Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

ECOLE SUPERIEURE DE COMMERCE DES TROIS FRONTIERES : revenue, balance sheet and financial ratios

ECOLE SUPERIEURE DE COMMERCE DES TROIS FRONTIERES is a French company founded 7 years ago, specialized in the sector Enseignement supérieur. Based in SAINT-LOUIS (68300), this company of category PME shows in 2023 a net income positive of 235 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 SUPERIEURE DE COMMERCE DES TROIS FRONTIERES (SIREN 843627753)
Indicator 2023 2022
Revenue N/C N/C
Net income 235 414 € 84 940 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2023, ECOLE SUPERIEURE DE COMMERCE DES TROIS FRONTIERES generates positive net income of 235 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2022-2023: 85 k€ -> 235 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

235 414 €

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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 167%. 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 27%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

166.634%

Financial autonomy (2023) ?
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

26.996%

Asset age ratio (2023) ?
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

65.5%

Solvency indicators evolution
ECOLE SUPERIEURE DE COMMERCE DES TROIS FRONTIERES

Sector positioning

Debt ratio
166.63 2023
2022
2023
Q1: 0.0
Med: 9.12
Q3: 45.37
Watch

In 2023, the debt ratio of ECOLE SUPERIEURE DE COMME... (166.63) 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
27.0% 2023
2022
2023
Q1: 6.96%
Med: 31.41%
Q3: 53.29%
Average +13 pts over 2 years

In 2023, the financial autonomy of ECOLE SUPERIEURE DE COMME... (27.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 353.15. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

353.146

Liquidity indicators evolution
ECOLE SUPERIEURE DE COMMERCE DES TROIS FRONTIERES

Sector positioning

Liquidity ratio
353.15 2023
2022
2023
Q1: 122.92
Med: 223.23
Q3: 348.95
Excellent

In 2023, the liquidity ratio of ECOLE SUPERIEURE DE COMME... (353.15) 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.

Positioning of ECOLE SUPERIEURE DE COMMERCE DES TROIS FRONTIERES in its sector

Comparison with sector Enseignement supérieur

Valuation estimate

Based on 412 transactions of similar company sales (all years), the value of ECOLE SUPERIEURE DE COMMERCE DES TROIS FRONTIERES is estimated at 902 597 € (range 349 933€ - 3 352 823€). 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 2023
412 transactions
349k€ 902k€ 3352k€
902 597 € Range: 349 933€ - 3 352 823€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
235 414 € × 3.8x = 902 597 €
Range: 349 934€ - 3 352 823€

Only this financial indicator is available for this company.

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 SUPERIEURE DE COMMERCE DES TROIS FRONTIERES with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement supérieur

Frequently asked questions about ECOLE SUPERIEURE DE COMMERCE DES TROIS FRONTIERES

What is the revenue of ECOLE SUPERIEURE DE COMMERCE DES TROIS FRONTIERES ?

The revenue of ECOLE SUPERIEURE DE COMMERCE DES TROIS FRONTIERES is not publicly disclosed (confidential accounts filed with INPI).

Is ECOLE SUPERIEURE DE COMMERCE DES TROIS FRONTIERES profitable?

Yes, ECOLE SUPERIEURE DE COMMERCE DES TROIS FRONTIERES generated a net profit of 235 k€ in 2023.

Where is the headquarters of ECOLE SUPERIEURE DE COMMERCE DES TROIS FRONTIERES ?

The headquarters of ECOLE SUPERIEURE DE COMMERCE DES TROIS FRONTIERES is located in SAINT-LOUIS (68300), in the department Haut-Rhin.

Where to find the tax return of ECOLE SUPERIEURE DE COMMERCE DES TROIS FRONTIERES ?

The tax return of ECOLE SUPERIEURE DE COMMERCE DES TROIS FRONTIERES 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 DE COMMERCE DES TROIS FRONTIERES operate?

ECOLE SUPERIEURE DE COMMERCE DES TROIS FRONTIERES operates in the sector Enseignement supérieur (NAF code 85.42Z). See the 'Sector positioning' section above to compare the company with its competitors.