ECOLE LES VIGNES COURBEVOIE : revenue, balance sheet and financial ratios

ECOLE LES VIGNES COURBEVOIE is a French company founded 18 years ago, specialized in the sector Enseignement secondaire général. Based in COURBEVOIE (92400), this company of category PME shows in 2022 a revenue of 1.0 M€. 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 LES VIGNES COURBEVOIE (SIREN 503574113)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 1 011 779 € 870 719 € 728 163 € 563 075 € 441 466 € 396 216 € 372 759 €
Net income -93 405 € 32 698 € -105 224 € 2 731 € -71 006 € -93 759 € -77 585 €
EBITDA 29 753 € 87 236 € 83 356 € 65 988 € 65 722 € 37 410 € 50 443 €
Net margin -9.2% 3.8% -14.5% 0.5% -16.1% -23.7% -20.8%

Revenue and income statement

In 2022, ECOLE LES VIGNES COURBEVOIE achieves revenue of 1.0 M€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +18.1%. Vs 2021, growth of +16% (871 k€ -> 1.0 M€). After deducting consumption (82 k€), gross margin stands at 930 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 30 k€, representing 2.9% of revenue. Warning negative scissor effect: despite revenue change (+16%), EBITDA varies by -66%, reducing margin by 7.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -93 k€ (-9.2% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 011 779 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

930 037 €

EBITDA (2022) ?
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

29 753 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-60 799 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-93 405 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.9%

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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 322%. 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 23%. The balance between equity and debt is satisfactory.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

322.406%

Financial autonomy (2022) ?
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

22.903%

Cash flow / Revenue (2022) ?
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

-1.116%

Repayment capacity (2022) ?
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

-287.281

Asset age ratio (2022) ?
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

67.2%

Solvency indicators evolution
ECOLE LES VIGNES COURBEVOIE

Sector positioning

Debt ratio
322.41 2022
2020
2021
2022
Q1: 1.02
Med: 23.61
Q3: 61.7
Watch

In 2022, the debt ratio of ECOLE LES VIGNES COURBEVOIE (322.41) 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
22.9% 2022
2020
2021
2022
Q1: 11.8%
Med: 37.33%
Q3: 64.62%
Average -39 pts over 3 years

In 2022, the financial autonomy of ECOLE LES VIGNES COURBEVOIE (22.9%) 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
-287.28 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.38 years
Q3: 2.58 years
Excellent -96 pts over 3 years

In 2022, the repayment capacity of ECOLE LES VIGNES COURBEVOIE (-287.28) 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 278.35. 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 249.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

278.352

Interest coverage (2022) ?
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

249.938

Liquidity indicators evolution
ECOLE LES VIGNES COURBEVOIE

Sector positioning

Liquidity ratio
278.35 2022
2020
2021
2022
Q1: 111.1
Med: 193.03
Q3: 638.41
Good

In 2022, the liquidity ratio of ECOLE LES VIGNES COURBEVOIE (278.35) 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
249.94x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.13x
Q3: 2.39x
Excellent

In 2022, the interest coverage of ECOLE LES VIGNES COURBEVOIE (249.9x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 3 days. Favorable situation: supplier credit is longer than customer credit by 1 days. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 3 days of revenue, i.e. 8 k€ to permanently finance. Over 2016-2022, WCR increased by +157%, requiring additional financing.

Operating WCR (2022) ?
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

7 548 €

Customer credit (2022) ?
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

2 j

Supplier credit (2022) ?
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

3 j

Inventory turnover (2022) ?
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

1 j

WCR in days of revenue (2022) ?
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

3 j

WCR and payment terms evolution
ECOLE LES VIGNES COURBEVOIE

Positioning of ECOLE LES VIGNES COURBEVOIE in its sector

Comparison with sector Enseignement secondaire général

Valuation estimate

Based on 55 transactions of similar company sales in 2022, the value of ECOLE LES VIGNES COURBEVOIE is estimated at 161 983 € (range 84 066€ - 340 736€). With an EBITDA of 29 753€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.30x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2022
55 tx
84k€ 161k€ 340k€
161 983 € Range: 84 066€ - 340 736€
Section année 2022 Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
29 753 € × 2.5x
Estimation 75 447 €
52 529€ - 192 720€
Revenue Multiple 30%
1 011 779 € × 0.30x
Estimation 306 210 €
136 630€ - 587 431€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 55 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 (Enseignement secondaire général)

Compare ECOLE LES VIGNES COURBEVOIE with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement secondaire général

Frequently asked questions about ECOLE LES VIGNES COURBEVOIE

What is the revenue of ECOLE LES VIGNES COURBEVOIE ?

The revenue of ECOLE LES VIGNES COURBEVOIE in 2022 is 1.0 M€.

Is ECOLE LES VIGNES COURBEVOIE profitable?

ECOLE LES VIGNES COURBEVOIE recorded a net loss in 2022.

Where is the headquarters of ECOLE LES VIGNES COURBEVOIE ?

The headquarters of ECOLE LES VIGNES COURBEVOIE is located in COURBEVOIE (92400), in the department Hauts-de-Seine.

Where to find the tax return of ECOLE LES VIGNES COURBEVOIE ?

The tax return of ECOLE LES VIGNES COURBEVOIE 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 LES VIGNES COURBEVOIE operate?

ECOLE LES VIGNES COURBEVOIE operates in the sector Enseignement secondaire général (NAF code 85.31Z). See the 'Sector positioning' section above to compare the company with its competitors.