INSTITUT SUPERIEUR COMMUNICAT PUBLICITE : revenue, balance sheet and financial ratios

INSTITUT SUPERIEUR COMMUNICAT PUBLICITE is a French company founded 39 years ago, specialized in the sector Enseignement supérieur. Based in PARIS (75009), this company of category ETI shows in 2025 a revenue of 22.8 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 SUPERIEUR COMMUNICAT PUBLICITE (SIREN 339739344)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 22 779 207 € 17 675 048 € 17 754 129 € 17 369 515 € 15 507 675 € 13 566 217 € 12 734 952 € 11 833 623 € 11 735 328 € 11 129 469 €
Net income 4 585 139 € 1 323 013 € 2 050 161 € 1 915 980 € 1 025 905 € 135 352 € 450 213 € 303 740 € 614 623 € 850 256 €
EBITDA 7 704 117 € 2 353 751 € 3 665 563 € 4 054 286 € 2 934 401 € 1 399 218 € 1 450 937 € 1 115 732 € 1 586 405 € 1 875 795 €
Net margin 20.1% 7.5% 11.5% 11.0% 6.6% 1.0% 3.5% 2.6% 5.2% 7.6%

Revenue and income statement

In 2025, INSTITUT SUPERIEUR COMMUNICAT PUBLICITE achieves revenue of 22.8 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +8.3%. Vs 2024, growth of +29% (17.7 M€ -> 22.8 M€). After deducting consumption (0 €), gross margin stands at 22.8 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 7.7 M€, representing 33.8% of revenue. Positive scissor effect: EBITDA margin improves by +20.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4.6 M€, i.e. 20.1% 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

22 779 207 €

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

22 779 207 €

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

7 704 117 €

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

6 569 571 €

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

4 585 139 €

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

33.6%

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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 30%. The balance between equity and debt is satisfactory. Cash flow represents 21.3% 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

29.916%

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

21.258%

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

19.5%

Solvency indicators evolution
INSTITUT SUPERIEUR COMMUNICAT PUBLICITE

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 INSTITUT SUPERIEUR COMMUN... (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
29.92% 2025
2023
2024
2025
Q1: 12.12%
Med: 37.64%
Q3: 50.22%
Average

In 2025, the financial autonomy of INSTITUT SUPERIEUR COMMUN... (29.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

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 INSTITUT SUPERIEUR COMMUN... (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 214.52. 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 3.9x. Financial charges are adequately covered by operations.

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

214.519

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

3.909

Liquidity indicators evolution
INSTITUT SUPERIEUR COMMUNICAT PUBLICITE

Sector positioning

Liquidity ratio
214.52 2025
2023
2024
2025
Q1: 136.39
Med: 253.74
Q3: 487.88
Average -8 pts over 3 years

In 2025, the liquidity ratio of INSTITUT SUPERIEUR COMMUN... (214.52) 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
3.91x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.18x
Q3: 5.3x
Good -8 pts over 3 years

In 2025, the interest coverage of INSTITUT SUPERIEUR COMMUN... (3.9x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 145 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. The gap of 109 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 125 days of revenue, i.e. 7.9 M€ to permanently finance. Over 2016-2025, WCR increased by +7774%, 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

7 887 073 €

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

145 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

36 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

125 j

WCR and payment terms evolution
INSTITUT SUPERIEUR COMMUNICAT PUBLICITE

Positioning of INSTITUT SUPERIEUR COMMUNICAT PUBLICITE in its sector

Comparison with sector Enseignement supérieur

Valuation estimate

Based on 412 transactions of similar company sales (all years), the value of INSTITUT SUPERIEUR COMMUNICAT PUBLICITE is estimated at 16 908 940 € (range 6 737 801€ - 47 397 704€). With an EBITDA of 7 704 117€, 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
6737k€ 16908k€ 47397k€
16 908 940 € Range: 6 737 801€ - 47 397 704€
Section all-time Aggregated at NAF section level

Valuation detail by method

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EBITDA Multiple 50%
7 704 117 € × 3.0x
Estimation 22 798 101 €
8 681 511€ - 62 194 338€
Revenue Multiple 30%
22 779 207 € × 0.29x
Estimation 6 646 426 €
3 446 400€ - 10 800 015€
Net Income Multiple 20%
4 585 139 € × 3.8x
Estimation 17 579 809 €
6 815 629€ - 65 302 657€

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 SUPERIEUR COMMUNICAT PUBLICITE with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement supérieur

Frequently asked questions about INSTITUT SUPERIEUR COMMUNICAT PUBLICITE

What is the revenue of INSTITUT SUPERIEUR COMMUNICAT PUBLICITE ?

The revenue of INSTITUT SUPERIEUR COMMUNICAT PUBLICITE in 2025 is 22.8 M€.

Is INSTITUT SUPERIEUR COMMUNICAT PUBLICITE profitable?

Yes, INSTITUT SUPERIEUR COMMUNICAT PUBLICITE generated a net profit of 4.6 M€ in 2025.

Where is the headquarters of INSTITUT SUPERIEUR COMMUNICAT PUBLICITE ?

The headquarters of INSTITUT SUPERIEUR COMMUNICAT PUBLICITE is located in PARIS (75009), in the department Paris.

Where to find the tax return of INSTITUT SUPERIEUR COMMUNICAT PUBLICITE ?

The tax return of INSTITUT SUPERIEUR COMMUNICAT PUBLICITE 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 SUPERIEUR COMMUNICAT PUBLICITE operate?

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