INSTITUT NATIONAL DE PODOLOGIE : revenue, balance sheet and financial ratios

INSTITUT NATIONAL DE PODOLOGIE is a French company founded 21 years ago, specialized in the sector Enseignement supérieur. Based in PARIS (75001), this company of category PME shows in 2024 a revenue of 3.8 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 NATIONAL DE PODOLOGIE (SIREN 480586494)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 836 576 € 3 153 581 € 2 691 193 € 2 095 780 € 1 946 531 € 2 898 204 € 3 767 100 € 4 504 457 € 4 446 313 €
Net income 14 924 € 13 525 € 3 786 € -681 971 € -592 609 € -334 888 € -20 804 € 319 001 € 305 909 €
EBITDA 149 742 € -61 076 € -324 340 € -790 410 € -630 918 € -680 164 € 140 146 € 537 644 € 578 089 €
Net margin 0.4% 0.4% 0.1% -32.5% -30.4% -11.6% -0.6% 7.1% 6.9%

Revenue and income statement

In 2024, INSTITUT NATIONAL DE PODOLOGIE achieves revenue of 3.8 M€. Activity remains stable over the period (CAGR: -1.8%). Vs 2023, growth of +22% (3.2 M€ -> 3.8 M€). After deducting consumption (152 k€), gross margin stands at 3.7 M€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 150 k€, representing 3.9% of revenue. Positive scissor effect: EBITDA margin improves by +5.8 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 15 k€, i.e. 0.4% 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

3 836 576 €

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

3 684 745 €

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

149 742 €

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

88 943 €

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

14 924 €

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

3.9%

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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 -65%. 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 -46%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

-65.393%

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

-46.408%

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

2.128%

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

4.86

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

20.0%

Solvency indicators evolution
INSTITUT NATIONAL DE PODOLOGIE

Sector positioning

Debt ratio
-65.39 2024
2022
2023
2024
Q1: 0.0
Med: 8.78
Q3: 61.21
Excellent

In 2024, the debt ratio of INSTITUT NATIONAL DE PODO... (-65.39) 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
-46.41% 2024
2022
2023
2024
Q1: 6.54%
Med: 29.86%
Q3: 50.98%
Watch

In 2024, the financial autonomy of INSTITUT NATIONAL DE PODO... (-46.4%) 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
4.86 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.0 years
Q3: 1.33 years
Watch

In 2024, the repayment capacity of INSTITUT NATIONAL DE PODO... (4.86) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 43.29. 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 32.0x. Operating income very largely covers interest expenses: high safety margin.

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

43.294

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

32.004

Liquidity indicators evolution
INSTITUT NATIONAL DE PODOLOGIE

Sector positioning

Liquidity ratio
43.29 2024
2022
2023
2024
Q1: 110.28
Med: 212.08
Q3: 380.89
Watch

In 2024, the liquidity ratio of INSTITUT NATIONAL DE PODO... (43.29) 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
32.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.18x
Q3: 3.72x
Excellent +50 pts over 3 years

In 2024, the interest coverage of INSTITUT NATIONAL DE PODO... (32.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 250 days. Excellent situation: suppliers finance 242 days of the operating cycle (retail model). Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 45 days of revenue, i.e. 480 k€ to permanently finance. Over 2016-2024, WCR increased by +165%, 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

479 994 €

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

8 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

250 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

2 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

45 j

WCR and payment terms evolution
INSTITUT NATIONAL DE PODOLOGIE

Positioning of INSTITUT NATIONAL DE PODOLOGIE in its sector

Comparison with sector Enseignement supérieur

Valuation estimate

Based on 412 transactions of similar company sales (all years), the value of INSTITUT NATIONAL DE PODOLOGIE is estimated at 568 829 € (range 262 943€ - 1 192 630€). With an EBITDA of 149 742€, 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 2024
412 transactions
262k€ 568k€ 1192k€
568 829 € Range: 262 943€ - 1 192 630€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
149 742 € × 3.0x
Estimation 443 118 €
168 739€ - 1 208 848€
Revenue Multiple 30%
3 836 576 € × 0.29x
Estimation 1 119 421 €
580 458€ - 1 818 987€
Net Income Multiple 20%
14 924 € × 3.8x
Estimation 57 220 €
22 184€ - 212 551€

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 INSTITUT NATIONAL DE PODOLOGIE with other companies in the same sector:

Frequently asked questions about INSTITUT NATIONAL DE PODOLOGIE

What is the revenue of INSTITUT NATIONAL DE PODOLOGIE ?

The revenue of INSTITUT NATIONAL DE PODOLOGIE in 2024 is 3.8 M€.

Is INSTITUT NATIONAL DE PODOLOGIE profitable?

Yes, INSTITUT NATIONAL DE PODOLOGIE generated a net profit of 15 k€ in 2024.

Where is the headquarters of INSTITUT NATIONAL DE PODOLOGIE ?

The headquarters of INSTITUT NATIONAL DE PODOLOGIE is located in PARIS (75001), in the department Paris.

Where to find the tax return of INSTITUT NATIONAL DE PODOLOGIE ?

The tax return of INSTITUT NATIONAL DE PODOLOGIE 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 NATIONAL DE PODOLOGIE operate?

INSTITUT NATIONAL DE PODOLOGIE operates in the sector Enseignement supérieur (NAF code 85.42Z). See the 'Sector positioning' section above to compare the company with its competitors.