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ECOLE SUPERIEURE COMMERCE MARSEILLE : revenue, balance sheet and financial ratios

ECOLE SUPERIEURE COMMERCE MARSEILLE is a French company founded 69 years ago, specialized in the sector Autres enseignements. Based in MARSEILLE (13006), this company of category PME shows in 2020 a net income positive of 513€. 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 SUPERIEURE COMMERCE MARSEILLE (SIREN 057815839)
Indicator 2020 2016 2015 2014 2013
Revenue N/C N/C N/C N/C N/C
Net income 513 € -1 995 € -1 490 € -1 186 € -813 €
EBITDA 599 € -1 947 € -1 250 € -1 349 € -1 346 €
Net margin N/C N/C N/C N/C N/C

Revenue and income statement

In 2020, ECOLE SUPERIEURE COMMERCE MARSEILLE generates positive net income of 513 €. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

599 €

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

599 €

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

513 €

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Chart evolution

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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 2%. 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 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability.

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

2.256%

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

36.973%

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

0.486

Solvency indicators evolution
ECOLE SUPERIEURE COMMERCE MARSEILLE

Sector positioning

Debt ratio
2.26 2020
2015
2016
2020
Q1: 0.0
Med: 2.96
Q3: 71.84
Good +19 pts over 3 years

In 2020, the debt ratio of ECOLE SUPERIEURE COMMERCE... (2.26) 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
36.97% 2020
2015
2016
2020
Q1: 0.03%
Med: 22.07%
Q3: 54.07%
Good -15 pts over 3 years

In 2020, the financial autonomy of ECOLE SUPERIEURE COMMERCE... (37.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.49 years 2020
2015
2016
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 0.62 years
Average +44 pts over 3 years

In 2020, the repayment capacity of ECOLE SUPERIEURE COMMERCE... (0.49) 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 160.71. 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 19.7x. Operating income very largely covers interest expenses: high safety margin.

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

160.705

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

19.699

Liquidity indicators evolution
ECOLE SUPERIEURE COMMERCE MARSEILLE

Sector positioning

Liquidity ratio
160.71 2020
2015
2016
2020
Q1: 110.64
Med: 206.5
Q3: 383.69
Average -37 pts over 3 years

In 2020, the liquidity ratio of ECOLE SUPERIEURE COMMERCE... (160.71) 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
19.7x 2020
2015
2016
2020
Q1: 0.0x
Med: 0.0x
Q3: 0.07x
Excellent +51 pts over 3 years

In 2020, the interest coverage of ECOLE SUPERIEURE COMMERCE... (19.7x) 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.

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

0 €

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

0 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

-9289 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 and payment terms evolution
ECOLE SUPERIEURE COMMERCE MARSEILLE

Positioning of ECOLE SUPERIEURE COMMERCE MARSEILLE in its sector

Comparison with sector Autres enseignements

Valuation estimate

Based on 134 transactions of similar company sales (all years), the value of ECOLE SUPERIEURE COMMERCE MARSEILLE is estimated at 1 358 € (range 496€ - 4 740€). With an EBITDA of 599€, the sector multiple of 2.2x is applied. 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
134 transactions
0k€ 1k€ 4k€
1 358 € Range: 496€ - 4 740€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
599 € × 2.2x
Estimation 1 299 €
471€ - 3 378€
Net Income Multiple 20%
513 € × 2.9x
Estimation 1 507 €
562€ - 8 148€
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 (Autres enseignements)

Compare ECOLE SUPERIEURE COMMERCE MARSEILLE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres enseignements

Frequently asked questions about ECOLE SUPERIEURE COMMERCE MARSEILLE

What is the revenue of ECOLE SUPERIEURE COMMERCE MARSEILLE ?

The revenue of ECOLE SUPERIEURE COMMERCE MARSEILLE is not publicly disclosed (confidential accounts filed with INPI).

Is ECOLE SUPERIEURE COMMERCE MARSEILLE profitable?

Yes, ECOLE SUPERIEURE COMMERCE MARSEILLE generated a net profit of 513€ in 2020.

Where is the headquarters of ECOLE SUPERIEURE COMMERCE MARSEILLE ?

The headquarters of ECOLE SUPERIEURE COMMERCE MARSEILLE is located in MARSEILLE (13006), in the department Bouches-du-Rhone.

Where to find the tax return of ECOLE SUPERIEURE COMMERCE MARSEILLE ?

The tax return of ECOLE SUPERIEURE COMMERCE MARSEILLE 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 SUPERIEURE COMMERCE MARSEILLE operate?

ECOLE SUPERIEURE COMMERCE MARSEILLE operates in the sector Autres enseignements (NAF code 85.59B). See the 'Sector positioning' section above to compare the company with its competitors.