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ECOLE D'ENSEIGNEMENT SUPERIEUR DE SANTE : revenue, balance sheet and financial ratios

ECOLE D'ENSEIGNEMENT SUPERIEUR DE SANTE is a French company founded 3 years ago, specialized in the sector Formation continue d'adultes. Based in MONTATAIRE (60160), this company of category PME shows in 2023 a revenue of 829 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 - ECOLE D'ENSEIGNEMENT SUPERIEUR DE SANTE (SIREN 913730354)
Indicator 2023
Revenue 828 845 €
Net income 22 821 €
EBITDA 32 363 €
Net margin 2.8%

Revenue and income statement

In 2023, ECOLE D'ENSEIGNEMENT SUPERIEUR DE SANTE achieves revenue of 829 k€. After deducting consumption (0 €), gross margin stands at 829 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 32 k€, representing 3.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 23 k€, i.e. 2.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

828 845 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

828 845 €

EBITDA (2023) ?
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

32 363 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

30 581 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

22 821 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.9%

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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 368%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

367.582%

Financial autonomy (2023) ?
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

15.794%

Cash flow / Revenue (2023) ?
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

3.683%

Repayment capacity (2023) ?
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

3.915

Asset age ratio (2023) ?
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

89.9%

Solvency indicators evolution
ECOLE D'ENSEIGNEMENT SUPERIEUR DE SANTE

Sector positioning

Debt ratio
367.58 2023
2023
Q1: 0.0
Med: 3.62
Q3: 37.96
Watch

In 2023, the debt ratio of ECOLE D'ENSEIGNEMENT SUPE... (367.58) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
15.79% 2023
2023
Q1: 1.77%
Med: 30.93%
Q3: 61.22%
Average

In 2023, the financial autonomy of ECOLE D'ENSEIGNEMENT SUPE... (15.8%) 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
3.92 years 2023
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.54 years
Average

In 2023, the repayment capacity of ECOLE D'ENSEIGNEMENT SUPE... (3.92) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 266.94. 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 8.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

266.942

Interest coverage (2023) ?
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

8.395

Liquidity indicators evolution
ECOLE D'ENSEIGNEMENT SUPERIEUR DE SANTE

Sector positioning

Liquidity ratio
266.94 2023
2023
Q1: 129.96
Med: 228.25
Q3: 426.41
Good

In 2023, the liquidity ratio of ECOLE D'ENSEIGNEMENT SUPE... (266.94) 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
8.39x 2023
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.69x
Excellent

In 2023, the interest coverage of ECOLE D'ENSEIGNEMENT SUPE... (8.4x) 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: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. The company must finance 24 days of gap between collections and payments. Overall, WCR represents 30 days of revenue, i.e. 70 k€ to permanently finance.

Operating WCR (2023) ?
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

69 557 €

Customer credit (2023) ?
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

35 j

Supplier credit (2023) ?
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

11 j

Inventory turnover (2023) ?
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 (2023) ?
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

30 j

WCR and payment terms evolution
ECOLE D'ENSEIGNEMENT SUPERIEUR DE SANTE

Positioning of ECOLE D'ENSEIGNEMENT SUPERIEUR DE SANTE in its sector

Comparison with sector Formation continue d'adultes

Valuation estimate

Based on 134 transactions of similar company sales (all years), the value of ECOLE D'ENSEIGNEMENT SUPERIEUR DE SANTE is estimated at 137 367 € (range 47 367€ - 337 516€). With an EBITDA of 32 363€, 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 value 2023
134 transactions
47k€ 137k€ 337k€
137 367 € Range: 47 367€ - 337 516€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
32 363 € × 2.2x
Estimation 70 168 €
25 427€ - 182 498€
Revenue Multiple 30%
828 845 € × 0.36x
Estimation 296 261 €
98 844€ - 579 247€
Net Income Multiple 20%
22 821 € × 2.9x
Estimation 67 024 €
25 005€ - 362 468€
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 (Formation continue d'adultes)

Compare ECOLE D'ENSEIGNEMENT SUPERIEUR DE SANTE with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about ECOLE D'ENSEIGNEMENT SUPERIEUR DE SANTE

What is the revenue of ECOLE D'ENSEIGNEMENT SUPERIEUR DE SANTE ?

The revenue of ECOLE D'ENSEIGNEMENT SUPERIEUR DE SANTE in 2023 is 829 k€.

Is ECOLE D'ENSEIGNEMENT SUPERIEUR DE SANTE profitable?

Yes, ECOLE D'ENSEIGNEMENT SUPERIEUR DE SANTE generated a net profit of 23 k€ in 2023.

Where is the headquarters of ECOLE D'ENSEIGNEMENT SUPERIEUR DE SANTE ?

The headquarters of ECOLE D'ENSEIGNEMENT SUPERIEUR DE SANTE is located in MONTATAIRE (60160), in the department Oise.

Where to find the tax return of ECOLE D'ENSEIGNEMENT SUPERIEUR DE SANTE ?

The tax return of ECOLE D'ENSEIGNEMENT SUPERIEUR DE SANTE 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 ECOLE D'ENSEIGNEMENT SUPERIEUR DE SANTE operate?

ECOLE D'ENSEIGNEMENT SUPERIEUR DE SANTE operates in the sector Formation continue d'adultes (NAF code 85.59A). See the 'Sector positioning' section above to compare the company with its competitors.