TRAINING SQUARE INSTITUTIONS : revenue, balance sheet and financial ratios

TRAINING SQUARE INSTITUTIONS is a French company founded 15 years ago, specialized in the sector Programmation informatique. Based in ISSY-LES-MOULINEAUX (92130), this company of category PME shows in 2024 a revenue of 15 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 - TRAINING SQUARE INSTITUTIONS (SIREN 533052502)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 15 000 € 9 088 € 15 628 € 99 260 € 78 481 € 182 176 € 202 647 € 153 962 € 54 901 € 256 483 €
Net income 1 348 € 1 024 € 2 010 € 28 451 € 1 182 € 19 750 € 9 876 € -1 513 € -11 863 € 5 516 €
EBITDA 477 € -3 494 € 1 156 € 33 507 € 1 324 € 22 562 € 9 876 € -4 313 € -11 863 € 8 219 €
Net margin 9.0% 11.3% 12.9% 28.7% 1.5% 10.8% 4.9% -1.0% -21.6% 2.2%

Revenue and income statement

In 2024, TRAINING SQUARE INSTITUTIONS achieves revenue of 15 k€. Revenue is declining over the period 2015-2024 (CAGR: -27.1%). Vs 2023, growth of +65% (9 k€ -> 15 k€). After deducting consumption (0 €), gross margin stands at 15 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 477 €, representing 3.2% of revenue. Positive scissor effect: EBITDA margin improves by +41.6 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1 k€, i.e. 9.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

15 000 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

15 000 €

EBITDA (2024) ?
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

477 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

553 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 348 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.2%

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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 12%. 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 26%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

12.308%

Financial autonomy (2024) ?
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

26.399%

Cash flow / Revenue (2024) ?
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

-7030.48%

Repayment capacity (2024) ?
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

-0.006

Solvency indicators evolution
TRAINING SQUARE INSTITUTIONS

Sector positioning

Debt ratio
12.31 2024
2022
2023
2024
Q1: 0.0
Med: 3.36
Q3: 42.51
Average -16 pts over 3 years

In 2024, the debt ratio of TRAINING SQUARE INSTITUTIONS (12.31) 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
26.4% 2024
2022
2023
2024
Q1: 3.88%
Med: 34.74%
Q3: 63.98%
Average +7 pts over 3 years

In 2024, the financial autonomy of TRAINING SQUARE INSTITUTIONS (26.4%) 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
-0.01 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.39 years
Excellent

In 2024, the repayment capacity of TRAINING SQUARE INSTITUTIONS (-0.01) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 142.15. 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 36.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

142.145

Interest coverage (2024) ?
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

36.059

Liquidity indicators evolution
TRAINING SQUARE INSTITUTIONS

Sector positioning

Liquidity ratio
142.15 2024
2022
2023
2024
Q1: 132.21
Med: 250.32
Q3: 499.26
Average

In 2024, the liquidity ratio of TRAINING SQUARE INSTITUTIONS (142.15) 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
36.06x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.47x
Excellent

In 2024, the interest coverage of TRAINING SQUARE INSTITUTIONS (36.1x) 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: 2381 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 2946 days. Excellent situation: suppliers finance 565 days of the operating cycle (retail model). Overall, WCR represents 3879 days of revenue, i.e. 162 k€ to permanently finance. Over 2015-2024, WCR increased by +339%, requiring additional financing.

Operating WCR (2024) ?
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

161 645 €

Customer credit (2024) ?
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

2381 j

Supplier credit (2024) ?
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

2946 j

Inventory turnover (2024) ?
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 (2024) ?
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

3879 j

WCR and payment terms evolution
TRAINING SQUARE INSTITUTIONS

Positioning of TRAINING SQUARE INSTITUTIONS in its sector

Comparison with sector Programmation informatique

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of TRAINING SQUARE INSTITUTIONS is estimated at 2 332 € (range 1 172€ - 6 050€). With an EBITDA of 477€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.27x (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 2024
120 transactions
1k€ 2k€ 6k€
2 332 € Range: 1 172€ - 6 050€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
477 € × 2.2x
Estimation 1 061 €
460€ - 2 918€
Revenue Multiple 30%
15 000 € × 0.27x
Estimation 4 074 €
2 303€ - 9 964€
Net Income Multiple 20%
1 348 € × 2.2x
Estimation 2 902 €
1 259€ - 8 013€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Programmation informatique)

Compare TRAINING SQUARE INSTITUTIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Programmation informatique

Frequently asked questions about TRAINING SQUARE INSTITUTIONS

What is the revenue of TRAINING SQUARE INSTITUTIONS ?

The revenue of TRAINING SQUARE INSTITUTIONS in 2024 is 15 k€.

Is TRAINING SQUARE INSTITUTIONS profitable?

Yes, TRAINING SQUARE INSTITUTIONS generated a net profit of 1 k€ in 2024.

Where is the headquarters of TRAINING SQUARE INSTITUTIONS ?

The headquarters of TRAINING SQUARE INSTITUTIONS is located in ISSY-LES-MOULINEAUX (92130), in the department Hauts-de-Seine.

Where to find the tax return of TRAINING SQUARE INSTITUTIONS ?

The tax return of TRAINING SQUARE INSTITUTIONS 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 SQUARE INSTITUTIONS operate?

TRAINING SQUARE INSTITUTIONS operates in the sector Programmation informatique (NAF code 62.01Z). See the 'Sector positioning' section above to compare the company with its competitors.