ENSEMBLE SCOLAIRE STE MARIE GRAND LEBRUN : revenue, balance sheet and financial ratios

In 2025, ENSEMBLE SCOLAIRE STE MARIE GRAND LEBRUN achieves revenue of 5.4 M€. Revenue is growing positively over 10 years (CAGR: +3.4%). Vs 2024: +3%. After deducting consumption (75 k€), gross margin stands at 5.3 M€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 384 k€, representing 7.2% of revenue. Positive scissor effect: EBITDA margin improves by +8.3 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 163 k€, i.e. 3.1% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 78%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 42%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 222.22. 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 13.0x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 66 days. Excellent situation: suppliers finance 61 days of the operating cycle (retail model). WCR is negative (-19 days): operations structurally generate cash. Notable WCR improvement over the period (-808%), freeing up cash.

Based on 412 transactions of similar company sales (all years), the value of ENSEMBLE SCOLAIRE STE MARIE GRAND LEBRUN is estimated at 1 162 258 € (range 507 993€ - 2 777 342€). With an EBITDA of 384 171€, 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.