SIREN : 439066044
D2J is a French company founded 24 years ago, specialized in the sector Formation continue d'adultes. Based in TOURS (37000), this company of category PME shows in 2024 a revenue of 2.6 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 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|
| Revenue | 2 618 048 € | 1 560 619 € | 1 293 217 € | 979 342 € | 920 952 € | N/C | N/C |
| Net income | 58 863 € | 54 775 € | 273 € | 36 658 € | 53 286 € | -18 868 € | -16 200 € |
| EBITDA | 130 068 € | 97 130 € | 6 808 € | 49 200 € | 146 904 € | N/C | N/C |
| Net margin | 2.2% | 3.5% | 0.0% | 3.7% | 5.8% | N/C | N/C |
In 2024, D2J achieves revenue of 2.6 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +29.8%. Vs 2023, growth of +68% (1.6 M€ -> 2.6 M€). After deducting consumption (24 k€), gross margin stands at 2.6 M€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 130 k€, representing 5.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 59 k€, i.e. 2.2% of revenue. This profit can be retained or distributed to shareholders.
2 618 048 €
2 593 585 €
130 068 €
79 399 €
58 863 €
4.9%
The debt ratio (= Financial debt / Equity x 100) stands at 56%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
55.984%
30.314%
1.531%
3.93
34.6%
In 2024, the debt ratio of D2J (55.98) 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 D2J (30.3%) 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 D2J (3.93) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 168.96. 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 1.8x. Coverage is limited: any activity downturn would jeopardize interest payments.
168.964
1.818
In 2024, the liquidity ratio of D2J (168.96) 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 2024, the interest coverage of D2J (1.8x) 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: 81 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. The gap of 31 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 64 days of revenue, i.e. 467 k€ to permanently finance.
467 426 €
81 j
50 j
0 j
64 j
Based on 134 transactions of similar company sales (all years), the value of D2J is estimated at 456 317 € (range 157 659€ - 1 102 613€). With an EBITDA of 130 068€, 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 D2J with other companies in the same sector:
Voir toutes les statistiques du secteur Formation continue d'adultes
The revenue of D2J in 2024 is 2.6 M€.
Yes, D2J generated a net profit of 59 k€ in 2024.
The headquarters of D2J is located in TOURS (37000), in the department Indre-et-Loire.
The tax return of D2J 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).
D2J 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.