ECOLE SUPERIEURE DE MANAGEMENT DES LANDES : revenue, balance sheet and financial ratios

ECOLE SUPERIEURE DE MANAGEMENT DES LANDES is a French company founded 14 years ago, specialized in the sector Formation continue d'adultes. Based in MONT-DE-MARSAN (40000), this company of category PME shows in 2024 a revenue of 1.5 M€. 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 MANAGEMENT DES LANDES (SIREN 533799250)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 1 522 475 € 1 371 886 € 1 134 085 € 1 117 238 € 783 132 € 903 832 € N/C
Net income 132 285 € 33 675 € 43 230 € 53 517 € 39 297 € 10 690 € 47 290 €
EBITDA 160 438 € 50 460 € 37 347 € 126 828 € 66 414 € 116 317 € N/C
Net margin 8.7% 2.5% 3.8% 4.8% 5.0% 1.2% N/C

Revenue and income statement

In 2024, ECOLE SUPERIEURE DE MANAGEMENT DES LANDES achieves revenue of 1.5 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.0%. Vs 2023, growth of +11% (1.4 M€ -> 1.5 M€). After deducting consumption (0 €), gross margin stands at 1.5 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 160 k€, representing 10.5% of revenue. Positive scissor effect: EBITDA margin improves by +6.9 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 132 k€, i.e. 8.7% 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

1 522 475 €

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

1 522 475 €

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

160 438 €

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

156 138 €

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

132 285 €

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

10.5%

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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 6%. 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 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

6.318%

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

35.1%

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

8.936%

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

0.236

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

0.5%

Solvency indicators evolution
ECOLE SUPERIEURE DE MANAGEMENT DES LANDES

Sector positioning

Debt ratio
6.32 2024
2022
2023
2024
Q1: 0.0
Med: 3.22
Q3: 34.93
Average -8 pts over 3 years

In 2024, the debt ratio of ECOLE SUPERIEURE DE MANAG... (6.32) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
35.1% 2024
2022
2023
2024
Q1: 1.03%
Med: 30.48%
Q3: 60.98%
Good -12 pts over 3 years

In 2024, the financial autonomy of ECOLE SUPERIEURE DE MANAG... (35.1%) 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
0.24 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.51 years
Average -13 pts over 3 years

In 2024, the repayment capacity of ECOLE SUPERIEURE DE MANAG... (0.24) 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 157.55. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

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

157.552

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

0.239

Liquidity indicators evolution
ECOLE SUPERIEURE DE MANAGEMENT DES LANDES

Sector positioning

Liquidity ratio
157.55 2024
2022
2023
2024
Q1: 126.79
Med: 230.24
Q3: 439.51
Average -22 pts over 3 years

In 2024, the liquidity ratio of ECOLE SUPERIEURE DE MANAG... (157.55) 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
0.24x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.65x
Good -16 pts over 3 years

In 2024, the interest coverage of ECOLE SUPERIEURE DE MANAG... (0.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 144 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 197 days. Excellent situation: suppliers finance 53 days of the operating cycle (retail model). Overall, WCR represents 286 days of revenue, i.e. 1.2 M€ to permanently finance.

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

1 208 419 €

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

144 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

197 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

286 j

WCR and payment terms evolution
ECOLE SUPERIEURE DE MANAGEMENT DES LANDES

Positioning of ECOLE SUPERIEURE DE MANAGEMENT DES LANDES 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 SUPERIEURE DE MANAGEMENT DES LANDES is estimated at 414 888 € (range 146 484€ - 1 191 781€). With an EBITDA of 160 438€, 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
146k€ 414k€ 1191k€
414 888 € Range: 146 484€ - 1 191 781€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
160 438 € × 2.2x
Estimation 347 857 €
126 052€ - 904 726€
Revenue Multiple 30%
1 522 475 € × 0.36x
Estimation 544 192 €
181 563€ - 1 063 997€
Net Income Multiple 20%
132 285 € × 2.9x
Estimation 388 515 €
144 947€ - 2 101 096€

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 SUPERIEURE DE MANAGEMENT DES LANDES with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about ECOLE SUPERIEURE DE MANAGEMENT DES LANDES

What is the revenue of ECOLE SUPERIEURE DE MANAGEMENT DES LANDES ?

The revenue of ECOLE SUPERIEURE DE MANAGEMENT DES LANDES in 2024 is 1.5 M€.

Is ECOLE SUPERIEURE DE MANAGEMENT DES LANDES profitable?

Yes, ECOLE SUPERIEURE DE MANAGEMENT DES LANDES generated a net profit of 132 k€ in 2024.

Where is the headquarters of ECOLE SUPERIEURE DE MANAGEMENT DES LANDES ?

The headquarters of ECOLE SUPERIEURE DE MANAGEMENT DES LANDES is located in MONT-DE-MARSAN (40000), in the department Landes.

Where to find the tax return of ECOLE SUPERIEURE DE MANAGEMENT DES LANDES ?

The tax return of ECOLE SUPERIEURE DE MANAGEMENT DES LANDES 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 MANAGEMENT DES LANDES operate?

ECOLE SUPERIEURE DE MANAGEMENT DES LANDES 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.