ECOLE SUP LIBRE SCIENC COM APPLIQUEES : revenue, balance sheet and financial ratios

ECOLE SUP LIBRE SCIENC COM APPLIQUEES is a French company founded 126 years ago, specialized in the sector Enseignement supérieur. Based in PARIS (75019), this company of category PME shows in 2024 a revenue of 16.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ECOLE SUP LIBRE SCIENC COM APPLIQUEES (SIREN 784308306)
Indicator 2024 2023 2021 2020 2019 2018 2017
Revenue 16 835 735 € 14 684 705 € 11 587 924 € 9 819 832 € 9 533 474 € 7 087 714 € 4 222 530 €
Net income 176 568 € -1 080 483 € -1 576 833 € -2 594 992 € -2 419 677 € -2 434 585 € -3 225 410 €
EBITDA 1 952 775 € 1 155 557 € -426 537 € -1 238 990 € -985 097 € -1 713 481 € -2 831 711 €
Net margin 1.0% -7.4% -13.6% -26.4% -25.4% -34.3% -76.4%

Revenue and income statement

In 2024, ECOLE SUP LIBRE SCIENC COM APPLIQUEES achieves revenue of 16.8 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +21.8%. Vs 2023, growth of +15% (14.7 M€ -> 16.8 M€). After deducting consumption (0 €), gross margin stands at 16.8 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 2.0 M€, representing 11.6% of revenue. Positive scissor effect: EBITDA margin improves by +3.7 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 177 k€, i.e. 1.0% 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

16 835 735 €

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

16 835 735 €

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

1 952 775 €

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

84 998 €

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

176 568 €

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

11.6%

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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 -512%. 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 -3%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-512.214%

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

-3.481%

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

-0.311%

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

-89.299

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

31.0%

Solvency indicators evolution
ECOLE SUP LIBRE SCIENC COM APPLIQUEES

Sector positioning

Debt ratio
-512.21 2024
2021
2023
2024
Q1: 0.0
Med: 8.78
Q3: 61.21
Excellent

In 2024, the debt ratio of ECOLE SUP LIBRE SCIENC CO... (-512.21) 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
-3.48% 2024
2021
2023
2024
Q1: 6.54%
Med: 29.86%
Q3: 50.98%
Watch

In 2024, the financial autonomy of ECOLE SUP LIBRE SCIENC CO... (-3.5%) 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
-89.3 years 2024
2021
2023
2024
Q1: -0.02 years
Med: 0.0 years
Q3: 1.33 years
Excellent -18 pts over 3 years

In 2024, the repayment capacity of ECOLE SUP LIBRE SCIENC CO... (-89.30) 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 206.34. 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 14.9x. Operating income very largely covers interest expenses: high safety margin.

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

206.339

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

14.868

Liquidity indicators evolution
ECOLE SUP LIBRE SCIENC COM APPLIQUEES

Sector positioning

Liquidity ratio
206.34 2024
2021
2023
2024
Q1: 110.28
Med: 212.08
Q3: 380.89
Average +8 pts over 3 years

In 2024, the liquidity ratio of ECOLE SUP LIBRE SCIENC CO... (206.34) 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
14.87x 2024
2021
2023
2024
Q1: 0.0x
Med: 0.18x
Q3: 3.72x
Excellent +58 pts over 3 years

In 2024, the interest coverage of ECOLE SUP LIBRE SCIENC CO... (14.9x) 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: 428 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 167 days. The gap of 261 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 132 days of revenue, i.e. 6.2 M€ to permanently finance. Over 2017-2024, WCR increased by +230%, requiring additional financing.

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

6 153 798 €

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

428 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

167 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

132 j

WCR and payment terms evolution
ECOLE SUP LIBRE SCIENC COM APPLIQUEES

Positioning of ECOLE SUP LIBRE SCIENC COM APPLIQUEES in its sector

Comparison with sector Enseignement supérieur

Valuation estimate

Based on 412 transactions of similar company sales (all years), the value of ECOLE SUP LIBRE SCIENC COM APPLIQUEES is estimated at 4 498 410 € (range 1 916 903€ - 10 779 828€). With an EBITDA of 1 952 775€, 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 2024
412 transactions
1916k€ 4498k€ 10779k€
4 498 410 € Range: 1 916 903€ - 10 779 828€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 952 775 € × 3.0x
Estimation 5 778 672 €
2 200 517€ - 15 764 499€
Revenue Multiple 30%
16 835 735 € × 0.29x
Estimation 4 912 264 €
2 547 177€ - 7 982 112€
Net Income Multiple 20%
176 568 € × 3.8x
Estimation 676 977 €
262 461€ - 2 514 724€

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 supérieur)

Compare ECOLE SUP LIBRE SCIENC COM APPLIQUEES with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement supérieur

Frequently asked questions about ECOLE SUP LIBRE SCIENC COM APPLIQUEES

What is the revenue of ECOLE SUP LIBRE SCIENC COM APPLIQUEES ?

The revenue of ECOLE SUP LIBRE SCIENC COM APPLIQUEES in 2024 is 16.8 M€.

Is ECOLE SUP LIBRE SCIENC COM APPLIQUEES profitable?

Yes, ECOLE SUP LIBRE SCIENC COM APPLIQUEES generated a net profit of 177 k€ in 2024.

Where is the headquarters of ECOLE SUP LIBRE SCIENC COM APPLIQUEES ?

The headquarters of ECOLE SUP LIBRE SCIENC COM APPLIQUEES is located in PARIS (75019), in the department Paris.

Where to find the tax return of ECOLE SUP LIBRE SCIENC COM APPLIQUEES ?

The tax return of ECOLE SUP LIBRE SCIENC COM APPLIQUEES 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 SUP LIBRE SCIENC COM APPLIQUEES operate?

ECOLE SUP LIBRE SCIENC COM APPLIQUEES operates in the sector Enseignement supérieur (NAF code 85.42Z). See the 'Sector positioning' section above to compare the company with its competitors.