PA-COURS VERSAILLAIS-IGECOM SUP' : revenue, balance sheet and financial ratios

PA-COURS VERSAILLAIS-IGECOM SUP' is a French company founded 34 years ago, specialized in the sector Enseignement secondaire général. Based in VERSAILLES (78000), this company of category PME shows in 2024 a revenue of 409 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 - PA-COURS VERSAILLAIS-IGECOM SUP' (SIREN 382908614)
Indicator 2024 2023 2022 2021 2020 2018 2017
Revenue 408 678 € 440 340 € N/C N/C 376 860 € N/C N/C
Net income 2 003 € -2 290 € -57 997 € -64 242 € 53 532 € 8 786 € 40 759 €
EBITDA -77 686 € -1 165 € N/C N/C 60 071 € N/C N/C
Net margin 0.5% -0.5% N/C N/C 14.2% N/C N/C

Revenue and income statement

In 2024, PA-COURS VERSAILLAIS-IGECOM SUP' achieves revenue of 409 k€. Revenue is growing positively over 7 years (CAGR: +2.0%). Slight decline of -7% vs 2023. After deducting consumption (0 €), gross margin stands at 409 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -78 k€, representing -19.0% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -6568%, reducing margin by 18.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 0.5% 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

408 678 €

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

408 678 €

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

-77 686 €

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

-77 213 €

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

2 003 €

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

-18.8%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at -182%. 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%. 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

-182.216%

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

-53.656%

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

-20.942%

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

-1.841

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

8.3%

Solvency indicators evolution
PA-COURS VERSAILLAIS-IGECOM SUP'

Sector positioning

Debt ratio
-182.22 2024
2022
2023
2024
Q1: -18.41
Med: 1.78
Q3: 68.75
Excellent

In 2024, the debt ratio of PA-COURS VERSAILLAIS-IGEC... (-182.22) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-53.66% 2024
2022
2023
2024
Q1: -3.0%
Med: 28.8%
Q3: 62.63%
Watch +19 pts over 3 years

In 2024, the financial autonomy of PA-COURS VERSAILLAIS-IGEC... (-53.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-1.84 years 2024
2023
2024
Q1: -1.89 years
Med: 0.0 years
Q3: 0.33 years
Good

In 2024, the repayment capacity of PA-COURS VERSAILLAIS-IGEC... (-1.84) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 168.13. 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

168.134

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

-0.722

Liquidity indicators evolution
PA-COURS VERSAILLAIS-IGECOM SUP'

Sector positioning

Liquidity ratio
168.13 2024
2022
2023
2024
Q1: 77.17
Med: 168.13
Q3: 476.72
Good +43 pts over 3 years

In 2024, the liquidity ratio of PA-COURS VERSAILLAIS-IGEC... (168.13) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-0.72x 2024
2023
2024
Q1: -0.72x
Med: 0.0x
Q3: 0.27x
Average +23 pts over 2 years

In 2024, the interest coverage of PA-COURS VERSAILLAIS-IGEC... (-0.7x) 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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. Excellent situation: suppliers finance 33 days of the operating cycle (retail model). Overall, WCR represents 64 days of revenue, i.e. 73 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

73 211 €

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

11 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

44 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

64 j

WCR and payment terms evolution
PA-COURS VERSAILLAIS-IGECOM SUP'

Positioning of PA-COURS VERSAILLAIS-IGECOM SUP' in its sector

Comparison with sector Enseignement secondaire général

Valuation estimate

Based on 412 transactions of similar company sales (all years), the value of PA-COURS VERSAILLAIS-IGECOM SUP' is estimated at 74 617 € (range 38 289€ - 127 667€). 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
38k€ 74k€ 127k€
74 617 € Range: 38 289€ - 127 667€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
408 678 € × 0.29x
Estimation 119 242 €
61 831€ - 193 761€
Net Income Multiple 20%
2 003 € × 3.8x
Estimation 7 680 €
2 977€ - 28 527€

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 secondaire général)

Compare PA-COURS VERSAILLAIS-IGECOM SUP' with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement secondaire général

Frequently asked questions about PA-COURS VERSAILLAIS-IGECOM SUP'

What is the revenue of PA-COURS VERSAILLAIS-IGECOM SUP' ?

The revenue of PA-COURS VERSAILLAIS-IGECOM SUP' in 2024 is 409 k€.

Is PA-COURS VERSAILLAIS-IGECOM SUP' profitable?

Yes, PA-COURS VERSAILLAIS-IGECOM SUP' generated a net profit of 2 k€ in 2024.

Where is the headquarters of PA-COURS VERSAILLAIS-IGECOM SUP' ?

The headquarters of PA-COURS VERSAILLAIS-IGECOM SUP' is located in VERSAILLES (78000), in the department Yvelines.

Where to find the tax return of PA-COURS VERSAILLAIS-IGECOM SUP' ?

The tax return of PA-COURS VERSAILLAIS-IGECOM SUP' 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 PA-COURS VERSAILLAIS-IGECOM SUP' operate?

PA-COURS VERSAILLAIS-IGECOM SUP' operates in the sector Enseignement secondaire général (NAF code 85.31Z). See the 'Sector positioning' section above to compare the company with its competitors.