ESPL-ECOLE SUPERIEURE DES PAYS DE LOIRE : revenue, balance sheet and financial ratios

ESPL-ECOLE SUPERIEURE DES PAYS DE LOIRE is a French company founded 23 years ago, specialized in the sector Enseignement supérieur. Based in ANGERS (49000), this company of category ETI shows in 2025 a revenue of 26.4 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 - ESPL-ECOLE SUPERIEURE DES PAYS DE LOIRE (SIREN 443444724)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 26 447 402 € 26 187 281 € 23 317 746 € 18 075 587 € 12 777 767 € 9 170 035 € 6 951 104 € 5 606 173 € 4 745 130 € 4 245 695 €
Net income 3 168 898 € 3 171 635 € 2 976 865 € 2 787 247 € 1 951 597 € 883 346 € 349 064 € 364 116 € 271 567 € 432 601 €
EBITDA 6 448 678 € 6 484 670 € 6 417 161 € 5 443 080 € 3 751 531 € 2 022 287 € 948 174 € 770 253 € 616 336 € 583 353 €
Net margin 12.0% 12.1% 12.8% 15.4% 15.3% 9.6% 5.0% 6.5% 5.7% 10.2%

Revenue and income statement

In 2025, ESPL-ECOLE SUPERIEURE DES PAYS DE LOIRE achieves revenue of 26.4 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +22.5%. Vs 2024: +1%. After deducting consumption (0 €), gross margin stands at 26.4 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 6.4 M€, representing 24.4% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3.2 M€, i.e. 12.0% 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

26 447 402 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

26 447 402 €

EBITDA (2025) ?
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

6 448 678 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

4 185 030 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 168 898 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

24.4%

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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 0%. 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 38%. The balance between equity and debt is satisfactory. Cash flow represents 14.5% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2025) ?
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

38.416%

Cash flow / Revenue (2025) ?
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

14.539%

Repayment capacity (2025) ?
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

0.0

Asset age ratio (2025) ?
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

55.9%

Solvency indicators evolution
ESPL-ECOLE SUPERIEURE DES PAYS DE LOIRE

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 0.01
Med: 16.33
Q3: 62.74
Excellent

In 2025, the debt ratio of ESPL-ECOLE SUPERIEURE DES... (0.00) 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.

Financial autonomy
38.42% 2025
2023
2024
2025
Q1: 12.12%
Med: 37.64%
Q3: 50.22%
Good

In 2025, the financial autonomy of ESPL-ECOLE SUPERIEURE DES... (38.4%) 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
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.3 years
Q3: 2.06 years
Excellent

In 2025, the repayment capacity of ESPL-ECOLE SUPERIEURE DES... (0.00) 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 187.08. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2025) ?
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

187.082

Interest coverage (2025) ?
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

1.107

Liquidity indicators evolution
ESPL-ECOLE SUPERIEURE DES PAYS DE LOIRE

Sector positioning

Liquidity ratio
187.08 2025
2023
2024
2025
Q1: 136.39
Med: 253.74
Q3: 487.88
Average -9 pts over 3 years

In 2025, the liquidity ratio of ESPL-ECOLE SUPERIEURE DES... (187.08) 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
1.11x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.18x
Q3: 5.3x
Average -13 pts over 3 years

In 2025, the interest coverage of ESPL-ECOLE SUPERIEURE DES... (1.1x) 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: 113 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. The gap of 61 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 67 days of revenue, i.e. 4.9 M€ to permanently finance. Over 2016-2025, WCR increased by +1584%, requiring additional financing.

Operating WCR (2025) ?
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

4 894 092 €

Customer credit (2025) ?
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

113 j

Supplier credit (2025) ?
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

52 j

Inventory turnover (2025) ?
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) ?
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

67 j

WCR and payment terms evolution
ESPL-ECOLE SUPERIEURE DES PAYS DE LOIRE

Positioning of ESPL-ECOLE SUPERIEURE DES PAYS DE LOIRE in its sector

Comparison with sector Enseignement supérieur

Valuation estimate

Based on 412 transactions of similar company sales (all years), the value of ESPL-ECOLE SUPERIEURE DES PAYS DE LOIRE is estimated at 14 286 476 € (range 5 775 902€ - 38 817 863€). With an EBITDA of 6 448 678€, 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.

Estimated enterprise value 2025
412 transactions
5775k€ 14286k€ 38817k€
14 286 476 € Range: 5 775 902€ - 38 817 863€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
6 448 678 € × 3.0x
Estimation 19 082 993 €
7 266 799€ - 52 059 341€
Revenue Multiple 30%
26 447 402 € × 0.29x
Estimation 7 716 718 €
4 001 383€ - 12 539 169€
Net Income Multiple 20%
3 168 898 € × 3.8x
Estimation 12 149 822 €
4 710 443€ - 45 132 211€

Valuation evolution

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 ESPL-ECOLE SUPERIEURE DES PAYS DE LOIRE with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement supérieur

Frequently asked questions about ESPL-ECOLE SUPERIEURE DES PAYS DE LOIRE

What is the revenue of ESPL-ECOLE SUPERIEURE DES PAYS DE LOIRE ?

The revenue of ESPL-ECOLE SUPERIEURE DES PAYS DE LOIRE in 2025 is 26.4 M€.

Is ESPL-ECOLE SUPERIEURE DES PAYS DE LOIRE profitable?

Yes, ESPL-ECOLE SUPERIEURE DES PAYS DE LOIRE generated a net profit of 3.2 M€ in 2025.

Where is the headquarters of ESPL-ECOLE SUPERIEURE DES PAYS DE LOIRE ?

The headquarters of ESPL-ECOLE SUPERIEURE DES PAYS DE LOIRE is located in ANGERS (49000), in the department Maine-et-Loire.

Where to find the tax return of ESPL-ECOLE SUPERIEURE DES PAYS DE LOIRE ?

The tax return of ESPL-ECOLE SUPERIEURE DES PAYS DE LOIRE 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 ESPL-ECOLE SUPERIEURE DES PAYS DE LOIRE operate?

ESPL-ECOLE SUPERIEURE DES PAYS DE LOIRE operates in the sector Enseignement supérieur (NAF code 85.42Z). See the 'Sector positioning' section above to compare the company with its competitors.