REPERE VISION-CONSEIL FORMATI MANAGEMENT : revenue, balance sheet and financial ratios

REPERE VISION-CONSEIL FORMATI MANAGEMENT is a French company founded 23 years ago, specialized in the sector Formation continue d'adultes. Based in VOIRON (38500), this company of category PME shows in 2024 a revenue of 1.1 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 - REPERE VISION-CONSEIL FORMATI MANAGEMENT (SIREN 442686622)
Indicator 2024 2023 2022 2021 2019 2018 2017 2016
Revenue 1 064 963 € N/C N/C N/C N/C N/C 722 353 € 766 005 €
Net income 190 145 € 161 352 € 124 619 € 143 193 € 187 525 € 102 421 € 100 646 € 95 246 €
EBITDA 236 639 € N/C N/C N/C N/C N/C 123 926 € 130 198 €
Net margin 17.9% N/C N/C N/C N/C N/C 13.9% 12.4%

Revenue and income statement

In 2024, REPERE VISION-CONSEIL FORMATI MANAGEMENT achieves revenue of 1.1 M€. Revenue is growing positively over 8 years (CAGR: +4.2%). After deducting consumption (20 k€), gross margin stands at 1.0 M€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 237 k€, representing 22.2% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 190 k€, i.e. 17.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 064 963 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 044 621 €

EBITDA (2024) ?
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

236 639 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

233 982 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

190 145 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

22.2%

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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 47%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 40%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 18.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

47.344%

Financial autonomy (2024) ?
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

40.211%

Cash flow / Revenue (2024) ?
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

18.066%

Repayment capacity (2024) ?
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

0.669

Asset age ratio (2024) ?
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

8.7%

Solvency indicators evolution
REPERE VISION-CONSEIL FORMATI MANAGEMENT

Sector positioning

Debt ratio
47.34 2024
2022
2023
2024
Q1: 0.0
Med: 3.22
Q3: 34.93
Average +48 pts over 3 years

In 2024, the debt ratio of REPERE VISION-CONSEIL FOR... (47.34) 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
40.21% 2024
2022
2023
2024
Q1: 1.03%
Med: 30.48%
Q3: 60.98%
Good -12 pts over 3 years

In 2024, the financial autonomy of REPERE VISION-CONSEIL FOR... (40.2%) 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
0.67 years 2024
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.51 years
Average

In 2024, the repayment capacity of REPERE VISION-CONSEIL FOR... (0.67) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 237.61. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

237.606

Interest coverage (2024) ?
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
REPERE VISION-CONSEIL FORMATI MANAGEMENT

Sector positioning

Liquidity ratio
237.61 2024
2022
2023
2024
Q1: 126.79
Med: 230.24
Q3: 439.51
Good

In 2024, the liquidity ratio of REPERE VISION-CONSEIL FOR... (237.61) 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 2024
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.65x
Average

In 2024, the interest coverage of REPERE VISION-CONSEIL FOR... (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: 83 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 66 days. The company must finance 17 days of gap between collections and payments. Overall, WCR represents 40 days of revenue, i.e. 119 k€ to permanently finance. Over 2016-2024, WCR increased by +1068%, requiring additional financing.

Operating WCR (2024) ?
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

119 169 €

Customer credit (2024) ?
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

83 j

Supplier credit (2024) ?
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

66 j

Inventory turnover (2024) ?
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 (2024) ?
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

40 j

WCR and payment terms evolution
REPERE VISION-CONSEIL FORMATI MANAGEMENT

Positioning of REPERE VISION-CONSEIL FORMATI MANAGEMENT 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 REPERE VISION-CONSEIL FORMATI MANAGEMENT is estimated at 482 423 € (range 172 730€ - 1 494 511€). With an EBITDA of 236 639€, 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 2024
134 transactions
172k€ 482k€ 1494k€
482 423 € Range: 172 730€ - 1 494 511€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
236 639 € × 2.2x
Estimation 513 073 €
185 921€ - 1 334 431€
Revenue Multiple 30%
1 064 963 € × 0.36x
Estimation 380 659 €
127 002€ - 744 260€
Net Income Multiple 20%
190 145 € × 2.9x
Estimation 558 448 €
208 345€ - 3 020 092€

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 REPERE VISION-CONSEIL FORMATI MANAGEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about REPERE VISION-CONSEIL FORMATI MANAGEMENT

What is the revenue of REPERE VISION-CONSEIL FORMATI MANAGEMENT ?

The revenue of REPERE VISION-CONSEIL FORMATI MANAGEMENT in 2024 is 1.1 M€.

Is REPERE VISION-CONSEIL FORMATI MANAGEMENT profitable?

Yes, REPERE VISION-CONSEIL FORMATI MANAGEMENT generated a net profit of 190 k€ in 2024.

Where is the headquarters of REPERE VISION-CONSEIL FORMATI MANAGEMENT ?

The headquarters of REPERE VISION-CONSEIL FORMATI MANAGEMENT is located in VOIRON (38500), in the department Isere.

Where to find the tax return of REPERE VISION-CONSEIL FORMATI MANAGEMENT ?

The tax return of REPERE VISION-CONSEIL FORMATI MANAGEMENT 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 REPERE VISION-CONSEIL FORMATI MANAGEMENT operate?

REPERE VISION-CONSEIL FORMATI MANAGEMENT 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.