Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

S2M FORMATION : revenue, balance sheet and financial ratios

S2M FORMATION is a French company founded 11 years ago, specialized in the sector Formation continue d'adultes. Based in SAINT-ETIENNE (42000), this company of category PME shows in 2025 a net income positive of 854 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 - S2M FORMATION (SIREN 809015761)
Indicator 2025
Revenue N/C
Net income 854 210 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2025, S2M FORMATION generates positive net income of 854 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

854 210 €

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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 74%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.007%

Financial autonomy (2025) ?
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

73.722%

Asset age ratio (2025) ?
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

56.4%

Solvency indicators evolution
S2M FORMATION

Sector positioning

Debt ratio
0.01 2025
2025
Q1: 0.0
Med: 4.1
Q3: 39.26
Excellent

In 2025, the debt ratio of S2M FORMATION (0.01) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
73.72% 2025
2025
Q1: 1.95%
Med: 30.49%
Q3: 62.39%
Excellent

In 2025, the financial autonomy of S2M FORMATION (73.7%) 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 582.08. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

582.079

Liquidity indicators evolution
S2M FORMATION

Sector positioning

Liquidity ratio
582.08 2025
2025
Q1: 138.82
Med: 248.55
Q3: 557.49
Excellent

In 2025, the liquidity ratio of S2M FORMATION (582.08) 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 S2M FORMATION 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 S2M FORMATION is estimated at 2 508 778 € (range 935 972€ - 13 567 503€). 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 2025
134 transactions
935k€ 2508k€ 13567k€
2 508 778 € Range: 935 972€ - 13 567 503€
NAF 5 all-time

Valuation method used

Net Income Multiple
854 210 € × 2.9x = 2 508 779 €
Range: 935 972€ - 13 567 503€

Only this financial indicator is available for this company.

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 S2M FORMATION with other companies in the same sector:

Frequently asked questions about S2M FORMATION

What is the revenue of S2M FORMATION ?

The revenue of S2M FORMATION is not publicly disclosed (confidential accounts filed with INPI).

Is S2M FORMATION profitable?

Yes, S2M FORMATION generated a net profit of 854 k€ in 2025.

Where is the headquarters of S2M FORMATION ?

The headquarters of S2M FORMATION is located in SAINT-ETIENNE (42000), in the department Loire.

Where to find the tax return of S2M FORMATION ?

The tax return of S2M 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 S2M FORMATION operate?

S2M 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.