INSTITUT POUR LE DEVELOPPEMENT DE LA GESTION HUMAINE DANS L'ENTREPRISE : revenue, balance sheet and financial ratios

INSTITUT POUR LE DEVELOPPEMENT DE LA GESTION HUMAINE DANS L'ENTREPRISE is a French company founded 39 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in PARIS (75012), this company of category PME shows in 2023 a revenue of 5 k€. 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 POUR LE DEVELOPPEMENT DE LA GESTION HUMAINE DANS L'ENTREPRISE (SIREN 341892123)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Revenue 4 640 € 10 806 € 2 633 € 13 190 € 7 995 € 4 160 € 3 613 € 16 325 € 8 375 € 16 625 €
Net income -1 170 € 2 715 € -3 425 € 1 682 € -2 700 € -4 797 € -4 543 € -639 € -2 377 € 11 345 €
EBITDA -1 775 € 2 960 € -3 277 € 2 287 € -2 562 € -4 615 € -4 520 € -1 016 € -2 318 € 1 866 €
Net margin -25.2% 25.1% -130.1% 12.8% -33.8% -115.3% -125.7% -3.9% -28.4% 68.2%

Revenue and income statement

In 2023, INSTITUT POUR LE DEVELOPPEMENT DE LA GESTION HUMAINE DANS L'ENTREPRISE achieves revenue of 5 k€. Revenue is declining over the period 2014-2023 (CAGR: -13.2%). Significant drop of -57% vs 2022. After deducting consumption (159 €), gross margin stands at 4 k€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2 k€, representing -38.3% of revenue. Warning negative scissor effect: despite revenue change (-57%), EBITDA varies by -160%, reducing margin by 65.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1 k€ (-25.2% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 640 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 481 €

EBITDA (2023) ?
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

-1 775 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 845 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 170 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-38.3%

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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 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 99%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
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 (2023) ?
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

99.139%

Cash flow / Revenue (2023) ?
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

-24.784%

Repayment capacity (2023) ?
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 (2023) ?
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

61.8%

Solvency indicators evolution
INSTITUT POUR LE DEVELOPPEMENT DE LA GESTION HUMAINE DANS L'ENTREPRISE

Sector positioning

Debt ratio
0.0 2023
2021
2022
2023
Q1: 0.0
Med: 4.56
Q3: 46.62
Excellent

In 2023, the debt ratio of INSTITUT POUR LE DEVELOPP... (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
99.14% 2023
2021
2022
2023
Q1: 4.34%
Med: 38.52%
Q3: 74.91%
Excellent

In 2023, the financial autonomy of INSTITUT POUR LE DEVELOPP... (99.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Excellent

In 2023, the repayment capacity of INSTITUT POUR LE DEVELOPP... (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 11472.49. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

11472.489

Interest coverage (2023) ?
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
INSTITUT POUR LE DEVELOPPEMENT DE LA GESTION HUMAINE DANS L'ENTREPRISE

Sector positioning

Liquidity ratio
11472.49 2023
2021
2022
2023
Q1: 139.57
Med: 306.26
Q3: 898.71
Excellent

In 2023, the liquidity ratio of INSTITUT POUR LE DEVELOPP... (11472.49) 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
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.24x
Average

In 2023, the interest coverage of INSTITUT POUR LE DEVELOPP... (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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The company must finance 3 days of gap between collections and payments. Inventory turnover is 116 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 282 days of revenue, i.e. 4 k€ to permanently finance. Notable WCR improvement over the period (-89%), freeing up cash.

Operating WCR (2023) ?
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

3 635 €

Customer credit (2023) ?
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

3 j

Supplier credit (2023) ?
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

0 j

Inventory turnover (2023) ?
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

116 j

WCR in days of revenue (2023) ?
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

282 j

WCR and payment terms evolution
INSTITUT POUR LE DEVELOPPEMENT DE LA GESTION HUMAINE DANS L'ENTREPRISE

Positioning of INSTITUT POUR LE DEVELOPPEMENT DE LA GESTION HUMAINE DANS L'ENTREPRISE in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 66 transactions of similar company sales in 2023, the value of INSTITUT POUR LE DEVELOPPEMENT DE LA GESTION HUMAINE DANS L'ENTREPRISE is estimated at 2 934 € (range 1 265€ - 4 598€). The price/revenue ratio is 0.63x (in line with sector norms). 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.

Estimated enterprise value 2023
66 tx
1k€ 2k€ 4k€
2 934 € Range: 1 265€ - 4 598€
NAF 5 année 2023

Valuation method used

Revenue Multiple
4 640 € × 0.63x = 2 934 €
Range: 1 266€ - 4 598€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 66 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 (Conseil pour les affaires et autres conseils de gestion)

Compare INSTITUT POUR LE DEVELOPPEMENT DE LA GESTION HUMAINE DANS L'ENTREPRISE with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about INSTITUT POUR LE DEVELOPPEMENT DE LA GESTION HUMAINE DANS L'ENTREPRISE

What is the revenue of INSTITUT POUR LE DEVELOPPEMENT DE LA GESTION HUMAINE DANS L'ENTREPRISE ?

The revenue of INSTITUT POUR LE DEVELOPPEMENT DE LA GESTION HUMAINE DANS L'ENTREPRISE in 2023 is 5 k€.

Is INSTITUT POUR LE DEVELOPPEMENT DE LA GESTION HUMAINE DANS L'ENTREPRISE profitable?

INSTITUT POUR LE DEVELOPPEMENT DE LA GESTION HUMAINE DANS L'ENTREPRISE recorded a net loss in 2023.

Where is the headquarters of INSTITUT POUR LE DEVELOPPEMENT DE LA GESTION HUMAINE DANS L'ENTREPRISE ?

The headquarters of INSTITUT POUR LE DEVELOPPEMENT DE LA GESTION HUMAINE DANS L'ENTREPRISE is located in PARIS (75012), in the department Paris.

Where to find the tax return of INSTITUT POUR LE DEVELOPPEMENT DE LA GESTION HUMAINE DANS L'ENTREPRISE ?

The tax return of INSTITUT POUR LE DEVELOPPEMENT DE LA GESTION HUMAINE DANS L'ENTREPRISE 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 POUR LE DEVELOPPEMENT DE LA GESTION HUMAINE DANS L'ENTREPRISE operate?

INSTITUT POUR LE DEVELOPPEMENT DE LA GESTION HUMAINE DANS L'ENTREPRISE operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.