SERVICES FORMATIONS INDUSTRIES : revenue, balance sheet and financial ratios

SERVICES FORMATIONS INDUSTRIES is a French company founded 9 years ago, specialized in the sector Formation continue d'adultes. Based in PETIT-COURONNE (76650), this company of category PME shows in 2023 a revenue of 225 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 - SERVICES FORMATIONS INDUSTRIES (SIREN 827933987)
Indicator 2023 2022 2021 2020 2019 2018
Revenue 224 718 € 201 271 € 160 532 € 157 089 € 102 735 € 75 261 €
Net income 39 683 € -34 536 € -68 214 € -116 135 € -33 501 € 179 €
EBITDA 88 365 € 14 938 € -21 408 € -28 166 € 6 011 € 17 115 €
Net margin 17.7% -17.2% -42.5% -73.9% -32.6% 0.2%

Revenue and income statement

In 2023, SERVICES FORMATIONS INDUSTRIES achieves revenue of 225 k€. Over the period 2018-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +24.5%. Vs 2022, growth of +12% (201 k€ -> 225 k€). After deducting consumption (0 €), gross margin stands at 225 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 88 k€, representing 39.3% of revenue. Positive scissor effect: EBITDA margin improves by +31.9 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 40 k€, i.e. 17.7% of revenue. This profit can be retained or distributed to shareholders.

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

224 718 €

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

224 718 €

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

88 365 €

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

36 850 €

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

39 683 €

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

39.3%

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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 -207%. 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 -41%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 34.2% 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 (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

-206.957%

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

-40.793%

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

34.231%

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

1.61

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

10.1%

Solvency indicators evolution
SERVICES FORMATIONS INDUSTRIES

Sector positioning

Debt ratio
-206.96 2023
2021
2022
2023
Q1: 0.0
Med: 3.62
Q3: 37.96
Excellent

In 2023, the debt ratio of SERVICES FORMATIONS INDUS... (-206.96) 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
-40.79% 2023
2021
2022
2023
Q1: 1.77%
Med: 30.93%
Q3: 61.22%
Average

In 2023, the financial autonomy of SERVICES FORMATIONS INDUS... (-40.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
1.61 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.54 years
Average +50 pts over 3 years

In 2023, the repayment capacity of SERVICES FORMATIONS INDUS... (1.61) 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 139.03. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

139.03

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

1.095

Liquidity indicators evolution
SERVICES FORMATIONS INDUSTRIES

Sector positioning

Liquidity ratio
139.03 2023
2021
2022
2023
Q1: 129.96
Med: 228.25
Q3: 426.41
Average -9 pts over 3 years

In 2023, the liquidity ratio of SERVICES FORMATIONS INDUS... (139.03) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
1.09x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.69x
Excellent +50 pts over 3 years

In 2023, the interest coverage of SERVICES FORMATIONS INDUS... (1.1x) 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: 99 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 153 days. Excellent situation: suppliers finance 54 days of the operating cycle (retail model). Overall, WCR represents 156 days of revenue, i.e. 98 k€ to permanently finance. Over 2018-2023, WCR increased by +347%, 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

97 660 €

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

99 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

153 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

0 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

156 j

WCR and payment terms evolution
SERVICES FORMATIONS INDUSTRIES

Positioning of SERVICES FORMATIONS INDUSTRIES 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 SERVICES FORMATIONS INDUSTRIES is estimated at 143 201 € (range 51 448€ - 422 321€). With an EBITDA of 88 365€, 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
51k€ 143k€ 422k€
143 201 € Range: 51 448€ - 422 321€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
88 365 € × 2.2x
Estimation 191 590 €
69 426€ - 498 299€
Revenue Multiple 30%
224 718 € × 0.36x
Estimation 80 323 €
26 799€ - 157 046€
Net Income Multiple 20%
39 683 € × 2.9x
Estimation 116 547 €
43 481€ - 630 289€

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 SERVICES FORMATIONS INDUSTRIES with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about SERVICES FORMATIONS INDUSTRIES

What is the revenue of SERVICES FORMATIONS INDUSTRIES ?

The revenue of SERVICES FORMATIONS INDUSTRIES in 2023 is 225 k€.

Is SERVICES FORMATIONS INDUSTRIES profitable?

Yes, SERVICES FORMATIONS INDUSTRIES generated a net profit of 40 k€ in 2023.

Where is the headquarters of SERVICES FORMATIONS INDUSTRIES ?

The headquarters of SERVICES FORMATIONS INDUSTRIES is located in PETIT-COURONNE (76650), in the department Seine-Maritime.

Where to find the tax return of SERVICES FORMATIONS INDUSTRIES ?

The tax return of SERVICES FORMATIONS INDUSTRIES 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 SERVICES FORMATIONS INDUSTRIES operate?

SERVICES FORMATIONS INDUSTRIES 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.