COLLEGE OSTEOPATHIQUE DE PROVENCE AIX MARSEILLE : revenue, balance sheet and financial ratios

In 2025, COLLEGE OSTEOPATHIQUE DE PROVENCE AIX MARSEILLE achieves revenue of 5.1 M€. Revenue is growing positively over 10 years (CAGR: +3.7%). Slight decline of -2% vs 2024. After deducting consumption (62 €), gross margin stands at 5.1 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.5 M€, representing 28.4% 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 1.2 M€, i.e. 22.8% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 23%. 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 56%. 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 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 24.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 707.07. 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 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 39 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 243 days. Excellent situation: suppliers finance 204 days of the operating cycle (retail model). Overall, WCR represents 678 days of revenue, i.e. 9.6 M€ to permanently finance. Over 2016-2025, WCR increased by +2681%, requiring additional financing.

Based on 412 transactions of similar company sales (all years), the value of COLLEGE OSTEOPATHIQUE DE PROVENCE AIX MARSEILLE is estimated at 3 492 136 € (range 1 397 722€ - 9 913 740€). With an EBITDA of 1 453 209€, the sector multiple of 3.0x is applied. The price/revenue ratio is 0.29x (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.