HUMAN ACADEMY EUROPE SAS : revenue, balance sheet and financial ratios
HUMAN ACADEMY EUROPE SAS is a French company
founded 11 years ago,
specialized in the sector Enseignement supérieur.
Based in ANGOULEME (16000),
this company of category PME
shows in 2024 a revenue of 1.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - HUMAN ACADEMY EUROPE SAS (SIREN 808274393)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
1 014 792 €
1 182 678 €
1 390 007 €
1 575 130 €
1 665 509 €
1 502 905 €
1 109 926 €
699 477 €
338 503 €
Net income
-102 098 €
-29 365 €
50 081 €
96 993 €
295 546 €
115 916 €
44 760 €
18 852 €
-109 106 €
EBITDA
-71 714 €
-2 982 €
110 595 €
208 966 €
409 306 €
179 177 €
66 699 €
30 322 €
-108 579 €
Net margin
-10.1%
-2.5%
3.6%
6.2%
17.7%
7.7%
4.0%
2.7%
-32.2%
Revenue and income statement
In 2024, HUMAN ACADEMY EUROPE SAS achieves revenue of 1.0 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +14.7%. Significant drop of -14% vs 2023. After deducting consumption (5 k€), gross margin stands at 1.0 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 -72 k€, representing -7.1% of revenue. Warning negative scissor effect: despite revenue change (-14%), EBITDA varies by -2305%, reducing margin by 6.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -102 k€ (-10.1% of revenue), which will impact equity.
Revenue (2024)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
1 014 792 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
1 009 966 €
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
-71 714 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-113 303 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-102 098 €
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
-7.1%
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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 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 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
0.0%
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
42.632%
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
-7.026%
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
0.0
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution HUMAN ACADEMY EUROPE SAS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Financial autonomy
-11.326
-3.208
2.638
12.001
31.324
35.805
41.539
43.476
42.632
Repayment capacity
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Cash flow / Revenue
-32.184%
3.565%
6.003%
11.714%
22.39%
10.195%
6.818%
0.32%
-7.026%
Sector positioning
Debt ratio
0.02024
2022
2023
2024
Q1: 0.0
Med: 8.78
Q3: 61.21
Excellent
In 2024, the debt ratio of HUMAN ACADEMY EUROPE SAS (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
42.63%2024
2022
2023
2024
Q1: 6.54%
Med: 29.86%
Q3: 50.98%
Good+5 pts over 3 years
In 2024, the financial autonomy of HUMAN ACADEMY EUROPE SAS (42.6%) 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 years2024
2022
2023
2024
Q1: -0.02 years
Med: 0.0 years
Q3: 1.33 years
Good+23 pts over 3 years
In 2024, the repayment capacity of HUMAN ACADEMY EUROPE SAS (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 475.31. 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
475.312
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 HUMAN ACADEMY EUROPE SAS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
292.631
357.12
670.127
445.069
690.832
578.799
565.585
537.286
475.312
Interest coverage
-0.473
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Sector positioning
Liquidity ratio
475.312024
2022
2023
2024
Q1: 110.28
Med: 212.08
Q3: 380.89
Excellent
In 2024, the liquidity ratio of HUMAN ACADEMY EUROPE SAS (475.31) 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
0.0x2024
2022
2023
2024
Q1: 0.0x
Med: 0.18x
Q3: 3.72x
Average
In 2024, the interest coverage of HUMAN ACADEMY EUROPE SAS (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: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-129 days): operations structurally generate cash. Notable WCR improvement over the period (-35%), freeing up cash.
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
-362 250 €
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
23 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
42 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
4 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
-129 j
WCR and payment terms evolution HUMAN ACADEMY EUROPE SAS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
-268 592 €
-412 789 €
-483 228 €
-526 513 €
-550 118 €
-646 670 €
-549 553 €
-448 803 €
-362 250 €
Inventory turnover (days)
4
2
1
1
3
3
4
3
4
Customer payment term (days)
62
63
61
64
61
35
23
23
23
Supplier payment term (days)
50
80
29
64
31
54
51
58
42
Positioning of HUMAN ACADEMY EUROPE SAS in its sector
Comparison with sector Enseignement supérieur
Valuation estimate
Based on 412 transactions of similar company sales
(all years),
the value of HUMAN ACADEMY EUROPE SAS is estimated at
296 091 €
(range 153 533€ - 481 130€).
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 value2024
412 transactions
153k€296k€481k€
296 091 €Range: 153 533€ - 481 130€
Section all-time
Aggregated at NAF section level
Valuation method used
Revenue Multiple
1 014 792 €
×
0.29x
=296 092 €
Range: 153 534€ - 481 130€
Only this financial indicator is available for this company.
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 HUMAN ACADEMY EUROPE SAS with other companies in the same sector:
Frequently asked questions about HUMAN ACADEMY EUROPE SAS
What is the revenue of HUMAN ACADEMY EUROPE SAS ?
The revenue of HUMAN ACADEMY EUROPE SAS in 2024 is 1.0 M€.
Is HUMAN ACADEMY EUROPE SAS profitable?
HUMAN ACADEMY EUROPE SAS recorded a net loss in 2024.
Where is the headquarters of HUMAN ACADEMY EUROPE SAS ?
The headquarters of HUMAN ACADEMY EUROPE SAS is located in ANGOULEME (16000), in the department Charente.
Where to find the tax return of HUMAN ACADEMY EUROPE SAS ?
The tax return of HUMAN ACADEMY EUROPE SAS 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 HUMAN ACADEMY EUROPE SAS operate?
HUMAN ACADEMY EUROPE SAS 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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