INSTITUT SUPERIEUR EUROPEEN DE LA MODE : revenue, balance sheet and financial ratios

In 2025, INSTITUT SUPERIEUR EUROPEEN DE LA MODE achieves revenue of 7.7 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +8.4%. Vs 2024, growth of +10% (6.9 M€ -> 7.7 M€). After deducting consumption (84 €), gross margin stands at 7.7 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 1.8 M€, representing 23.2% of revenue. Positive scissor effect: EBITDA margin improves by +3.1 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. 14.3% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 9%. 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 54%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 18.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 163.67. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. Excellent situation: suppliers finance 65 days of the operating cycle (retail model). WCR is negative (-168 days): operations structurally generate cash. Notable WCR improvement over the period (-169%), freeing up cash.

Based on 412 transactions of similar company sales (all years), the value of INSTITUT SUPERIEUR EUROPEEN DE LA MODE is estimated at 4 135 541 € (range 1 672 921€ - 11 369 521€). With an EBITDA of 1 775 450€, 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.