IONIS GROUP - IONIS SCHOOLS OF TECHNOLOGY AND MANAGEMENT : revenue, balance sheet and financial ratios

IONIS GROUP - IONIS SCHOOLS OF TECHNOLOGY AND MANAGEMENT is a French company founded 32 years ago, specialized in the sector Formation continue d'adultes. Based in LE KREMLIN-BICETRE (94270), this company of category ETI shows in 2024 a revenue of 11.8 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 - IONIS GROUP - IONIS SCHOOLS OF TECHNOLOGY AND MANAGEMENT (SIREN 391820826)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 11 792 268 € 8 603 743 € 57 261 381 € 117 988 970 € 109 750 609 € 79 813 084 € 76 794 387 € 70 031 089 € 64 823 169 €
Net income 7 695 164 € 5 521 691 € 5 469 113 € 11 662 203 € 5 649 948 € 8 375 964 € 8 735 015 € 6 626 280 € 6 063 408 €
EBITDA -15 862 249 € -26 376 551 € -22 898 324 € 17 648 140 € 15 229 239 € 12 812 291 € 12 948 007 € 14 131 092 € 9 564 142 €
Net margin 65.3% 64.2% 9.6% 9.9% 5.1% 10.5% 11.4% 9.5% 9.4%

Revenue and income statement

In 2024, IONIS GROUP - IONIS SCHOOLS OF TECHNOLOGY AND MANAGEMENT achieves revenue of 11.8 M€. Revenue is declining over the period 2016-2024 (CAGR: -19.2%). Vs 2023, growth of +37% (8.6 M€ -> 11.8 M€). After deducting consumption (79 k€), gross margin stands at 11.7 M€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -15.9 M€, representing -134.5% of revenue. Positive scissor effect: EBITDA margin improves by +172.1 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7.7 M€, i.e. 65.3% 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

11 792 268 €

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

11 713 753 €

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

-15 862 249 €

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

-75 303 €

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

7 695 164 €

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

-134.5%

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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 71%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

71.391%

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

54.693%

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

-69.943%

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

-6.585

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

50.4%

Solvency indicators evolution
IONIS GROUP - IONIS SCHOOLS OF TECHNOLOGY AND MANAGEMENT

Sector positioning

Debt ratio
71.39 2024
2022
2023
2024
Q1: 0.0
Med: 3.22
Q3: 34.93
Average

In 2024, the debt ratio of IONIS GROUP - IONIS SCHOO... (71.39) 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
54.69% 2024
2022
2023
2024
Q1: 1.03%
Med: 30.48%
Q3: 60.98%
Good +16 pts over 3 years

In 2024, the financial autonomy of IONIS GROUP - IONIS SCHOO... (54.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-6.58 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.51 years
Excellent

In 2024, the repayment capacity of IONIS GROUP - IONIS SCHOO... (-6.58) 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 109.61. 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

109.614

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

-10.016

Liquidity indicators evolution
IONIS GROUP - IONIS SCHOOLS OF TECHNOLOGY AND MANAGEMENT

Sector positioning

Liquidity ratio
109.61 2024
2022
2023
2024
Q1: 126.79
Med: 230.24
Q3: 439.51
Average

In 2024, the liquidity ratio of IONIS GROUP - IONIS SCHOO... (109.61) 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
-10.02x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.65x
Average

In 2024, the interest coverage of IONIS GROUP - IONIS SCHOO... (-10.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Overall, WCR represents 214 days of revenue, i.e. 7.0 M€ to permanently finance. Over 2016-2024, WCR increased by +300%, requiring additional financing.

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

7 004 489 €

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

29 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

57 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

214 j

WCR and payment terms evolution
IONIS GROUP - IONIS SCHOOLS OF TECHNOLOGY AND MANAGEMENT

Positioning of IONIS GROUP - IONIS SCHOOLS OF TECHNOLOGY AND MANAGEMENT in its sector

Comparison with sector Formation continue d'adultes

Valuation estimate

Based on 134 transactions of similar company sales (all years), the value of IONIS GROUP - IONIS SCHOOLS OF TECHNOLOGY AND MANAGEMENT is estimated at 11 569 157 € (range 4 216 461€ - 53 833 911€). The price/revenue ratio is 0.36x (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
134 transactions
4216k€ 11569k€ 53833k€
11 569 157 € Range: 4 216 461€ - 53 833 911€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
11 792 268 € × 0.36x
Estimation 4 215 015 €
1 406 288€ - 8 241 145€
Net Income Multiple 20%
7 695 164 € × 2.9x
Estimation 22 600 372 €
8 431 722€ - 122 223 062€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 134 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 (Formation continue d'adultes)

Compare IONIS GROUP - IONIS SCHOOLS OF TECHNOLOGY AND MANAGEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about IONIS GROUP - IONIS SCHOOLS OF TECHNOLOGY AND MANAGEMENT

What is the revenue of IONIS GROUP - IONIS SCHOOLS OF TECHNOLOGY AND MANAGEMENT ?

The revenue of IONIS GROUP - IONIS SCHOOLS OF TECHNOLOGY AND MANAGEMENT in 2024 is 11.8 M€.

Is IONIS GROUP - IONIS SCHOOLS OF TECHNOLOGY AND MANAGEMENT profitable?

Yes, IONIS GROUP - IONIS SCHOOLS OF TECHNOLOGY AND MANAGEMENT generated a net profit of 7.7 M€ in 2024.

Where is the headquarters of IONIS GROUP - IONIS SCHOOLS OF TECHNOLOGY AND MANAGEMENT ?

The headquarters of IONIS GROUP - IONIS SCHOOLS OF TECHNOLOGY AND MANAGEMENT is located in LE KREMLIN-BICETRE (94270), in the department Val-de-Marne.

Where to find the tax return of IONIS GROUP - IONIS SCHOOLS OF TECHNOLOGY AND MANAGEMENT ?

The tax return of IONIS GROUP - IONIS SCHOOLS OF TECHNOLOGY AND MANAGEMENT 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 IONIS GROUP - IONIS SCHOOLS OF TECHNOLOGY AND MANAGEMENT operate?

IONIS GROUP - IONIS SCHOOLS OF TECHNOLOGY AND MANAGEMENT operates in the sector Formation continue d'adultes (NAF code 85.59A). See the 'Sector positioning' section above to compare the company with its competitors.