E S G M ECOLE SUP GESTION MANAGEMENT : revenue, balance sheet and financial ratios

In 2025, E S G M ECOLE SUP GESTION MANAGEMENT achieves revenue of 4.1 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +18.9%. Vs 2024, growth of +57% (2.6 M€ -> 4.1 M€). After deducting consumption (0 €), gross margin stands at 4.1 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 1.6 M€, representing 37.9% of revenue. Warning negative scissor effect: despite revenue change (+57%), EBITDA varies by +18%, reducing margin by 12.6 pts. This reflects costs rising faster than 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 748 k€, i.e. 18.2% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 62%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 54%. 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 3.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 21.5% 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 561.88. 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 6.7x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 74 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. The company must finance 19 days of gap between collections and payments. Overall, WCR represents 33 days of revenue, i.e. 373 k€ to permanently finance. Over 2016-2025, WCR increased by +1153%, requiring additional financing.

Based on 134 transactions of similar company sales (all years), the value of E S G M ECOLE SUP GESTION MANAGEMENT is estimated at 2 570 015 € (range 923 341€ - 7 633 964€). With an EBITDA of 1 558 694€, 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.