SCIENTIFIC BRAIN TRAINING : revenue, balance sheet and financial ratios

SCIENTIFIC BRAIN TRAINING is a French company founded 25 years ago, specialized in the sector Conseil en systèmes et logiciels informatiques. Based in PARIS (75019), this company of category PME shows in 2024 a revenue of 2.5 M€. 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 - SCIENTIFIC BRAIN TRAINING (SIREN 432681427)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 2 491 630 € 2 777 167 € 4 015 422 € 3 384 253 € 4 189 048 € 3 626 292 € 1 750 799 € 1 141 276 €
Net income 1 003 654 € 1 800 569 € 1 118 360 € -1 273 604 € 794 489 € 218 738 € 482 751 € 112 400 €
EBITDA -235 833 € -411 542 € 64 856 € -733 503 € 92 438 € -374 273 € 54 401 € 239 007 €
Net margin 40.3% 64.8% 27.9% -37.6% 19.0% 6.0% 27.6% 9.8%

Revenue and income statement

In 2024, SCIENTIFIC BRAIN TRAINING achieves revenue of 2.5 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.3%. Significant drop of -10% vs 2023. After deducting consumption (0 €), gross margin stands at 2.5 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 -236 k€, representing -9.5% of revenue. Positive scissor effect: EBITDA margin improves by +5.4 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 1.0 M€, i.e. 40.3% 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

2 491 630 €

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

2 491 630 €

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

-235 833 €

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

-196 643 €

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

1 003 654 €

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

-9.2%

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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 50%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 63%. 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 5.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 37.8% 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

49.859%

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

63.331%

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

37.78%

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

5.849

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

29.9%

Solvency indicators evolution
SCIENTIFIC BRAIN TRAINING

Sector positioning

Debt ratio
49.86 2024
2021
2023
2024
Q1: 0.0
Med: 3.93
Q3: 32.58
Average +21 pts over 3 years

In 2024, the debt ratio of SCIENTIFIC BRAIN TRAINING (49.86) 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
63.33% 2024
2021
2023
2024
Q1: 7.97%
Med: 34.38%
Q3: 62.44%
Excellent

In 2024, the financial autonomy of SCIENTIFIC BRAIN TRAINING (63.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
5.85 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.5 years
Watch

In 2024, the repayment capacity of SCIENTIFIC BRAIN TRAINING (5.85) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 206.77. 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

206.766

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

-40.016

Liquidity indicators evolution
SCIENTIFIC BRAIN TRAINING

Sector positioning

Liquidity ratio
206.77 2024
2021
2023
2024
Q1: 141.9
Med: 230.48
Q3: 460.89
Average -13 pts over 3 years

In 2024, the liquidity ratio of SCIENTIFIC BRAIN TRAINING (206.77) 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
-40.02x 2024
2021
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.04x
Average -50 pts over 3 years

In 2024, the interest coverage of SCIENTIFIC BRAIN TRAINING (-40.0x) 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: 105 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 76 days. The company must finance 29 days of gap between collections and payments. Overall, WCR represents 114 days of revenue, i.e. 787 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

787 181 €

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

105 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

76 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

114 j

WCR and payment terms evolution
SCIENTIFIC BRAIN TRAINING

Positioning of SCIENTIFIC BRAIN TRAINING in its sector

Comparison with sector Conseil en systèmes et logiciels informatiques

Valuation estimate

Based on 215 transactions of similar company sales (all years), the value of SCIENTIFIC BRAIN TRAINING is estimated at 832 221 € (range 384 644€ - 2 176 967€). The price/revenue ratio is 0.16x (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
215 transactions
384k€ 832k€ 2176k€
832 221 € Range: 384 644€ - 2 176 967€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
2 491 630 € × 0.16x
Estimation 399 941 €
214 528€ - 730 553€
Net Income Multiple 20%
1 003 654 € × 1.5x
Estimation 1 480 643 €
639 818€ - 4 346 590€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 (Conseil en systèmes et logiciels informatiques)

Compare SCIENTIFIC BRAIN TRAINING with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil en systèmes et logiciels informatiques

Frequently asked questions about SCIENTIFIC BRAIN TRAINING

What is the revenue of SCIENTIFIC BRAIN TRAINING ?

The revenue of SCIENTIFIC BRAIN TRAINING in 2024 is 2.5 M€.

Is SCIENTIFIC BRAIN TRAINING profitable?

Yes, SCIENTIFIC BRAIN TRAINING generated a net profit of 1.0 M€ in 2024.

Where is the headquarters of SCIENTIFIC BRAIN TRAINING ?

The headquarters of SCIENTIFIC BRAIN TRAINING is located in PARIS (75019), in the department Paris.

Where to find the tax return of SCIENTIFIC BRAIN TRAINING ?

The tax return of SCIENTIFIC BRAIN TRAINING 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 SCIENTIFIC BRAIN TRAINING operate?

SCIENTIFIC BRAIN TRAINING operates in the sector Conseil en systèmes et logiciels informatiques (NAF code 62.02A). See the 'Sector positioning' section above to compare the company with its competitors.