SIREN : 831348503
T M FORMATION is a French company founded 8 years ago, specialized in the sector Formation continue d'adultes. Based in SAINT-MALO (35400), this company of category ETI shows in 2024 a revenue of 552 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 |
|---|---|---|---|---|---|---|---|
| Revenue | 551 670 € | 724 895 € | 706 403 € | 781 633 € | 349 900 € | 433 163 € | 410 107 € |
| Net income | 49 120 € | 128 253 € | 157 784 € | 204 161 € | 95 333 € | 105 031 € | 93 007 € |
| EBITDA | 60 892 € | 167 549 € | 207 028 € | 272 336 € | 124 346 € | 138 764 € | 122 210 € |
| Net margin | 8.9% | 17.7% | 22.3% | 26.1% | 27.2% | 24.2% | 22.7% |
In 2024, T M FORMATION achieves revenue of 552 k€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.1%. Significant drop of -24% vs 2023. After deducting consumption (4 k€), gross margin stands at 548 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 61 k€, representing 11.0% of revenue. Warning negative scissor effect: despite revenue change (-24%), EBITDA varies by -64%, reducing margin by 12.1 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 49 k€, i.e. 8.9% of revenue. This profit can be retained or distributed to shareholders.
551 670 €
547 595 €
60 892 €
60 197 €
49 120 €
11.0%
The debt ratio (= Financial debt / Equity x 100) stands at 133%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
133.315%
33.64%
9.029%
1.544
62.6%
In 2024, the debt ratio of T M FORMATION (133.31) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of T M FORMATION (33.6%) 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.
In 2024, the repayment capacity of T M FORMATION (1.54) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 437.65. 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 1.9x. Coverage is limited: any activity downturn would jeopardize interest payments.
437.651
1.895
In 2024, the liquidity ratio of T M FORMATION (437.65) 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.
In 2024, the interest coverage of T M FORMATION (1.9x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. The company must finance 19 days of gap between collections and payments. Overall, WCR represents 61 days of revenue, i.e. 94 k€ to permanently finance.
93 552 €
32 j
13 j
0 j
61 j
Based on 134 transactions of similar company sales (all years), the value of T M FORMATION is estimated at 154 021 € (range 54 421€ - 443 385€). With an EBITDA of 60 892€, 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.
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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 T M FORMATION with other companies in the same sector:
Voir toutes les statistiques du secteur Formation continue d'adultes
The revenue of T M FORMATION in 2024 is 552 k€.
Yes, T M FORMATION generated a net profit of 49 k€ in 2024.
The headquarters of T M FORMATION is located in SAINT-MALO (35400), in the department Ille-et-Vilaine.
The tax return of T M 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).
T M 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.