ECOLE MONTESSORI LE JARDIN DES ENFANTS : revenue, balance sheet and financial ratios

ECOLE MONTESSORI LE JARDIN DES ENFANTS is a French company founded 26 years ago, specialized in the sector Enseignement primaire. Based in CAMBLANES-ET-MEYNAC (33360), this company of category PME shows in 2020 a revenue of 365 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 MONTESSORI LE JARDIN DES ENFANTS (SIREN 432404465)
Indicator 2020 2019
Revenue 364 915 € 434 218 €
Net income 29 706 € 37 812 €
EBITDA 18 939 € 20 767 €
Net margin 8.1% 8.7%

Revenue and income statement

In 2020, ECOLE MONTESSORI LE JARDIN DES ENFANTS achieves revenue of 365 k€. Significant drop of -16% vs 2019. After deducting consumption (0 €), gross margin stands at 365 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 19 k€, representing 5.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 30 k€, i.e. 8.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

364 915 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

364 915 €

EBITDA (2020) ?
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

18 939 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

30 123 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

29 706 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.2%

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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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 10.4% 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 (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2020) ?
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

0.0%

Cash flow / Revenue (2020) ?
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

10.377%

Repayment capacity (2020) ?
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 (2020) ?
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

48.3%

Solvency indicators evolution
ECOLE MONTESSORI LE JARDIN DES ENFANTS

Sector positioning

Debt ratio
0.0 2020
2019
2020
Q1: 0.0
Med: 20.47
Q3: 143.6
Excellent -20 pts over 2 years

In 2020, the debt ratio of ECOLE MONTESSORI LE JARDI... (0.00) 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
0.0% 2020
2019
2020
Q1: 3.86%
Med: 23.32%
Q3: 43.82%
Watch

In 2020, the financial autonomy of ECOLE MONTESSORI LE JARDI... (0.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.0 years 2020
2019
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 2.59 years
Excellent -25 pts over 2 years

In 2020, the repayment capacity of ECOLE MONTESSORI LE JARDI... (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 188.60. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

188.597

Interest coverage (2020) ?
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 MONTESSORI LE JARDIN DES ENFANTS

Sector positioning

Liquidity ratio
188.6 2020
2019
2020
Q1: 106.17
Med: 165.61
Q3: 270.7
Good

In 2020, the liquidity ratio of ECOLE MONTESSORI LE JARDI... (188.60) 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
0.0x 2020
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 0.49x
Average -51 pts over 2 years

In 2020, the interest coverage of ECOLE MONTESSORI LE JARDI... (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: 51 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. The company must finance 20 days of gap between collections and payments. WCR is negative (-120 days): operations structurally generate cash.

Operating WCR (2020) ?
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

-121 812 €

Customer credit (2020) ?
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

51 j

Supplier credit (2020) ?
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

31 j

Inventory turnover (2020) ?
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 (2020) ?
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

-120 j

WCR and payment terms evolution
ECOLE MONTESSORI LE JARDIN DES ENFANTS

Positioning of ECOLE MONTESSORI LE JARDIN DES ENFANTS in its sector

Comparison with sector Enseignement primaire

Valuation estimate

Based on 412 transactions of similar company sales (all years), the value of ECOLE MONTESSORI LE JARDIN DES ENFANTS is estimated at 82 743 € (range 36 065€ - 212 965€). With an EBITDA of 18 939€, 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.

Estimated enterprise value 2020
412 transactions
36k€ 82k€ 212k€
82 743 € Range: 36 065€ - 212 965€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
18 939 € × 3.0x
Estimation 56 044 €
21 342€ - 152 892€
Revenue Multiple 30%
364 915 € × 0.29x
Estimation 106 473 €
55 210€ - 173 012€
Net Income Multiple 20%
29 706 € × 3.8x
Estimation 113 895 €
44 157€ - 423 080€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 412 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 primaire)

Compare ECOLE MONTESSORI LE JARDIN DES ENFANTS with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement primaire

Frequently asked questions about ECOLE MONTESSORI LE JARDIN DES ENFANTS

What is the revenue of ECOLE MONTESSORI LE JARDIN DES ENFANTS ?

The revenue of ECOLE MONTESSORI LE JARDIN DES ENFANTS in 2020 is 365 k€.

Is ECOLE MONTESSORI LE JARDIN DES ENFANTS profitable?

Yes, ECOLE MONTESSORI LE JARDIN DES ENFANTS generated a net profit of 30 k€ in 2020.

Where is the headquarters of ECOLE MONTESSORI LE JARDIN DES ENFANTS ?

The headquarters of ECOLE MONTESSORI LE JARDIN DES ENFANTS is located in CAMBLANES-ET-MEYNAC (33360), in the department Gironde.

Where to find the tax return of ECOLE MONTESSORI LE JARDIN DES ENFANTS ?

The tax return of ECOLE MONTESSORI LE JARDIN DES ENFANTS 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 MONTESSORI LE JARDIN DES ENFANTS operate?

ECOLE MONTESSORI LE JARDIN DES ENFANTS operates in the sector Enseignement primaire (NAF code 85.20Z). See the 'Sector positioning' section above to compare the company with its competitors.