ECOLE INTERNATIONALE DE MANAGEMENT DE PARIS EIMP : revenue, balance sheet and financial ratios

In 2024, ECOLE INTERNATIONALE DE MANAGEMENT DE PARIS EIMP achieves revenue of 3.4 M€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.5%. Slight decline of -5% vs 2023. After deducting consumption (0 €), gross margin stands at 3.4 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 1.1 M€, representing 32.2% of revenue. Positive scissor effect: EBITDA margin improves by +5.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.3 M€, i.e. 37.6% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 11%. 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 69%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 37.5% 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 476.18. 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 0.2x. 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: 162 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 159 days. The company must finance 3 days of gap between collections and payments. Overall, WCR represents 544 days of revenue, i.e. 5.2 M€ to permanently finance. Over 2021-2024, WCR increased by +341%, requiring additional financing.

Based on 412 transactions of similar company sales (all years), the value of ECOLE INTERNATIONALE DE MANAGEMENT DE PARIS EIMP is estimated at 2 932 142 € (range 1 164 846€ - 8 645 737€). With an EBITDA of 1 107 916€, 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.