ECORIS : revenue, balance sheet and financial ratios
ECORIS is a French company
founded 33 years ago,
specialized in the sector Enseignement supérieur.
Based in CHAMBERY (73000),
this company of category PME
shows in 2025 a revenue of 7.2 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, ECORIS achieves revenue of 7.2 M€. Revenue is growing positively over 9 years (CAGR: +4.6%). Slight decline of -6% vs 2024. After deducting consumption (0 €), gross margin stands at 7.2 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 -1.1 M€, representing -15.9% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -60%, reducing margin by 6.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 448 k€, i.e. 6.3% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2025)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
7 161 415 €
Gross margin (2025)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
7 161 415 €
EBITDA (2025)
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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
-1 137 671 €
EBIT (2025)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
797 676 €
Net income (2025)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
448 218 €
EBITDA margin (2025)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
-15.9%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
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 77%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
6.234%
Financial autonomy (2025)
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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
76.517%
Cash flow / Revenue (2025)
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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
-0.154%
Repayment capacity (2025)
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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
-35.433
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2021
2022
2023
2024
2025
Debt ratio
12.561
11.64
18.05
7.382
41.809
12.355
7.548
6.2
6.234
Financial autonomy
44.755
45.635
46.023
37.696
49.7
65.145
70.237
78.389
76.517
Repayment capacity
1.64
0.637
None
None
1.834
0.45
0.411
1.381
-35.433
Cash flow / Revenue
2.135%
5.583%
None%
None%
12.268%
17.464%
12.374%
3.661%
-0.154%
Sector positioning
Debt ratio
6.232025
2023
2024
2025
Q1: 0.01
Med: 16.33
Q3: 62.74
Good-11 pts over 3 years
In 2025, the debt ratio of ECORIS (6.23) 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
76.52%2025
2023
2024
2025
Q1: 12.12%
Med: 37.64%
Q3: 50.22%
Excellent+5 pts over 3 years
In 2025, the financial autonomy of ECORIS (76.5%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
Repayment capacity
-35.43 years2025
2023
2024
2025
Q1: 0.0 years
Med: 0.3 years
Q3: 2.06 years
Excellent-63 pts over 3 years
In 2025, the repayment capacity of ECORIS (-35.43) 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 457.61. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
457.612
Interest coverage (2025)
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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
-13.656
Liquidity indicators evolution ECORIS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2021
2022
2023
2024
2025
Liquidity ratio
226.103
207.795
224.282
115.733
267.631
283.343
308.469
491.546
457.612
Interest coverage
8.294
1.635
None
None
1.656
0.627
0.835
-14.413
-13.656
Sector positioning
Liquidity ratio
457.612025
2023
2024
2025
Q1: 136.39
Med: 253.74
Q3: 487.88
Good
In 2025, the liquidity ratio of ECORIS (457.61) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
Interest coverage
-13.66x2025
2023
2024
2025
Q1: 0.0x
Med: 1.18x
Q3: 5.3x
Watch-37 pts over 3 years
In 2025, the interest coverage of ECORIS (-13.7x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
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: 103 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. The gap of 66 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 103 days of revenue, i.e. 2.1 M€ to permanently finance. Over 2016-2025, WCR increased by +408%, requiring additional financing.
Operating WCR (2025)
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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
2 054 896 €
Customer credit (2025)
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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
103 j
Supplier credit (2025)
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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
37 j
Inventory turnover (2025)
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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 (2025)
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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
103 j
WCR and payment terms evolution ECORIS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2021
2022
2023
2024
2025
Operating WCR
404 620 €
480 207 €
0 €
0 €
1 467 552 €
1 969 218 €
2 153 331 €
2 368 494 €
2 054 896 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
Customer payment term (days)
71
73
0
0
104
93
91
97
103
Supplier payment term (days)
41
38
0
0
33
44
29
28
37
Positioning of ECORIS in its sector
Comparison with sector Enseignement supérieur
Valuation estimate
Based on 412 transactions of similar company sales
(all years),
the value of ECORIS is estimated at
1 941 119 €
(range 916 598€ - 4 590 661€).
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 value2025
412 transactions
916k€1941k€4590k€
1 941 119 €Range: 916 598€ - 4 590 661€
Section all-time
Aggregated at NAF section level
Valuation detail by method
Ajustez les pondérations selon votre analyse
Revenue Multiple30%
7 161 415 €×0.29x
Estimation2 089 529 €
1 083 493€ - 3 395 350€
Net Income Multiple20%
448 218 €×3.8x
Estimation1 718 506 €
666 258€ - 6 383 629€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 ECORIS with other companies in the same sector:
Yes, ECORIS generated a net profit of 448 k€ in 2025.
Where is the headquarters of ECORIS ?
The headquarters of ECORIS is located in CHAMBERY (73000), in the department Savoie.
Where to find the tax return of ECORIS ?
The tax return of ECORIS 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 ECORIS operate?
ECORIS operates in the sector Enseignement supérieur (NAF code 85.42Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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