SIREN : 892073800
ACCA ORIENTATION is a French company founded 5 years ago, specialized in the sector Formation continue d'adultes. Based in LYON (69003), this company of category ETI shows in 2024 a revenue of 4.4 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 |
|---|---|---|---|---|---|
| Revenue | 4 397 667 € | 5 318 622 € | 5 350 968 € | 3 361 651 € | N/C |
| Net income | 70 537 € | -516 336 € | 187 324 € | -282 848 € | -4 630 € |
| EBITDA | -994 756 € | -1 445 520 € | -812 822 € | -282 847 € | -4 630 € |
| Net margin | 1.6% | -9.7% | 3.5% | -8.4% | N/C |
In 2024, ACCA ORIENTATION achieves revenue of 4.4 M€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.4%. Significant drop of -17% vs 2023. After deducting consumption (0 €), gross margin stands at 4.4 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 -995 k€, representing -22.6% of revenue. Positive scissor effect: EBITDA margin improves by +4.6 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 71 k€, i.e. 1.6% of revenue. This profit can be retained or distributed to shareholders.
4 397 667 €
4 397 667 €
-994 756 €
6 994 €
70 537 €
-22.6%
The debt ratio (= Financial debt / Equity x 100) stands at -0%. 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 -15%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
-0.059%
-15.282%
-21.191%
0.0
In 2024, the debt ratio of ACCA ORIENTATION (-0.06) 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.
In 2024, the financial autonomy of ACCA ORIENTATION (-15.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of ACCA ORIENTATION (0.00) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 86.75. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
86.75
-0.123
In 2024, the liquidity ratio of ACCA ORIENTATION (86.75) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of ACCA ORIENTATION (-0.1x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 59 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 290 days. Excellent situation: suppliers finance 231 days of the operating cycle (retail model). Overall, WCR represents 183 days of revenue, i.e. 2.2 M€ to permanently finance.
2 231 728 €
59 j
290 j
0 j
183 j
Based on 134 transactions of similar company sales (all years), the value of ACCA ORIENTATION is estimated at 1 026 003 € (range 345 581€ - 2 292 150€). 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare ACCA ORIENTATION with other companies in the same sector:
Voir toutes les statistiques du secteur Formation continue d'adultes
The revenue of ACCA ORIENTATION in 2024 is 4.4 M€.
Yes, ACCA ORIENTATION generated a net profit of 71 k€ in 2024.
The headquarters of ACCA ORIENTATION is located in LYON (69003), in the department Rhone.
The tax return of ACCA ORIENTATION 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).
ACCA ORIENTATION 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.