SIREN : 382504306
COMMENT DIRE is a French company founded 34 years ago, specialized in the sector Formation continue d'adultes. Based in PARIS (75005), this company of category PME shows in 2017 a revenue of 304 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 | 2017 | 2016 |
|---|---|---|
| Revenue | 303 563 € | 327 220 € |
| Net income | 18 185 € | 26 974 € |
| EBITDA | 24 285 € | 35 552 € |
| Net margin | 6.0% | 8.2% |
In 2017, COMMENT DIRE achieves revenue of 304 k€. Slight decline of -7% vs 2016. After deducting consumption (0 €), gross margin stands at 304 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 24 k€, representing 8.0% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -32%, reducing margin by 2.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 18 k€, i.e. 6.0% of revenue. This profit can be retained or distributed to shareholders.
303 563 €
303 563 €
24 285 €
21 545 €
18 185 €
8.0%
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 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
0.021%
26.937%
6.224%
0.001
21.3%
In 2017, the debt ratio of COMMENT DIRE (0.02) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2017, the financial autonomy of COMMENT DIRE (26.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2017, the repayment capacity of COMMENT DIRE (0.00) 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 132.22. 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 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.
132.221
0.618
In 2017, the liquidity ratio of COMMENT DIRE (132.22) 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.
In 2017, the interest coverage of COMMENT DIRE (0.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 109 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 141 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). Overall, WCR represents 56 days of revenue, i.e. 48 k€ to permanently finance.
47 590 €
109 j
141 j
0 j
56 j
Based on 134 transactions of similar company sales (all years), the value of COMMENT DIRE is estimated at 69 560 € (range 24 385€ - 189 884€). With an EBITDA of 24 285€, 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 COMMENT DIRE with other companies in the same sector:
Voir toutes les statistiques du secteur Formation continue d'adultes
The revenue of COMMENT DIRE in 2017 is 304 k€.
Yes, COMMENT DIRE generated a net profit of 18 k€ in 2017.
The headquarters of COMMENT DIRE is located in PARIS (75005), in the department Paris.
The tax return of COMMENT DIRE 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).
COMMENT DIRE 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.