M.P DELOCHE & ASSOCIES : revenue, balance sheet and financial ratios

M.P DELOCHE & ASSOCIES is a French company founded 19 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in LYON (69003), this company of category PME shows in 2023 a revenue of 320 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - M.P DELOCHE & ASSOCIES (SIREN 491282125)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 320 429 € 335 323 € 318 986 € 309 152 € 230 930 € 184 071 € 229 055 € 245 870 €
Net income -600 853 € 96 543 € 1 136 880 € 549 684 € 1 505 945 € 843 535 € 454 674 € -261 386 €
EBITDA 153 618 € 158 866 € 152 997 € 117 067 € -25 340 € -18 317 € 30 720 € 37 100 €
Net margin -187.5% 28.8% 356.4% 177.8% 652.1% 458.3% 198.5% -106.3%

Revenue and income statement

In 2023, M.P DELOCHE & ASSOCIES achieves revenue of 320 k€. Revenue is growing positively over 8 years (CAGR: +3.9%). Slight decline of -4% vs 2022. After deducting consumption (0 €), gross margin stands at 320 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 154 k€, representing 47.9% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -601 k€ (-187.5% of revenue), which will impact equity.

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

320 429 €

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

320 429 €

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

153 618 €

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

133 752 €

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

-600 853 €

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

47.9%

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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 58%. 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 19.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 61.8% 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

54.492%

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

58.105%

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

61.774%

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

19.54

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

43.3%

Solvency indicators evolution
M.P DELOCHE & ASSOCIES

Sector positioning

Debt ratio
54.49 2023
2021
2022
2023
Q1: 0.0
Med: 4.57
Q3: 46.64
Average

In 2023, the debt ratio of M.P DELOCHE & ASSOCIES (54.49) 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
58.1% 2023
2021
2022
2023
Q1: 4.34%
Med: 38.5%
Q3: 74.88%
Good +9 pts over 3 years

In 2023, the financial autonomy of M.P DELOCHE & ASSOCIES (58.1%) 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
19.54 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Average

In 2023, the repayment capacity of M.P DELOCHE & ASSOCIES (19.54) 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 397.87. 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 511.4x. 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

397.872

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

511.403

Liquidity indicators evolution
M.P DELOCHE & ASSOCIES

Sector positioning

Liquidity ratio
397.87 2023
2021
2022
2023
Q1: 139.65
Med: 306.13
Q3: 898.97
Good -21 pts over 3 years

In 2023, the liquidity ratio of M.P DELOCHE & ASSOCIES (397.87) 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
511.4x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.24x
Excellent

In 2023, the interest coverage of M.P DELOCHE & ASSOCIES (511.4x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Overall, WCR represents 4155 days of revenue, i.e. 3.7 M€ to permanently finance.

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

3 698 366 €

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

0 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

17 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

4155 j

WCR and payment terms evolution
M.P DELOCHE & ASSOCIES

Positioning of M.P DELOCHE & ASSOCIES in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 66 transactions of similar company sales in 2023, the value of M.P DELOCHE & ASSOCIES is estimated at 456 073 € (range 103 240€ - 676 221€). With an EBITDA of 153 618€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.63x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
66 tx
103k€ 456k€ 676k€
456 073 € Range: 103 240€ - 676 221€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
153 618 € × 4.0x
Estimation 608 144 €
112 735€ - 891 419€
Revenue Multiple 30%
320 429 € × 0.63x
Estimation 202 623 €
87 416€ - 317 557€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 66 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 (Conseil pour les affaires et autres conseils de gestion)

Compare M.P DELOCHE & ASSOCIES with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about M.P DELOCHE & ASSOCIES

What is the revenue of M.P DELOCHE & ASSOCIES ?

The revenue of M.P DELOCHE & ASSOCIES in 2023 is 320 k€.

Is M.P DELOCHE & ASSOCIES profitable?

M.P DELOCHE & ASSOCIES recorded a net loss in 2023.

Where is the headquarters of M.P DELOCHE & ASSOCIES ?

The headquarters of M.P DELOCHE & ASSOCIES is located in LYON (69003), in the department Rhone.

Where to find the tax return of M.P DELOCHE & ASSOCIES ?

The tax return of M.P DELOCHE & ASSOCIES 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 M.P DELOCHE & ASSOCIES operate?

M.P DELOCHE & ASSOCIES operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.