ECOLE INTERNATIONALE DE BOULANGERIE : revenue, balance sheet and financial ratios

ECOLE INTERNATIONALE DE BOULANGERIE is a French company founded 15 years ago, specialized in the sector Formation continue d'adultes. Based in NOYERS-SUR-JABRON (04200), this company of category PME shows in 2023 a revenue of 794 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 INTERNATIONALE DE BOULANGERIE (SIREN 530234384)
Indicator 2023 2022 2021 2020 2018 2017 2016
Revenue 794 439 € 751 449 € N/C 562 319 € 504 302 € 387 142 € 437 182 €
Net income 148 759 € 130 039 € 156 893 € 149 918 € 52 123 € 18 751 € 26 170 €
EBITDA 217 908 € 201 608 € N/C 234 110 € 94 023 € 51 358 € 69 264 €
Net margin 18.7% 17.3% N/C 26.7% 10.3% 4.8% 6.0%

Revenue and income statement

In 2023, ECOLE INTERNATIONALE DE BOULANGERIE achieves revenue of 794 k€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +8.9%. Vs 2022: +6%. After deducting consumption (64 k€), gross margin stands at 730 k€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 218 k€, representing 27.4% 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 149 k€, i.e. 18.7% 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

794 439 €

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

730 145 €

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

217 908 €

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

190 209 €

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

148 759 €

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

27.4%

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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 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 63%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 21.9% 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 (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

0.006%

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

63.046%

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

21.886%

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

0.0

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

24.3%

Solvency indicators evolution
ECOLE INTERNATIONALE DE BOULANGERIE

Sector positioning

Debt ratio
0.01 2023
2021
2022
2023
Q1: 0.0
Med: 3.62
Q3: 37.96
Excellent

In 2023, the debt ratio of ECOLE INTERNATIONALE DE B... (0.01) 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
63.05% 2023
2021
2022
2023
Q1: 1.77%
Med: 30.93%
Q3: 61.22%
Excellent

In 2023, the financial autonomy of ECOLE INTERNATIONALE DE B... (63.0%) 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 years 2023
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.54 years
Excellent

In 2023, the repayment capacity of ECOLE INTERNATIONALE DE B... (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 209.58. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

209.584

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

0.0

Liquidity indicators evolution
ECOLE INTERNATIONALE DE BOULANGERIE

Sector positioning

Liquidity ratio
209.58 2023
2021
2022
2023
Q1: 129.96
Med: 228.25
Q3: 426.41
Average +8 pts over 3 years

In 2023, the liquidity ratio of ECOLE INTERNATIONALE DE B... (209.58) 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
0.0x 2023
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.69x
Average

In 2023, the interest coverage of ECOLE INTERNATIONALE DE B... (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: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 7 days. The company must finance 9 days of gap between collections and payments. Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-37 days): operations structurally generate cash. Notable WCR improvement over the period (-161%), freeing up cash.

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

-82 272 €

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

16 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

7 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

8 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

-37 j

WCR and payment terms evolution
ECOLE INTERNATIONALE DE BOULANGERIE

Positioning of ECOLE INTERNATIONALE DE BOULANGERIE 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 INTERNATIONALE DE BOULANGERIE is estimated at 408 799 € (range 146 624€ - 1 253 513€). With an EBITDA of 217 908€, 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
146k€ 408k€ 1253k€
408 799 € Range: 146 624€ - 1 253 513€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
217 908 € × 2.2x
Estimation 472 461 €
171 205€ - 1 228 805€
Revenue Multiple 30%
794 439 € × 0.36x
Estimation 283 963 €
94 741€ - 555 202€
Net Income Multiple 20%
148 759 € × 2.9x
Estimation 436 899 €
162 998€ - 2 362 754€

Valuation evolution

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 INTERNATIONALE DE BOULANGERIE with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about ECOLE INTERNATIONALE DE BOULANGERIE

What is the revenue of ECOLE INTERNATIONALE DE BOULANGERIE ?

The revenue of ECOLE INTERNATIONALE DE BOULANGERIE in 2023 is 794 k€.

Is ECOLE INTERNATIONALE DE BOULANGERIE profitable?

Yes, ECOLE INTERNATIONALE DE BOULANGERIE generated a net profit of 149 k€ in 2023.

Where is the headquarters of ECOLE INTERNATIONALE DE BOULANGERIE ?

The headquarters of ECOLE INTERNATIONALE DE BOULANGERIE is located in NOYERS-SUR-JABRON (04200), in the department Alpes-de-Haute-Provence.

Where to find the tax return of ECOLE INTERNATIONALE DE BOULANGERIE ?

The tax return of ECOLE INTERNATIONALE DE BOULANGERIE 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 INTERNATIONALE DE BOULANGERIE operate?

ECOLE INTERNATIONALE DE BOULANGERIE 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.