ESIMA LYON - PERFORMANCES CONCEPT : revenue, balance sheet and financial ratios

ESIMA LYON - PERFORMANCES CONCEPT is a French company founded 21 years ago, specialized in the sector Formation continue d'adultes. Based in LYON (69007), this company of category PME shows in 2024 a revenue of 976 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 - ESIMA LYON - PERFORMANCES CONCEPT (SIREN 477908172)
Indicator 2024 2023 2022 2020 2019 2018 2017 2016
Revenue 975 537 € 791 728 € 695 105 € 625 661 € 757 210 € 827 333 € 609 986 € N/C
Net income 100 390 € 56 322 € 20 249 € 66 106 € 167 207 € 122 192 € 47 492 € 114 046 €
EBITDA 189 575 € 83 803 € 48 099 € 113 896 € 229 127 € 202 353 € 81 480 € N/C
Net margin 10.3% 7.1% 2.9% 10.6% 22.1% 14.8% 7.8% N/C

Revenue and income statement

In 2024, ESIMA LYON - PERFORMANCES CONCEPT achieves revenue of 976 k€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.9%. Vs 2023, growth of +23% (792 k€ -> 976 k€). After deducting consumption (0 €), gross margin stands at 976 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 190 k€, representing 19.4% of revenue. Positive scissor effect: EBITDA margin improves by +8.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 100 k€, i.e. 10.3% 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

975 537 €

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

975 537 €

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

189 575 €

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

123 388 €

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

100 390 €

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

19.4%

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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 35%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 60%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 16.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

35.288%

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

59.509%

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

16.903%

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

0.77

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

10.6%

Solvency indicators evolution
ESIMA LYON - PERFORMANCES CONCEPT

Sector positioning

Debt ratio
35.29 2024
2022
2023
2024
Q1: 0.0
Med: 3.22
Q3: 34.93
Average +50 pts over 3 years

In 2024, the debt ratio of ESIMA LYON - PERFORMANCES... (35.29) 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
59.51% 2024
2022
2023
2024
Q1: 1.03%
Med: 30.48%
Q3: 60.98%
Good

In 2024, the financial autonomy of ESIMA LYON - PERFORMANCES... (59.5%) 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
0.77 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.51 years
Average +24 pts over 3 years

In 2024, the repayment capacity of ESIMA LYON - PERFORMANCES... (0.77) 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 506.52. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

506.522

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

0.0

Liquidity indicators evolution
ESIMA LYON - PERFORMANCES CONCEPT

Sector positioning

Liquidity ratio
506.52 2024
2022
2023
2024
Q1: 126.79
Med: 230.24
Q3: 439.51
Excellent +7 pts over 3 years

In 2024, the liquidity ratio of ESIMA LYON - PERFORMANCES... (506.52) 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.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.65x
Average

In 2024, the interest coverage of ESIMA LYON - PERFORMANCES... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 91 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. The gap of 50 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 74 days of revenue, i.e. 200 k€ 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

200 483 €

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

91 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

41 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

74 j

WCR and payment terms evolution
ESIMA LYON - PERFORMANCES CONCEPT

Positioning of ESIMA LYON - PERFORMANCES CONCEPT 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 ESIMA LYON - PERFORMANCES CONCEPT is estimated at 369 091 € (range 131 373€ - 1 057 946€). With an EBITDA of 189 575€, 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
131k€ 369k€ 1057k€
369 091 € Range: 131 373€ - 1 057 946€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
189 575 € × 2.2x
Estimation 411 030 €
148 944€ - 1 069 032€
Revenue Multiple 30%
975 537 € × 0.36x
Estimation 348 695 €
116 338€ - 681 764€
Net Income Multiple 20%
100 390 € × 2.9x
Estimation 294 841 €
109 999€ - 1 594 504€

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 ESIMA LYON - PERFORMANCES CONCEPT with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about ESIMA LYON - PERFORMANCES CONCEPT

What is the revenue of ESIMA LYON - PERFORMANCES CONCEPT ?

The revenue of ESIMA LYON - PERFORMANCES CONCEPT in 2024 is 976 k€.

Is ESIMA LYON - PERFORMANCES CONCEPT profitable?

Yes, ESIMA LYON - PERFORMANCES CONCEPT generated a net profit of 100 k€ in 2024.

Where is the headquarters of ESIMA LYON - PERFORMANCES CONCEPT ?

The headquarters of ESIMA LYON - PERFORMANCES CONCEPT is located in LYON (69007), in the department Rhone.

Where to find the tax return of ESIMA LYON - PERFORMANCES CONCEPT ?

The tax return of ESIMA LYON - PERFORMANCES CONCEPT 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 ESIMA LYON - PERFORMANCES CONCEPT operate?

ESIMA LYON - PERFORMANCES CONCEPT 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.