Le dernier exercice comptable publié pour cette entreprise remonte à 2022. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

DELTA CONCEPT : revenue, balance sheet and financial ratios

DELTA CONCEPT is a French company founded 20 years ago, specialized in the sector Fabrication d'instrumentation scientifique et technique. Based in SAINT-EGREVE (38120), this company of category PME shows in 2022 a revenue of 313 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, DELTA CONCEPT combines a growing business with positive profitability. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - DELTA CONCEPT (SIREN 490967569)
Indicator 2022 2019 2017
Revenue 313 466 € 229 498 € N/C
Net income 29 756 € 44 764 € 1 102 €
EBITDA 11 237 € 88 523 € N/C
Net margin 9.5% 19.5% N/C

Revenue and income statement

In 2022, DELTA CONCEPT achieves revenue of 313 k€. Over the period 2019-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +11.0%. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11 k€, representing 3.6% of revenue. This ratio is slightly less favorable than the sector median (7.6%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 30 k€, i.e. 9.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

313 466 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

313 466 €

EBITDA (2022) ?
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

11 237 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

6 514 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

29 756 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.6%

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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 63%. This ratio is less favorable than the sector median (18.3%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 53%. This ratio is slightly less favorable than the sector median (53.9%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.2 years of cash flow to repay all financial debt. This ratio is less favorable than the sector median (0.4 years) and warrants attention. Cash flow represents 10.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (6.8%).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

62.81%

Financial autonomy (2022) ?
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

52.52%

Cash flow / Revenue (2022) ?
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

10.1%

Repayment capacity (2022) ?
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

4.16

Asset age ratio (2022) ?
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

8.3%

Solvency indicators evolution
DELTA CONCEPT

Sector positioning

Debt ratio
62.81% 2022
Q1: 0.07%
Med: 18.3%
Q3: 57.73%
Watch

In 2022, the debt ratio of DELTA CONCEPT (62.8%) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
52.52% 2022
Q1: 33.12%
Med: 53.85%
Q3: 69.01%
Average +7 pts over 3 years

In 2022, the financial autonomy of DELTA CONCEPT (52.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
4.16 years 2022
Q1: 0.0 years
Med: 0.37 years
Q3: 1.84 years
Watch

In 2022, the repayment capacity of DELTA CONCEPT (4.16) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 3.62. This ratio is more favorable than the sector median (2.9). The interest coverage ratio (= EBIT / Interest expenses) is 12.3x. Compared with its sector, this ratio places the company among the best positioned (sector median: 0.7x).

Liquidity ratio (2022) ?
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

3.62

Interest coverage (2022) ?
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

12.33

Liquidity indicators evolution
DELTA CONCEPT

Sector positioning

Liquidity ratio
3.62 2022
Q1: 2.09
Med: 2.93
Q3: 4.43
Good +24 pts over 3 years

In 2022, the liquidity ratio of DELTA CONCEPT (3.62) 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
12.33x 2022
Q1: 0.0x
Med: 0.69x
Q3: 3.61x
Excellent

In 2022, the interest coverage of DELTA CONCEPT (12.3x) 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: 83 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 76 days. The company must finance 7 days of gap between collections and payments. Inventory turnover is 39 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 158 days of revenue, i.e. 138 k€ to permanently finance.

Operating WCR (2022) ?
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

137 809 €

Customer credit (2022) ?
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

83 j

Supplier credit (2022) ?
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

76 j

Inventory turnover (2022) ?
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

39 j

WCR in days of revenue (2022) ?
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

158 j

WCR and payment terms evolution
DELTA CONCEPT

Positioning of DELTA CONCEPT in its sector

Comparison with sector Fabrication d'instrumentation scientifique et technique

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (29 transactions). This range of 17 702€ to 157 416€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
17k€ 36k€ 157k€
36 380 € Range: 17 702€ - 157 416€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 29 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 (Fabrication d'instrumentation scientifique et technique)

Compare DELTA CONCEPT with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'instrumentation scientifique et technique

Top companies in Fabrication d'instrumentation scientifique et technique

Largest companies by revenue in the sector Fabrication d'instrumentation scientifique et technique:

Top companies in Isere

Largest companies by revenue in the department Isere:

Voir le classement complet du département Isere

Frequently asked questions about DELTA CONCEPT

What is the revenue of DELTA CONCEPT ?

The revenue of DELTA CONCEPT in 2022 is 313 k€.

Is DELTA CONCEPT profitable?

Yes, DELTA CONCEPT generated a net profit of 30 k€ in 2022.

Where is the headquarters of DELTA CONCEPT ?

The headquarters of DELTA CONCEPT is located in SAINT-EGREVE (38120), in the department Isere.

Where to find the tax return of DELTA CONCEPT ?

The tax return of DELTA CONCEPT 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 DELTA CONCEPT operate?

DELTA CONCEPT operates in the sector Fabrication d'instrumentation scientifique et technique (NAF code 26.51B). See the 'Sector positioning' section above to compare the company with its competitors.