGIE FOR... (69.6%) 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.

Repayment capacity
-2.35 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.5 years
Excellent -27 pts over 3 years

In 2023, the repayment capacity of PREPARATION PEDAGOGIE FOR... (-2.35) 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 494.99. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2023) ?
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

494.985

Interest coverage (2023) ?
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

0.542

Liquidity indicators evolution
PREPARATION PEDAGOGIE FORMATION

Sector positioning

Liquidity ratio
494.99 2023
2021
2022
2023
Q1: 111.92
Med: 226.06
Q3: 432.75
Excellent

In 2023, the liquidity ratio of PREPARATION PEDAGOGIE FOR... (494.99) 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.

Interest coverage
0.54x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.36x
Excellent +16 pts over 3 years

In 2023, the interest coverage of PREPARATION PEDAGOGIE FOR... (0.5x) 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: 157 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. The gap of 105 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 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 255 days of revenue, i.e. 1.8 M€ to permanently finance. Over 2016-2023, WCR increased by +32%, requiring additional financing.

Operating WCR (2023) ?
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

1 847 382 €

Customer credit (2023) ?
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

157 j

Supplier credit (2023) ?
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

52 j

Inventory turnover (2023) ?
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

8 j

WCR in days of revenue (2023) ?
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

255 j

WCR and payment terms evolution
PREPARATION PEDAGOGIE FORMATION

Positioning of PREPARATION PEDAGOGIE FORMATION in its sector

Comparison with sector Autres enseignements

Valuation estimate

Based on 134 transactions of similar company sales (all years), the value of PREPARATION PEDAGOGIE FORMATION is estimated at 630 265 € (range 218 344€ - 1 413 532€). With an EBITDA of 207 149€, 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 2023
134 transactions
218k€ 630k€ 1413k€
630 265 € Range: 218 344€ - 1 413 532€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
207 149 € × 2.2x
Estimation 449 134 €
162 751€ - 1 168 134€
Revenue Multiple 30%
2 607 860 € × 0.36x
Estimation 932 151 €
311 001€ - 1 822 529€

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 (Autres enseignements)

Compare PREPARATION PEDAGOGIE FORMATION with other companies in the same sector:

Voir toutes les statistiques du secteur Autres enseignements

Frequently asked questions about PREPARATION PEDAGOGIE FORMATION

What is the revenue of PREPARATION PEDAGOGIE FORMATION ?

The revenue of PREPARATION PEDAGOGIE FORMATION in 2023 is 2.6 M€.

Is PREPARATION PEDAGOGIE FORMATION profitable?

PREPARATION PEDAGOGIE FORMATION recorded a net loss in 2023.

Where is the headquarters of PREPARATION PEDAGOGIE FORMATION ?

The headquarters of PREPARATION PEDAGOGIE FORMATION is located in SAINT-SEBASTIEN-SUR-LOIRE (44230), in the department Loire-Atlantique.

Where to find the tax return of PREPARATION PEDAGOGIE FORMATION ?

The tax return of PREPARATION PEDAGOGIE 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 PREPARATION PEDAGOGIE FORMATION operate?

PREPARATION PEDAGOGIE FORMATION operates in the sector Autres enseignements (NAF code 85.59B). See the 'Sector positioning' section above to compare the company with its competitors.