DILECTUS FORMATION ET CONSEILS : revenue, balance sheet and financial ratios

DILECTUS FORMATION ET CONSEILS is a French company founded 9 years ago, specialized in the sector Formation continue d'adultes. Based in COMELLE (LA) (71990), this company of category PME shows in 2025 a revenue of 22 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - DILECTUS FORMATION ET CONSEILS (SIREN 828161463)
Indicator 2025 2024 2023 2022
Revenue 22 241 € 25 540 € 25 895 € 37 819 €
Net income 4 456 € -4 014 € -887 € 821 €
EBITDA 4 972 € -3 135 € -12 177 € 1 164 €
Net margin 20.0% -15.7% -3.4% 2.2%

Revenue and income statement

In 2025, DILECTUS FORMATION ET CONSEILS achieves revenue of 22 k€. Revenue is declining over the period 2022-2025 (CAGR: -16.2%). Significant drop of -13% vs 2024. After deducting consumption (0 €), gross margin stands at 22 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 5 k€, representing 22.4% of revenue. Positive scissor effect: EBITDA margin improves by +34.6 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 4 k€, i.e. 20.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

22 241 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

22 241 €

EBITDA (2025) ?
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

4 972 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

4 456 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

4 456 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

22.4%

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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 25%. 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 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 21.5% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

24.588%

Financial autonomy (2025) ?
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

7.075%

Cash flow / Revenue (2025) ?
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

21.487%

Repayment capacity (2025) ?
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

0.078

Solvency indicators evolution
DILECTUS FORMATION ET CONSEILS

Sector positioning

Debt ratio
24.59 2025
2023
2024
2025
Q1: 0.0
Med: 4.1
Q3: 39.26
Average -10 pts over 3 years

In 2025, the debt ratio of DILECTUS FORMATION ET CON... (24.59) 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
7.08% 2025
2023
2024
2025
Q1: 1.95%
Med: 30.49%
Q3: 62.39%
Average

In 2025, the financial autonomy of DILECTUS FORMATION ET CON... (7.1%) 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
0.08 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 0.68 years
Average +28 pts over 3 years

In 2025, the repayment capacity of DILECTUS FORMATION ET CON... (0.08) 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.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 65 days. Excellent situation: suppliers finance 65 days of the operating cycle (retail model). WCR is negative (-301 days): operations structurally generate cash. Notable WCR improvement over the period (-69%), freeing up cash.

Operating WCR (2025) ?
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

-18 566 €

Customer credit (2025) ?
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

0 j

Supplier credit (2025) ?
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

65 j

Inventory turnover (2025) ?
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 (2025) ?
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

-301 j

WCR and payment terms evolution
DILECTUS FORMATION ET CONSEILS

Positioning of DILECTUS FORMATION ET CONSEILS in its sector

Comparison with sector Formation continue d'adultes

Valuation estimate

Based on 134 transactions of similar company sales (all years), the value of DILECTUS FORMATION ET CONSEILS is estimated at 10 392 € (range 3 725€ - 32 836€). With an EBITDA of 4 972€, 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.

Estimated enterprise value 2025
134 transactions
3k€ 10k€ 32k€
10 392 € Range: 3 725€ - 32 836€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
4 972 € × 2.2x
Estimation 10 780 €
3 906€ - 28 038€
Revenue Multiple 30%
22 241 € × 0.36x
Estimation 7 950 €
2 652€ - 15 543€
Net Income Multiple 20%
4 456 € × 2.9x
Estimation 13 087 €
4 883€ - 70 775€

Valuation evolution

How is this estimate calculated?

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.

  • 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 (Formation continue d'adultes)

Compare DILECTUS FORMATION ET CONSEILS with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about DILECTUS FORMATION ET CONSEILS

What is the revenue of DILECTUS FORMATION ET CONSEILS ?

The revenue of DILECTUS FORMATION ET CONSEILS in 2025 is 22 k€.

Is DILECTUS FORMATION ET CONSEILS profitable?

Yes, DILECTUS FORMATION ET CONSEILS generated a net profit of 4 k€ in 2025.

Where is the headquarters of DILECTUS FORMATION ET CONSEILS ?

The headquarters of DILECTUS FORMATION ET CONSEILS is located in COMELLE (LA) (71990), in the department Saone-et-Loire.

Where to find the tax return of DILECTUS FORMATION ET CONSEILS ?

The tax return of DILECTUS FORMATION ET CONSEILS 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 DILECTUS FORMATION ET CONSEILS operate?

DILECTUS FORMATION ET CONSEILS 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.