INSTITUT SUPERIEUR DES BIOTECHNOLOGIES (SUP'BIOTECH) : revenue, balance sheet and financial ratios

INSTITUT SUPERIEUR DES BIOTECHNOLOGIES (SUP'BIOTECH) is a French company founded 5 years ago, specialized in the sector Enseignement supérieur. Based in VILLEJUIF (94800), this company of category ETI shows in 2024 a revenue of 13.0 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 DES BIOTECHNOLOGIES (SUP'BIOTECH) (SIREN 898056957)
Indicator 2024 2023 2022
Revenue 13 036 515 € 11 473 887 € 10 100 375 €
Net income 1 121 124 € 1 014 551 € 880 656 €
EBITDA 2 065 670 € 1 485 673 € 1 263 963 €
Net margin 8.6% 8.8% 8.7%

Revenue and income statement

In 2024, INSTITUT SUPERIEUR DES BIOTECHNOLOGIES (SUP'BIOTECH) achieves revenue of 13.0 M€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +13.6%. Vs 2023, growth of +14% (11.5 M€ -> 13.0 M€). After deducting consumption (0 €), gross margin stands at 13.0 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 2.1 M€, representing 15.8% of revenue. Positive scissor effect: EBITDA margin improves by +2.9 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 1.1 M€, i.e. 8.6% 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

13 036 515 €

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

13 036 515 €

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

2 065 670 €

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

1 665 421 €

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

1 121 124 €

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

15.6%

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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 12%. 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 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.2% 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 (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

12.431%

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

29.003%

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

10.2%

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

0.124

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

53.5%

Solvency indicators evolution
INSTITUT SUPERIEUR DES BIOTECHNOLOGIES (SUP'BIOTECH)

Sector positioning

Debt ratio
12.43 2024
2022
2023
2024
Q1: 0.0
Med: 8.78
Q3: 61.21
Average -9 pts over 3 years

In 2024, the debt ratio of INSTITUT SUPERIEUR DES BI... (12.43) 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
29.0% 2024
2022
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 DES BI... (29.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.12 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.0 years
Q3: 1.33 years
Average

In 2024, the repayment capacity of INSTITUT SUPERIEUR DES BI... (0.12) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 115.99. 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 1.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

115.989

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

0.999

Liquidity indicators evolution
INSTITUT SUPERIEUR DES BIOTECHNOLOGIES (SUP'BIOTECH)

Sector positioning

Liquidity ratio
115.99 2024
2022
2023
2024
Q1: 110.28
Med: 212.08
Q3: 380.89
Average

In 2024, the liquidity ratio of INSTITUT SUPERIEUR DES BI... (115.99) 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
1.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.18x
Q3: 3.72x
Good

In 2024, the interest coverage of INSTITUT SUPERIEUR DES BI... (1.0x) 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: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 59 days. Excellent situation: suppliers finance 33 days of the operating cycle (retail model). Overall, WCR represents 3 days of revenue, i.e. 105 k€ to permanently finance. Notable WCR improvement over the period (-88%), freeing up cash.

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

104 683 €

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

26 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

59 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

3 j

WCR and payment terms evolution
INSTITUT SUPERIEUR DES BIOTECHNOLOGIES (SUP'BIOTECH)

Positioning of INSTITUT SUPERIEUR DES BIOTECHNOLOGIES (SUP'BIOTECH) 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 DES BIOTECHNOLOGIES (SUP'BIOTECH) is estimated at 5 057 195 € (range 2 088 879€ - 13 385 657€). With an EBITDA of 2 065 670€, 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
2088k€ 5057k€ 13385k€
5 057 195 € Range: 2 088 879€ - 13 385 657€
Section all-time Aggregated at NAF section level

Valuation detail by method

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EBITDA Multiple 50%
2 065 670 € × 3.0x
Estimation 6 112 752 €
2 327 734€ - 16 675 886€
Revenue Multiple 30%
13 036 515 € × 0.29x
Estimation 3 803 743 €
1 972 371€ - 6 180 837€
Net Income Multiple 20%
1 121 124 € × 3.8x
Estimation 4 298 484 €
1 666 507€ - 15 967 319€

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 DES BIOTECHNOLOGIES (SUP'BIOTECH) with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement supérieur

Frequently asked questions about INSTITUT SUPERIEUR DES BIOTECHNOLOGIES (SUP'BIOTECH)

What is the revenue of INSTITUT SUPERIEUR DES BIOTECHNOLOGIES (SUP'BIOTECH) ?

The revenue of INSTITUT SUPERIEUR DES BIOTECHNOLOGIES (SUP'BIOTECH) in 2024 is 13.0 M€.

Is INSTITUT SUPERIEUR DES BIOTECHNOLOGIES (SUP'BIOTECH) profitable?

Yes, INSTITUT SUPERIEUR DES BIOTECHNOLOGIES (SUP'BIOTECH) generated a net profit of 1.1 M€ in 2024.

Where is the headquarters of INSTITUT SUPERIEUR DES BIOTECHNOLOGIES (SUP'BIOTECH) ?

The headquarters of INSTITUT SUPERIEUR DES BIOTECHNOLOGIES (SUP'BIOTECH) is located in VILLEJUIF (94800), in the department Val-de-Marne.

Where to find the tax return of INSTITUT SUPERIEUR DES BIOTECHNOLOGIES (SUP'BIOTECH) ?

The tax return of INSTITUT SUPERIEUR DES BIOTECHNOLOGIES (SUP'BIOTECH) 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 DES BIOTECHNOLOGIES (SUP'BIOTECH) operate?

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