DELIMATA CONSEIL : revenue, balance sheet and financial ratios

DELIMATA CONSEIL is a French company founded 8 years ago, specialized in the sector Activités des agents et courtiers d'assurances. Based in TASSIN-LA-DEMI-LUNE (69160), this company of category PME shows in 2023 a revenue of 469 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - DELIMATA CONSEIL (SIREN 834261554)
Indicator 2023 2021 2020
Revenue 469 124 € 277 263 € 327 919 €
Net income 503 747 € -54 638 € 3 070 €
EBITDA 159 063 € -44 790 € 13 935 €
Net margin 107.4% -19.7% 0.9%

Revenue and income statement

In 2023, DELIMATA CONSEIL achieves revenue of 469 k€. Over the period 2020-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +12.7%. Vs 2021, growth of +69% (277 k€ -> 469 k€). After deducting consumption (0 €), gross margin stands at 469 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 159 k€, representing 33.9% of revenue. Positive scissor effect: EBITDA margin improves by +50.1 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 504 k€, i.e. 107.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

469 124 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

469 124 €

EBITDA (2023) ?
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

159 063 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

146 717 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

503 747 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

33.5%

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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 54%. 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 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 107.9% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

53.585%

Financial autonomy (2023) ?
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

62.551%

Cash flow / Revenue (2023) ?
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

107.947%

Repayment capacity (2023) ?
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

1.088

Asset age ratio (2023) ?
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

4.4%

Solvency indicators evolution
DELIMATA CONSEIL

Sector positioning

Debt ratio
53.59 2023
2020
2021
2023
Q1: 0.0
Med: 8.56
Q3: 49.2
Average +46 pts over 3 years

In 2023, the debt ratio of DELIMATA CONSEIL (53.59) 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
62.55% 2023
2020
2021
2023
Q1: 14.07%
Med: 47.29%
Q3: 74.24%
Good -11 pts over 3 years

In 2023, the financial autonomy of DELIMATA CONSEIL (62.5%) 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.

Repayment capacity
1.09 years 2023
2020
2021
2023
Q1: 0.0 years
Med: 0.13 years
Q3: 2.02 years
Average

In 2023, the repayment capacity of DELIMATA CONSEIL (1.09) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 259.70. 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 6.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

259.705

Interest coverage (2023) ?
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

6.284

Liquidity indicators evolution
DELIMATA CONSEIL

Sector positioning

Liquidity ratio
259.7 2023
2020
2021
2023
Q1: 123.62
Med: 243.64
Q3: 585.08
Good -6 pts over 3 years

In 2023, the liquidity ratio of DELIMATA CONSEIL (259.70) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
6.28x 2023
2020
2021
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.99x
Excellent

In 2023, the interest coverage of DELIMATA CONSEIL (6.3x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 89 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. The gap of 56 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 68 days of revenue, i.e. 88 k€ to permanently finance. Over 2020-2023, WCR increased by +74%, requiring additional financing.

Operating WCR (2023) ?
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

88 256 €

Customer credit (2023) ?
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

89 j

Supplier credit (2023) ?
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

33 j

Inventory turnover (2023) ?
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 (2023) ?
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

68 j

WCR and payment terms evolution
DELIMATA CONSEIL

Positioning of DELIMATA CONSEIL in its sector

Comparison with sector Activités des agents et courtiers d'assurances

Valuation estimate

Based on 193 transactions of similar company sales (all years), the value of DELIMATA CONSEIL is estimated at 437 324 € (range 159 343€ - 1 674 465€). With an EBITDA of 159 063€, the sector multiple of 1.2x is applied. The price/revenue ratio is 0.98x (in line with sector norms). 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 2023
193 transactions
159k€ 437k€ 1674k€
437 324 € Range: 159 343€ - 1 674 465€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
159 063 € × 1.2x
Estimation 192 570 €
49 739€ - 982 934€
Revenue Multiple 30%
469 124 € × 0.98x
Estimation 460 881 €
128 524€ - 857 158€
Net Income Multiple 20%
503 747 € × 2.0x
Estimation 1 013 876 €
479 583€ - 4 629 254€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 193 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 (Activités des agents et courtiers d'assurances)

Compare DELIMATA CONSEIL with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agents et courtiers d'assurances

Frequently asked questions about DELIMATA CONSEIL

What is the revenue of DELIMATA CONSEIL ?

The revenue of DELIMATA CONSEIL in 2023 is 469 k€.

Is DELIMATA CONSEIL profitable?

Yes, DELIMATA CONSEIL generated a net profit of 504 k€ in 2023.

Where is the headquarters of DELIMATA CONSEIL ?

The headquarters of DELIMATA CONSEIL is located in TASSIN-LA-DEMI-LUNE (69160), in the department Rhone.

Where to find the tax return of DELIMATA CONSEIL ?

The tax return of DELIMATA CONSEIL 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 DELIMATA CONSEIL operate?

DELIMATA CONSEIL operates in the sector Activités des agents et courtiers d'assurances (NAF code 66.22Z). See the 'Sector positioning' section above to compare the company with its competitors.