INSTITUT FRANCAIS DE GESTION : revenue, balance sheet and financial ratios

INSTITUT FRANCAIS DE GESTION is a French company founded 25 years ago, specialized in the sector Enseignement secondaire technique ou professionnel. Based in PARIS (75015), this company of category ETI shows in 2024 a revenue of 7.0 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 - INSTITUT FRANCAIS DE GESTION (SIREN 432197762)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 6 984 016 € 6 987 772 € 9 335 851 € 9 571 242 € 7 755 129 € 7 829 783 € 7 726 931 € 3 982 615 € 9 632 270 €
Net income -3 227 792 € -4 131 457 € -2 769 539 € -8 515 822 € -5 249 273 € -7 470 288 € -4 056 448 € -3 198 701 € -8 940 402 €
EBITDA -3 365 204 € -4 095 731 € -3 557 355 € -2 634 839 € -2 272 696 € -3 729 895 € -2 501 524 € -2 060 560 € -6 384 440 €
Net margin -46.2% -59.1% -29.7% -89.0% -67.7% -95.4% -52.5% -80.3% -92.8%

Revenue and income statement

In 2024, INSTITUT FRANCAIS DE GESTION achieves revenue of 7.0 M€. Activity remains stable over the period (CAGR: -3.9%). Slight decline of -0% vs 2023. After deducting consumption (0 €), gross margin stands at 7.0 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 -3.4 M€, representing -48.2% of revenue. Positive scissor effect: EBITDA margin improves by +10.4 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -3.2 M€ (-46.2% 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

6 984 016 €

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

6 984 016 €

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

-3 365 204 €

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

-2 864 964 €

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

-3 227 792 €

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

-48.0%

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Chart evolution

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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 -110%. 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 -77%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-110.067%

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

-77.295%

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

-44.3%

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

-2.349

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

40.2%

Solvency indicators evolution
INSTITUT FRANCAIS DE GESTION

Sector positioning

Debt ratio
-110.07 2024
2022
2023
2024
Q1: 0.0
Med: 6.98
Q3: 39.51
Excellent -57 pts over 3 years

In 2024, the debt ratio of INSTITUT FRANCAIS DE GESTION (-110.07) 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
-77.3% 2024
2022
2023
2024
Q1: 1.79%
Med: 27.85%
Q3: 59.43%
Watch -6 pts over 3 years

In 2024, the financial autonomy of INSTITUT FRANCAIS DE GESTION (-77.3%) 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.

Repayment capacity
-2.35 years 2024
2022
2023
2024
Q1: -0.03 years
Med: 0.0 years
Q3: 0.7 years
Excellent

In 2024, the repayment capacity of INSTITUT FRANCAIS DE GESTION (-2.35) 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 53.16. 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

53.156

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

-10.647

Liquidity indicators evolution
INSTITUT FRANCAIS DE GESTION

Sector positioning

Liquidity ratio
53.16 2024
2022
2023
2024
Q1: 107.14
Med: 215.06
Q3: 399.56
Watch -14 pts over 3 years

In 2024, the liquidity ratio of INSTITUT FRANCAIS DE GESTION (53.16) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-10.65x 2024
2022
2023
2024
Q1: -0.18x
Med: 0.0x
Q3: 1.4x
Watch

In 2024, the interest coverage of INSTITUT FRANCAIS DE GESTION (-10.7x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 207 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 184 days. The company must finance 23 days of gap between collections and payments. Overall, WCR represents 9 days of revenue, i.e. 167 k€ to permanently finance. Over 2016-2024, WCR increased by +102%, requiring additional financing.

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

167 477 €

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

207 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

184 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

9 j

WCR and payment terms evolution
INSTITUT FRANCAIS DE GESTION

Positioning of INSTITUT FRANCAIS DE GESTION in its sector

Comparison with sector Enseignement secondaire technique ou professionnel

Valuation estimate

Based on 412 transactions of similar company sales (all years), the value of INSTITUT FRANCAIS DE GESTION is estimated at 2 037 768 € (range 1 056 652€ - 3 311 242€). 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 2024
412 transactions
1056k€ 2037k€ 3311k€
2 037 768 € Range: 1 056 652€ - 3 311 242€
Section all-time Aggregated at NAF section level

Valuation method used

Revenue Multiple
6 984 016 € × 0.29x = 2 037 768 €
Range: 1 056 653€ - 3 311 242€

Only this financial indicator is available for this company.

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 secondaire technique ou professionnel)

Compare INSTITUT FRANCAIS DE GESTION with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement secondaire technique ou professionnel

Frequently asked questions about INSTITUT FRANCAIS DE GESTION

What is the revenue of INSTITUT FRANCAIS DE GESTION ?

The revenue of INSTITUT FRANCAIS DE GESTION in 2024 is 7.0 M€.

Is INSTITUT FRANCAIS DE GESTION profitable?

INSTITUT FRANCAIS DE GESTION recorded a net loss in 2024.

Where is the headquarters of INSTITUT FRANCAIS DE GESTION ?

The headquarters of INSTITUT FRANCAIS DE GESTION is located in PARIS (75015), in the department Paris.

Where to find the tax return of INSTITUT FRANCAIS DE GESTION ?

The tax return of INSTITUT FRANCAIS DE GESTION 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 INSTITUT FRANCAIS DE GESTION operate?

INSTITUT FRANCAIS DE GESTION 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.