Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2011-06-07 (14 years)Status: ActiveBusiness sector: Autres enseignementsLocation: ISSY-LES-MOULINEAUX (92130), Hauts-de-Seine
E-LEARNING SANTE EUROPE : revenue, balance sheet and financial ratios
E-LEARNING SANTE EUROPE is a French company
founded 14 years ago,
specialized in the sector Autres enseignements.
Based in ISSY-LES-MOULINEAUX (92130),
this company of category PME
shows in 2025 a revenue of 1.8 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - E-LEARNING SANTE EUROPE (SIREN 533070579)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
Revenue
1 811 350 €
1 495 085 €
1 537 714 €
1 596 225 €
1 287 845 €
949 165 €
828 863 €
648 974 €
738 133 €
Net income
307 216 €
264 771 €
220 812 €
418 711 €
169 355 €
184 731 €
75 460 €
48 837 €
26 402 €
EBITDA
416 869 €
360 992 €
306 417 €
422 504 €
249 920 €
104 224 €
77 751 €
48 279 €
29 294 €
Net margin
17.0%
17.7%
14.4%
26.2%
13.2%
19.5%
9.1%
7.5%
3.6%
Revenue and income statement
In 2025, E-LEARNING SANTE EUROPE achieves revenue of 1.8 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +11.9%. Vs 2024, growth of +21% (1.5 M€ -> 1.8 M€). After deducting consumption (0 €), gross margin stands at 1.8 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 417 k€, representing 23.0% 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 307 k€, i.e. 17.0% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2025)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
1 811 350 €
Gross margin (2025)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
1 811 350 €
EBITDA (2025)
?
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
416 869 €
EBIT (2025)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
405 555 €
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
307 216 €
EBITDA margin (2025)
?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
23.0%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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. Cash flow represents 17.6% 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 (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
0.0%
Financial autonomy (2025)
?
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
56.066%
Cash flow / Revenue (2025)
?
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
17.595%
Repayment capacity (2025)
?
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
0.0
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution E-LEARNING SANTE EUROPE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
63.815
26.515
6.156
6.712
0.0
11.671
0.0
0.0
0.0
Financial autonomy
32.671
44.444
52.977
57.182
51.621
55.465
57.126
60.184
56.066
Repayment capacity
2.042
0.747
0.15
0.309
0.0
0.17
0.0
0.0
0.0
Cash flow / Revenue
4.919%
9.028%
10.42%
7.664%
14.425%
19.447%
15.391%
18.596%
17.595%
Sector positioning
Debt ratio
0.02025
2023
2024
2025
Q1: 0.0
Med: 3.45
Q3: 33.04
Excellent
In 2025, the debt ratio of E-LEARNING SANTE EUROPE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
Financial autonomy
56.07%2025
2023
2024
2025
Q1: 0.06%
Med: 22.67%
Q3: 53.58%
Excellent
In 2025, the financial autonomy of E-LEARNING SANTE EUROPE (56.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
Repayment capacity
0.0 years2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 1.08 years
Excellent
In 2025, the repayment capacity of E-LEARNING SANTE EUROPE (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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 219.55. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
219.546
Interest coverage (2025)
?
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
0.0
Liquidity indicators evolution E-LEARNING SANTE EUROPE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
157.28
174.174
176.762
225.048
183.957
246.003
217.111
239.591
219.546
Interest coverage
20.386
10.789
3.829
2.558
1.37
0.702
0.588
0.104
0.0
Sector positioning
Liquidity ratio
219.552025
2023
2024
2025
Q1: 99.83
Med: 203.9
Q3: 395.39
Good
In 2025, the liquidity ratio of E-LEARNING SANTE EUROPE (219.55) 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.
Interest coverage
0.0x2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 0.25x
Average-50 pts over 3 years
In 2025, the interest coverage of E-LEARNING SANTE EUROPE (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) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 62 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 72 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Overall, WCR represents 83 days of revenue, i.e. 420 k€ to permanently finance. Over 2017-2025, WCR increased by +183%, requiring additional financing.
Operating WCR (2025)
?
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
419 744 €
Customer credit (2025)
?
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
62 j
Supplier credit (2025)
?
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
72 j
Inventory turnover (2025)
?
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 (2025)
?
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
83 j
WCR and payment terms evolution E-LEARNING SANTE EUROPE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
148 402 €
162 795 €
175 288 €
327 566 €
315 097 €
252 156 €
247 095 €
297 836 €
419 744 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
Customer payment term (days)
55
47
40
60
41
38
41
49
62
Supplier payment term (days)
46
77
45
68
79
37
58
67
72
Positioning of E-LEARNING SANTE EUROPE in its sector
Comparison with sector Autres enseignements
Valuation estimate
Based on 134 transactions of similar company sales
(all years),
the value of E-LEARNING SANTE EUROPE is estimated at
826 611 €
(range 295 889€ - 2 531 055€).
With an EBITDA of 416 869€, 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.
Estimated enterprise value2025
134 transactions
295k€826k€2531k€
826 611 €Range: 295 889€ - 2 531 055€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
416 869 €×2.2x
Estimation903 842 €
327 523€ - 2 350 766€
Revenue Multiple30%
1 811 350 €×0.36x
Estimation647 447 €
216 013€ - 1 265 880€
Net Income Multiple20%
307 216 €×2.9x
Estimation902 280 €
336 622€ - 4 879 543€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
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.
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 (Autres enseignements)
Compare E-LEARNING SANTE EUROPE with other companies in the same sector:
Frequently asked questions about E-LEARNING SANTE EUROPE
What is the revenue of E-LEARNING SANTE EUROPE ?
The revenue of E-LEARNING SANTE EUROPE in 2025 is 1.8 M€.
Is E-LEARNING SANTE EUROPE profitable?
Yes, E-LEARNING SANTE EUROPE generated a net profit of 307 k€ in 2025.
Where is the headquarters of E-LEARNING SANTE EUROPE ?
The headquarters of E-LEARNING SANTE EUROPE is located in ISSY-LES-MOULINEAUX (92130), in the department Hauts-de-Seine.
Where to find the tax return of E-LEARNING SANTE EUROPE ?
The tax return of E-LEARNING SANTE EUROPE 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 E-LEARNING SANTE EUROPE operate?
E-LEARNING SANTE EUROPE operates in the sector Autres enseignements (NAF code 85.59B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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