LEFEBVRE DALLOZ COMPETENCES : revenue, balance sheet and financial ratios

LEFEBVRE DALLOZ COMPETENCES is a French company founded 21 years ago, specialized in the sector Formation continue d'adultes. Based in COURBEVOIE (92400), this company of category ETI shows in 2024 a revenue of 48.9 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

Financial history - LEFEBVRE DALLOZ COMPETENCES (SIREN 479163131)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 48 903 000 € 47 695 000 € 46 130 087 € 3 614 684 € 3 376 526 € 4 007 909 € 4 343 089 € 4 141 037 € 3 654 812 €
Net income -1 837 000 € 1 564 000 € -4 789 758 € 236 400 € -213 389 € -76 876 € 801 787 € 549 676 € 493 622 €
EBITDA 620 000 € 2 581 000 € 2 717 282 € -396 240 € -462 953 € 173 378 € 1 009 057 € 911 211 € 840 957 €
Net margin -3.8% 3.3% -10.4% 6.5% -6.3% -1.9% 18.5% 13.3% 13.5%

Revenue and income statement

In 2024, LEFEBVRE DALLOZ COMPETENCES achieves revenue of 48.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +38.3%. Vs 2023: +3%. After deducting consumption (105 k€), gross margin stands at 48.8 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 620 k€, representing 1.3% of revenue. Warning negative scissor effect: despite revenue change (+3%), EBITDA varies by -76%, reducing margin by 4.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -1.8 M€ (-3.8% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

48 903 000 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

48 798 000 €

EBITDA (2024) ?
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

620 000 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-492 000 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 837 000 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.3%

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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 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 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 0.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2024) ?
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

9.014%

Cash flow / Revenue (2024) ?
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

0.296%

Repayment capacity (2024) ?
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

0.0

Asset age ratio (2024) ?
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

17.6%

Solvency indicators evolution
LEFEBVRE DALLOZ COMPETENCES

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 3.22
Q3: 34.93
Excellent

In 2024, the debt ratio of LEFEBVRE DALLOZ COMPETENCES (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
9.01% 2024
2022
2023
2024
Q1: 1.03%
Med: 30.48%
Q3: 60.98%
Average

In 2024, the financial autonomy of LEFEBVRE DALLOZ COMPETENCES (9.0%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.51 years
Excellent

In 2024, the repayment capacity of LEFEBVRE DALLOZ COMPETENCES (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 81.19. 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 147.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

81.187

Interest coverage (2024) ?
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

147.419

Liquidity indicators evolution
LEFEBVRE DALLOZ COMPETENCES

Sector positioning

Liquidity ratio
81.19 2024
2022
2023
2024
Q1: 126.79
Med: 230.24
Q3: 439.51
Watch

In 2024, the liquidity ratio of LEFEBVRE DALLOZ COMPETENCES (81.19) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
147.42x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.65x
Excellent

In 2024, the interest coverage of LEFEBVRE DALLOZ COMPETENCES (147.4x) 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: 157 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 81 days. The gap of 76 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 23 days of revenue, i.e. 3.1 M€ to permanently finance. Over 2016-2024, WCR increased by +304%, requiring additional financing.

Operating WCR (2024) ?
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

3 102 895 €

Customer credit (2024) ?
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

157 j

Supplier credit (2024) ?
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

81 j

Inventory turnover (2024) ?
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 (2024) ?
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

23 j

WCR and payment terms evolution
LEFEBVRE DALLOZ COMPETENCES

Positioning of LEFEBVRE DALLOZ COMPETENCES 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 LEFEBVRE DALLOZ COMPETENCES is estimated at 7 395 102 € (range 2 491 422€ - 15 001 283€). With an EBITDA of 620 000€, 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 2024
134 transactions
2491k€ 7395k€ 15001k€
7 395 102 € Range: 2 491 422€ - 15 001 283€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
620 000 € × 2.2x
Estimation 1 344 264 €
487 117€ - 3 496 242€
Revenue Multiple 30%
48 903 000 € × 0.36x
Estimation 17 479 833 €
5 831 931€ - 34 176 353€

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 LEFEBVRE DALLOZ COMPETENCES with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about LEFEBVRE DALLOZ COMPETENCES

What is the revenue of LEFEBVRE DALLOZ COMPETENCES ?

The revenue of LEFEBVRE DALLOZ COMPETENCES in 2024 is 48.9 M€.

Is LEFEBVRE DALLOZ COMPETENCES profitable?

LEFEBVRE DALLOZ COMPETENCES recorded a net loss in 2024.

Where is the headquarters of LEFEBVRE DALLOZ COMPETENCES ?

The headquarters of LEFEBVRE DALLOZ COMPETENCES is located in COURBEVOIE (92400), in the department Hauts-de-Seine.

Where to find the tax return of LEFEBVRE DALLOZ COMPETENCES ?

The tax return of LEFEBVRE DALLOZ COMPETENCES 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 LEFEBVRE DALLOZ COMPETENCES operate?

LEFEBVRE DALLOZ COMPETENCES 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.