ECOLE PRATIQUE DES HAUTES ETUDES EN PSYCHOPATHOLOGIE : revenue, balance sheet and financial ratios

ECOLE PRATIQUE DES HAUTES ETUDES EN PSYCHOPATHOLOGIE is a French company founded 15 years ago, specialized in the sector Formation continue d'adultes. Based in PARIS (75001), this company of category PME shows in 2024 a revenue of 606 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 PRATIQUE DES HAUTES ETUDES EN PSYCHOPATHOLOGIE (SIREN 523639979)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 605 989 € 573 003 € 545 874 € 508 233 € 399 673 € 339 912 € 312 450 € 281 147 € 288 375 €
Net income 22 233 € 21 641 € -1 943 € 63 392 € 21 578 € -22 486 € 6 022 € 3 948 € 4 268 €
EBITDA 32 795 € 28 678 € 3 349 € 83 875 € 22 030 € -20 996 € 8 481 € 8 582 € -1 469 €
Net margin 3.7% 3.8% -0.4% 12.5% 5.4% -6.6% 1.9% 1.4% 1.5%

Revenue and income statement

In 2024, ECOLE PRATIQUE DES HAUTES ETUDES EN PSYCHOPATHOLOGIE achieves revenue of 606 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.7%. Vs 2023: +6%. After deducting consumption (0 €), gross margin stands at 606 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 33 k€, representing 5.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 22 k€, i.e. 3.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

605 989 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

605 989 €

EBITDA (2024) ?
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

32 795 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

26 358 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

22 233 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.4%

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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 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.09%

Financial autonomy (2024) ?
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

24.683%

Cash flow / Revenue (2024) ?
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

4.794%

Repayment capacity (2024) ?
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

0.006

Asset age ratio (2024) ?
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

8.7%

Solvency indicators evolution
ECOLE PRATIQUE DES HAUTES ETUDES EN PSYCHOPATHOLOGIE

Sector positioning

Debt ratio
0.09 2024
2022
2023
2024
Q1: 0.0
Med: 3.22
Q3: 34.93
Good

In 2024, the debt ratio of ECOLE PRATIQUE DES HAUTES... (0.09) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
24.68% 2024
2022
2023
2024
Q1: 1.03%
Med: 30.48%
Q3: 60.98%
Average

In 2024, the financial autonomy of ECOLE PRATIQUE DES HAUTES... (24.7%) 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
0.01 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.51 years
Average +25 pts over 3 years

In 2024, the repayment capacity of ECOLE PRATIQUE DES HAUTES... (0.01) 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 448.22. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2024) ?
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

448.22

Interest coverage (2024) ?
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

1.616

Liquidity indicators evolution
ECOLE PRATIQUE DES HAUTES ETUDES EN PSYCHOPATHOLOGIE

Sector positioning

Liquidity ratio
448.22 2024
2022
2023
2024
Q1: 126.79
Med: 230.24
Q3: 439.51
Excellent

In 2024, the liquidity ratio of ECOLE PRATIQUE DES HAUTES... (448.22) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
1.62x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.65x
Excellent

In 2024, the interest coverage of ECOLE PRATIQUE DES HAUTES... (1.6x) 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: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 66 days. Favorable situation: supplier credit is longer than customer credit by 18 days. WCR is negative (-223 days): operations structurally generate cash. Notable WCR improvement over the period (-265%), freeing up cash.

Operating WCR (2024) ?
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

-375 647 €

Customer credit (2024) ?
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

48 j

Supplier credit (2024) ?
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

66 j

Inventory turnover (2024) ?
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 (2024) ?
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

-223 j

WCR and payment terms evolution
ECOLE PRATIQUE DES HAUTES ETUDES EN PSYCHOPATHOLOGIE

Positioning of ECOLE PRATIQUE DES HAUTES ETUDES EN PSYCHOPATHOLOGIE 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 PRATIQUE DES HAUTES ETUDES EN PSYCHOPATHOLOGIE is estimated at 113 593 € (range 39 435€ - 290 143€). With an EBITDA of 32 795€, 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 2024
134 transactions
39k€ 113k€ 290k€
113 593 € Range: 39 435€ - 290 143€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
32 795 € × 2.2x
Estimation 71 105 €
25 766€ - 184 934€
Revenue Multiple 30%
605 989 € × 0.36x
Estimation 216 604 €
72 267€ - 423 501€
Net Income Multiple 20%
22 233 € × 2.9x
Estimation 65 297 €
24 361€ - 353 129€

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 PRATIQUE DES HAUTES ETUDES EN PSYCHOPATHOLOGIE with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about ECOLE PRATIQUE DES HAUTES ETUDES EN PSYCHOPATHOLOGIE

What is the revenue of ECOLE PRATIQUE DES HAUTES ETUDES EN PSYCHOPATHOLOGIE ?

The revenue of ECOLE PRATIQUE DES HAUTES ETUDES EN PSYCHOPATHOLOGIE in 2024 is 606 k€.

Is ECOLE PRATIQUE DES HAUTES ETUDES EN PSYCHOPATHOLOGIE profitable?

Yes, ECOLE PRATIQUE DES HAUTES ETUDES EN PSYCHOPATHOLOGIE generated a net profit of 22 k€ in 2024.

Where is the headquarters of ECOLE PRATIQUE DES HAUTES ETUDES EN PSYCHOPATHOLOGIE ?

The headquarters of ECOLE PRATIQUE DES HAUTES ETUDES EN PSYCHOPATHOLOGIE is located in PARIS (75001), in the department Paris.

Where to find the tax return of ECOLE PRATIQUE DES HAUTES ETUDES EN PSYCHOPATHOLOGIE ?

The tax return of ECOLE PRATIQUE DES HAUTES ETUDES EN PSYCHOPATHOLOGIE 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 PRATIQUE DES HAUTES ETUDES EN PSYCHOPATHOLOGIE operate?

ECOLE PRATIQUE DES HAUTES ETUDES EN PSYCHOPATHOLOGIE 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.