INSTITUT SUPERIEUR DE L'ENVIRONNEMENT LYON : revenue, balance sheet and financial ratios

INSTITUT SUPERIEUR DE L'ENVIRONNEMENT LYON is a French company founded 4 years ago, specialized in the sector Enseignement supérieur. Based in LYON (69006), this company of category PME shows in 2024 a revenue of 1.4 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 DE L'ENVIRONNEMENT LYON (SIREN 904735024)
Indicator 2024 2023 2022
Revenue 1 418 836 € 734 926 € N/C
Net income 60 250 € 133 635 € -78 128 €
EBITDA 88 011 € 187 132 € -106 072 €
Net margin 4.2% 18.2% N/C

Revenue and income statement

In 2024, INSTITUT SUPERIEUR DE L'ENVIRONNEMENT LYON achieves revenue of 1.4 M€. Over the period 2023-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +93.1%. Vs 2023, growth of +93% (735 k€ -> 1.4 M€). After deducting consumption (0 €), gross margin stands at 1.4 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 88 k€, representing 6.2% of revenue. Warning negative scissor effect: despite revenue change (+93%), EBITDA varies by -53%, reducing margin by 19.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 60 k€, i.e. 4.2% 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

1 418 836 €

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

1 418 836 €

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

88 011 €

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

79 487 €

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

60 250 €

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

6.2%

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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 468%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.6% 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

467.613%

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

8.563%

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

4.585%

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

8.848

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

97.4%

Solvency indicators evolution
INSTITUT SUPERIEUR DE L'ENVIRONNEMENT LYON

Sector positioning

Debt ratio
467.61 2024
2022
2023
2024
Q1: 0.0
Med: 8.78
Q3: 61.21
Watch +51 pts over 3 years

In 2024, the debt ratio of INSTITUT SUPERIEUR DE L'E... (467.61) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
8.56% 2024
2022
2023
2024
Q1: 6.54%
Med: 29.86%
Q3: 50.98%
Average

In 2024, the financial autonomy of INSTITUT SUPERIEUR DE L'E... (8.6%) 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
8.85 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.0 years
Q3: 1.33 years
Watch +52 pts over 3 years

In 2024, the repayment capacity of INSTITUT SUPERIEUR DE L'E... (8.85) 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 140.39. 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 4.2x. Financial charges are adequately covered by operations.

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

140.392

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

4.213

Liquidity indicators evolution
INSTITUT SUPERIEUR DE L'ENVIRONNEMENT LYON

Sector positioning

Liquidity ratio
140.39 2024
2022
2023
2024
Q1: 110.28
Med: 212.08
Q3: 380.89
Average -17 pts over 3 years

In 2024, the liquidity ratio of INSTITUT SUPERIEUR DE L'E... (140.39) 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
4.21x 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 SUPERIEUR DE L'E... (4.2x) 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: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 199 days. Excellent situation: suppliers finance 151 days of the operating cycle (retail model). Overall, WCR represents 238 days of revenue, i.e. 940 k€ to permanently finance.

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

939 979 €

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

48 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

199 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

238 j

WCR and payment terms evolution
INSTITUT SUPERIEUR DE L'ENVIRONNEMENT LYON

Positioning of INSTITUT SUPERIEUR DE L'ENVIRONNEMENT LYON 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 DE L'ENVIRONNEMENT LYON is estimated at 300 616 € (range 131 899€ - 728 678€). With an EBITDA of 88 011€, 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
131k€ 300k€ 728k€
300 616 € Range: 131 899€ - 728 678€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
88 011 € × 3.0x
Estimation 260 443 €
99 177€ - 710 501€
Revenue Multiple 30%
1 418 836 € × 0.29x
Estimation 413 982 €
214 664€ - 672 695€
Net Income Multiple 20%
60 250 € × 3.8x
Estimation 231 004 €
89 559€ - 858 095€

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 DE L'ENVIRONNEMENT LYON with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement supérieur

Frequently asked questions about INSTITUT SUPERIEUR DE L'ENVIRONNEMENT LYON

What is the revenue of INSTITUT SUPERIEUR DE L'ENVIRONNEMENT LYON ?

The revenue of INSTITUT SUPERIEUR DE L'ENVIRONNEMENT LYON in 2024 is 1.4 M€.

Is INSTITUT SUPERIEUR DE L'ENVIRONNEMENT LYON profitable?

Yes, INSTITUT SUPERIEUR DE L'ENVIRONNEMENT LYON generated a net profit of 60 k€ in 2024.

Where is the headquarters of INSTITUT SUPERIEUR DE L'ENVIRONNEMENT LYON ?

The headquarters of INSTITUT SUPERIEUR DE L'ENVIRONNEMENT LYON is located in LYON (69006), in the department Rhone.

Where to find the tax return of INSTITUT SUPERIEUR DE L'ENVIRONNEMENT LYON ?

The tax return of INSTITUT SUPERIEUR DE L'ENVIRONNEMENT LYON 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 DE L'ENVIRONNEMENT LYON operate?

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