SIREN : 794890665
ESMA is a French company founded 12 years ago, specialized in the sector Enseignement secondaire technique ou professionnel. Based in MAUGUIO (34130), this company of category PME shows in 2017 a revenue of 6.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2017 | 2016 |
|---|---|---|
| Revenue | 6 013 754 € | 5 343 033 € |
| Net income | -3 324 011 € | -2 256 513 € |
| EBITDA | -1 479 687 € | -2 124 329 € |
| Net margin | -55.3% | -42.2% |
In 2017, ESMA achieves revenue of 6.0 M€. Vs 2016, growth of +13% (5.3 M€ -> 6.0 M€). After deducting consumption (308 k€), gross margin stands at 5.7 M€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1.5 M€, representing -24.6% of revenue. Positive scissor effect: EBITDA margin improves by +15.2 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -3.3 M€ (-55.3% of revenue), which will impact equity.
6 013 754 €
5 706 062 €
-1 479 687 €
-3 192 382 €
-3 324 011 €
-23.8%
The debt ratio (= Financial debt / Equity x 100) stands at -3%. 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 -36%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
-2.888%
-35.536%
-24.281%
-0.049
24.6%
In 2017, the debt ratio of ESMA (-2.89) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2017, the financial autonomy of ESMA (-35.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2017, the repayment capacity of ESMA (-0.05) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 223.18. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
223.178
-1.613
In 2017, the liquidity ratio of ESMA (223.18) 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.
In 2017, the interest coverage of ESMA (-1.6x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 195 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 78 days. The gap of 117 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-148 days): operations structurally generate cash.
-2 477 005 €
195 j
78 j
19 j
-148 j
Based on 56 transactions of similar company sales
in 2017,
the value of ESMA is estimated at
1 538 027 €
(range 940 332€ - 2 424 242€).
The price/revenue ratio is 0.26x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 56 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare ESMA with other companies in the same sector:
Voir toutes les statistiques du secteur Enseignement secondaire technique ou professionnel
The revenue of ESMA in 2017 is 6.0 M€.
ESMA recorded a net loss in 2017.
The headquarters of ESMA is located in MAUGUIO (34130), in the department Herault.
The tax return of ESMA 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).
ESMA operates in the sector Enseignement secondaire technique ou professionnel (NAF code 85.32Z). See the 'Sector positioning' section above to compare the company with its competitors.