SIREN : 448664565
SOCIETE MUTATION is a French company founded 22 years ago, specialized in the sector Formation continue d'adultes. Based in CHELLES (77500), this company of category PME shows in 2024 a revenue of 27 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 27 460 € | 14 801 € | 13 017 € | 18 099 € | 8 089 € | 33 696 € | 62 240 € | 34 353 € | 62 296 € |
| Net income | 7 129 € | 8 431 € | 126 € | 15 443 € | -6 035 € | -3 040 € | -5 932 € | -13 508 € | 256 € |
| EBITDA | 8 676 € | 3 270 € | 415 € | 16 271 € | -5 745 € | -510 € | -1 693 € | -12 057 € | 1 291 € |
| Net margin | 26.0% | 57.0% | 1.0% | 85.3% | -74.6% | -9.0% | -9.5% | -39.3% | 0.4% |
In 2024, SOCIETE MUTATION achieves revenue of 27 k€. Revenue is declining over the period 2016-2024 (CAGR: -9.7%). Vs 2023, growth of +86% (15 k€ -> 27 k€). After deducting consumption (0 €), gross margin stands at 27 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 9 k€, representing 31.6% of revenue. Positive scissor effect: EBITDA margin improves by +9.5 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 7 k€, i.e. 26.0% of revenue. This profit can be retained or distributed to shareholders.
27 460 €
27 460 €
8 676 €
8 387 €
7 129 €
31.6%
The debt ratio (= Financial debt / Equity x 100) stands at 17%. 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 27.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
16.676%
4.767%
27.014%
0.0
1.9%
In 2024, the debt ratio of SOCIETE MUTATION (16.68) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of SOCIETE MUTATION (4.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of SOCIETE MUTATION (0.00) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 139.60. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
139.596
0.0
In 2024, the liquidity ratio of SOCIETE MUTATION (139.60) 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.
In 2024, the interest coverage of SOCIETE MUTATION (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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 236 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 131 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. WCR is negative (-181 days): operations structurally generate cash. Notable WCR improvement over the period (-1822%), freeing up cash.
-13 838 €
236 j
131 j
0 j
-181 j
Based on 134 transactions of similar company sales (all years), the value of SOCIETE MUTATION is estimated at 16 537 € (range 5 952€ - 52 865€). With an EBITDA of 8 676€, 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.
Ajustez les pondérations selon votre analyse
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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SOCIETE MUTATION with other companies in the same sector:
Voir toutes les statistiques du secteur Formation continue d'adultes
The revenue of SOCIETE MUTATION in 2024 is 27 k€.
Yes, SOCIETE MUTATION generated a net profit of 7 k€ in 2024.
The headquarters of SOCIETE MUTATION is located in CHELLES (77500), in the department Seine-et-Marne.
The tax return of SOCIETE MUTATION 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).
SOCIETE MUTATION 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.