SIREN : 534950324
ATTITUDE SSE is a French company founded 14 years ago, specialized in the sector Formation continue d'adultes. Based in CHANGE (53810), this company of category PME shows in 2024 a revenue of 68 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2018 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 67 868 € | 47 335 € | 40 023 € | 29 516 € | 24 939 € | 62 142 € | N/C |
| Net income | 16 896 € | 5 309 € | -2 058 € | -16 693 € | -15 209 € | 410 € | 3 352 € |
| EBITDA | 16 983 € | 5 430 € | -1 995 € | -15 975 € | -15 596 € | 510 € | N/C |
| Net margin | 24.9% | 11.2% | -5.1% | -56.6% | -61.0% | 0.7% | N/C |
In 2024, ATTITUDE SSE achieves revenue of 68 k€. Revenue is growing positively over 7 years (CAGR: +1.5%). Vs 2023, growth of +43% (47 k€ -> 68 k€). After deducting consumption (2 k€), gross margin stands at 66 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 17 k€, representing 25.0% of revenue. Positive scissor effect: EBITDA margin improves by +13.6 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 17 k€, i.e. 24.9% of revenue. This profit can be retained or distributed to shareholders.
67 868 €
66 354 €
16 983 €
16 984 €
16 896 €
25.0%
The debt ratio (= Financial debt / Equity x 100) stands at 88%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 44%. 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 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 24.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
87.687%
44.433%
24.895%
1.399
In 2024, the debt ratio of ATTITUDE SSE (87.69) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of ATTITUDE SSE (44.4%) 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.
In 2024, the repayment capacity of ATTITUDE SSE (1.40) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 593.85. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.
593.853
0.524
In 2024, the liquidity ratio of ATTITUDE SSE (593.85) 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.
In 2024, the interest coverage of ATTITUDE SSE (0.5x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 137 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. The gap of 118 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 148 days of revenue, i.e. 28 k€ to permanently finance.
27 891 €
137 j
19 j
13 j
148 j
Based on 134 transactions of similar company sales (all years), the value of ATTITUDE SSE is estimated at 35 613 € (range 12 802€ - 115 785€). With an EBITDA of 16 983€, the sector multiple of 2.2x is applied. 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 ATTITUDE SSE with other companies in the same sector:
Voir toutes les statistiques du secteur Formation continue d'adultes
The revenue of ATTITUDE SSE in 2024 is 68 k€.
Yes, ATTITUDE SSE generated a net profit of 17 k€ in 2024.
The headquarters of ATTITUDE SSE is located in CHANGE (53810), in the department Mayenne.
The tax return of ATTITUDE SSE 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).
ATTITUDE SSE 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.