TRAINING ACADEMY LYON : revenue, balance sheet and financial ratios

TRAINING ACADEMY LYON is a French company founded 9 years ago, specialized in the sector Activités des centres de culture physique. Based in SAINT-PRIEST (69800), this company of category PME shows in 2019 a revenue of 867 k€. 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 - TRAINING ACADEMY LYON (SIREN 821117306)
Indicator 2019 2018 2017
Revenue 867 089 € N/C 581 008 €
Net income 173 669 € 154 610 € -70 708 €
EBITDA 313 847 € N/C -31 887 €
Net margin 20.0% N/C -12.2%

Revenue and income statement

In 2019, TRAINING ACADEMY LYON achieves revenue of 867 k€. Over the period 2017-2019, the company shows strong growth with a CAGR (compound annual growth rate) of +22.2%. After deducting consumption (51 k€), gross margin stands at 816 k€, i.e. a rate of 94%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 314 k€, representing 36.2% 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 174 k€, i.e. 20.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

867 089 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

816 066 €

EBITDA (2019) ?
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

313 847 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

236 249 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

173 669 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

36.2%

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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 63%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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 23.5% 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 (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

63.015%

Financial autonomy (2019) ?
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

40.852%

Cash flow / Revenue (2019) ?
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

23.456%

Repayment capacity (2019) ?
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

0.736

Asset age ratio (2019) ?
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

61.9%

Solvency indicators evolution
TRAINING ACADEMY LYON

Sector positioning

Debt ratio
63.02 2019
2017
2018
2019
Q1: -107.7
Med: 33.61
Q3: 250.71
Average +30 pts over 3 years

In 2019, the debt ratio of TRAINING ACADEMY LYON (63.02) 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
40.85% 2019
2017
2018
2019
Q1: 0.0%
Med: 21.69%
Q3: 53.91%
Good +41 pts over 3 years

In 2019, the financial autonomy of TRAINING ACADEMY LYON (40.9%) 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
0.74 years 2019
2017
2019
Q1: -0.02 years
Med: 0.74 years
Q3: 3.74 years
Good +25 pts over 2 years

In 2019, the repayment capacity of TRAINING ACADEMY LYON (0.74) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 213.39. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2019) ?
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

213.394

Interest coverage (2019) ?
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

0.549

Liquidity indicators evolution
TRAINING ACADEMY LYON

Sector positioning

Liquidity ratio
213.39 2019
2017
2018
2019
Q1: 42.84
Med: 99.56
Q3: 195.36
Excellent +21 pts over 3 years

In 2019, the liquidity ratio of TRAINING ACADEMY LYON (213.39) 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.

Interest coverage
0.55x 2019
2017
2019
Q1: 0.0x
Med: 0.85x
Q3: 5.84x
Average +16 pts over 2 years

In 2019, the interest coverage of TRAINING ACADEMY LYON (0.6x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 118 days. Excellent situation: suppliers finance 118 days of the operating cycle (retail model). WCR is negative (-24 days): operations structurally generate cash. Over 2017-2019, WCR increased by +53%, requiring additional financing.

Operating WCR (2019) ?
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

-57 384 €

Customer credit (2019) ?
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

0 j

Supplier credit (2019) ?
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

118 j

Inventory turnover (2019) ?
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 (2019) ?
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

-24 j

WCR and payment terms evolution
TRAINING ACADEMY LYON

Positioning of TRAINING ACADEMY LYON in its sector

Comparison with sector Activités des centres de culture physique

Valuation estimate

Based on 57 transactions of similar company sales (all years), the value of TRAINING ACADEMY LYON is estimated at 1 353 425 € (range 801 570€ - 1 995 673€). With an EBITDA of 313 847€, the sector multiple of 6.1x is applied. The price/revenue ratio is 0.72x (in line with sector norms). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2019
57 tx
801k€ 1353k€ 1995k€
1 353 425 € Range: 801 570€ - 1 995 673€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
313 847 € × 6.1x
Estimation 1 911 938 €
1 150 915€ - 2 471 079€
Revenue Multiple 30%
867 089 € × 0.72x
Estimation 622 909 €
416 479€ - 982 846€
Net Income Multiple 20%
173 669 € × 6.1x
Estimation 1 052 922 €
505 849€ - 2 326 399€
How is this estimate calculated?

This estimate is based on the analysis of 57 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 (Activités des centres de culture physique)

Compare TRAINING ACADEMY LYON with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des centres de culture physique

Frequently asked questions about TRAINING ACADEMY LYON

What is the revenue of TRAINING ACADEMY LYON ?

The revenue of TRAINING ACADEMY LYON in 2019 is 867 k€.

Is TRAINING ACADEMY LYON profitable?

Yes, TRAINING ACADEMY LYON generated a net profit of 174 k€ in 2019.

Where is the headquarters of TRAINING ACADEMY LYON ?

The headquarters of TRAINING ACADEMY LYON is located in SAINT-PRIEST (69800), in the department Rhone.

Where to find the tax return of TRAINING ACADEMY LYON ?

The tax return of TRAINING ACADEMY LYON 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 TRAINING ACADEMY LYON operate?

TRAINING ACADEMY LYON operates in the sector Activités des centres de culture physique (NAF code 93.13Z). See the 'Sector positioning' section above to compare the company with its competitors.