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PRUNELLE SCHOOL : revenue, balance sheet and financial ratios

PRUNELLE SCHOOL is a French company founded 13 years ago, specialized in the sector Enseignement pré-primaire. Based in LEVALLOIS-PERRET (92300), this company of category PME shows in 2016 a revenue of 276 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - PRUNELLE SCHOOL (SIREN 752981811)
Indicator 2016
Revenue 275 960 €
Net income 18 403 €
EBITDA 27 147 €
Net margin 6.7%

Revenue and income statement

In 2016, PRUNELLE SCHOOL achieves revenue of 276 k€. After deducting consumption (0 €), gross margin stands at 276 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 27 k€, representing 9.8% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 18 k€, i.e. 6.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

275 960 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

275 960 €

EBITDA (2016) ?
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

27 147 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

18 403 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.8%

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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 48%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

48.311%

Financial autonomy (2016) ?
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

3.932%

Cash flow / Revenue (2016) ?
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

5.376%

Repayment capacity (2016) ?
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

0.287

Asset age ratio (2016) ?
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

50.0%

Solvency indicators evolution
PRUNELLE SCHOOL

Sector positioning

Debt ratio
48.31 2016
2016
Q1: -939.92
Med: 19.37
Q3: 60.67
Average

In 2016, the debt ratio of PRUNELLE SCHOOL (48.31) 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
3.93% 2016
2016
Q1: 2.9%
Med: 39.41%
Q3: 61.32%
Average

In 2016, the financial autonomy of PRUNELLE SCHOOL (3.9%) 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
0.29 years 2016
2016
Q1: 0.05 years
Med: 0.29 years
Q3: 2.27 years
Good

In 2016, the repayment capacity of PRUNELLE SCHOOL (0.29) 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 848.14. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2016) ?
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

848.141

Interest coverage (2016) ?
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

0.0

Liquidity indicators evolution
PRUNELLE SCHOOL

Sector positioning

Liquidity ratio
848.14 2016
2016
Q1: 127.92
Med: 193.45
Q3: 265.33
Excellent

In 2016, the liquidity ratio of PRUNELLE SCHOOL (848.14) 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.

Interest coverage
0.0x 2016
2016
Q1: -0.3x
Med: 0.0x
Q3: 1.44x
Good

In 2016, the interest coverage of PRUNELLE SCHOOL (0.0x) 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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 18 days. Favorable situation: supplier credit is longer than customer credit by 12 days. WCR is negative (-229 days): operations structurally generate cash.

Operating WCR (2016) ?
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

-175 511 €

Customer credit (2016) ?
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

6 j

Supplier credit (2016) ?
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

18 j

Inventory turnover (2016) ?
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 (2016) ?
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

-229 j

WCR and payment terms evolution
PRUNELLE SCHOOL

Positioning of PRUNELLE SCHOOL in its sector

Comparison with sector Enseignement pré-primaire

Valuation estimate

Based on 412 transactions of similar company sales (all years), the value of PRUNELLE SCHOOL is estimated at 78 434 € (range 33 292€ - 201 248€). With an EBITDA of 27 147€, 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 2016
412 transactions
33k€ 78k€ 201k€
78 434 € Range: 33 292€ - 201 248€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
27 147 € × 3.0x
Estimation 80 334 €
30 591€ - 219 154€
Revenue Multiple 30%
275 960 € × 0.29x
Estimation 80 519 €
41 752€ - 130 837€
Net Income Multiple 20%
18 403 € × 3.8x
Estimation 70 559 €
27 355€ - 262 100€
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 pré-primaire)

Compare PRUNELLE SCHOOL with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement pré-primaire

Frequently asked questions about PRUNELLE SCHOOL

What is the revenue of PRUNELLE SCHOOL ?

The revenue of PRUNELLE SCHOOL in 2016 is 276 k€.

Is PRUNELLE SCHOOL profitable?

Yes, PRUNELLE SCHOOL generated a net profit of 18 k€ in 2016.

Where is the headquarters of PRUNELLE SCHOOL ?

The headquarters of PRUNELLE SCHOOL is located in LEVALLOIS-PERRET (92300), in the department Hauts-de-Seine.

Where to find the tax return of PRUNELLE SCHOOL ?

The tax return of PRUNELLE SCHOOL 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 PRUNELLE SCHOOL operate?

PRUNELLE SCHOOL operates in the sector Enseignement pré-primaire (NAF code 85.10Z). See the 'Sector positioning' section above to compare the company with its competitors.