INSTITUT SUPERIEUR DE PROPEDEUTIQUE D'AMIENS - ISPA : revenue, balance sheet and financial ratios

INSTITUT SUPERIEUR DE PROPEDEUTIQUE D'AMIENS - ISPA is a French company founded 12 years ago, specialized in the sector Enseignement supérieur. Based in AMIENS (80000), this company of category PME shows in 2017 a revenue of 619 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 SUPERIEUR DE PROPEDEUTIQUE D'AMIENS - ISPA (SIREN 798144259)
Indicator 2024 2023 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 618 880 € 460 547 €
Net income 19 189 € 113 143 € -15 819 € -51 734 € 29 776 € 2 662 €
EBITDA N/C N/C N/C N/C 39 167 € 32 242 €
Net margin N/C N/C N/C N/C 4.8% 0.6%

Revenue and income statement

In 2024, INSTITUT SUPERIEUR DE PROPEDEUTIQUE D'AMIENS - ISPA generates positive net income of 19 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 3 k€ -> 19 k€.

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

19 189 €

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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 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 14%. 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

41.541%

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

13.987%

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

25.4%

Solvency indicators evolution
INSTITUT SUPERIEUR DE PROPEDEUTIQUE D'AMIENS - ISPA

Sector positioning

Debt ratio
41.54 2024
2019
2023
2024
Q1: 0.0
Med: 8.78
Q3: 61.21
Average +41 pts over 3 years

In 2024, the debt ratio of INSTITUT SUPERIEUR DE PRO... (41.54) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
13.99% 2024
2019
2023
2024
Q1: 6.54%
Med: 29.86%
Q3: 50.98%
Average +8 pts over 3 years

In 2024, the financial autonomy of INSTITUT SUPERIEUR DE PRO... (14.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 411.90. 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

411.904

Liquidity indicators evolution
INSTITUT SUPERIEUR DE PROPEDEUTIQUE D'AMIENS - ISPA

Sector positioning

Liquidity ratio
411.9 2024
2019
2023
2024
Q1: 110.28
Med: 212.08
Q3: 380.89
Excellent

In 2024, the liquidity ratio of INSTITUT SUPERIEUR DE PRO... (411.90) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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 and payment terms evolution
INSTITUT SUPERIEUR DE PROPEDEUTIQUE D'AMIENS - ISPA

Positioning of INSTITUT SUPERIEUR DE PROPEDEUTIQUE D'AMIENS - ISPA 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 PROPEDEUTIQUE D'AMIENS - ISPA is estimated at 73 572 € (range 28 523€ - 273 294€). 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
28k€ 73k€ 273k€
73 572 € Range: 28 523€ - 273 294€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
19 189 € × 3.8x = 73 572 €
Range: 28 524€ - 273 294€

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 supérieur)

Compare INSTITUT SUPERIEUR DE PROPEDEUTIQUE D'AMIENS - ISPA with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement supérieur

Frequently asked questions about INSTITUT SUPERIEUR DE PROPEDEUTIQUE D'AMIENS - ISPA

What is the revenue of INSTITUT SUPERIEUR DE PROPEDEUTIQUE D'AMIENS - ISPA ?

The revenue of INSTITUT SUPERIEUR DE PROPEDEUTIQUE D'AMIENS - ISPA in 2017 is 619 k€.

Is INSTITUT SUPERIEUR DE PROPEDEUTIQUE D'AMIENS - ISPA profitable?

Yes, INSTITUT SUPERIEUR DE PROPEDEUTIQUE D'AMIENS - ISPA generated a net profit of 19 k€ in 2024.

Where is the headquarters of INSTITUT SUPERIEUR DE PROPEDEUTIQUE D'AMIENS - ISPA ?

The headquarters of INSTITUT SUPERIEUR DE PROPEDEUTIQUE D'AMIENS - ISPA is located in AMIENS (80000), in the department Somme.

Where to find the tax return of INSTITUT SUPERIEUR DE PROPEDEUTIQUE D'AMIENS - ISPA ?

The tax return of INSTITUT SUPERIEUR DE PROPEDEUTIQUE D'AMIENS - ISPA 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 PROPEDEUTIQUE D'AMIENS - ISPA operate?

INSTITUT SUPERIEUR DE PROPEDEUTIQUE D'AMIENS - ISPA operates in the sector Enseignement supérieur (NAF code 85.42Z). See the 'Sector positioning' section above to compare the company with its competitors.