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ORIENTACTION : revenue, balance sheet and financial ratios

ORIENTACTION is a French company founded 17 years ago, specialized in the sector Formation continue d'adultes. Based in LE MANS (72000), this company of category PME shows in 2017 a revenue of 755 k€. 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 - ORIENTACTION (SIREN 508979143)
Indicator 2024 2023 2018 2017
Revenue N/C N/C N/C 754 802 €
Net income 481 500 € 1 538 177 € 54 809 € 51 449 €
EBITDA N/C N/C N/C 33 390 €
Net margin N/C N/C N/C 6.8%

Revenue and income statement

In 2024, ORIENTACTION generates positive net income of 482 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 51 k€ -> 482 k€.

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

481 500 €

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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 379%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

378.812%

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

10.2%

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

53.3%

Solvency indicators evolution
ORIENTACTION

Sector positioning

Debt ratio
378.81 2024
2018
2023
2024
Q1: 0.0
Med: 3.22
Q3: 34.93
Watch

In 2024, the debt ratio of ORIENTACTION (378.81) 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
10.2% 2024
2018
2023
2024
Q1: 1.03%
Med: 30.48%
Q3: 60.98%
Average

In 2024, the financial autonomy of ORIENTACTION (10.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 256.18. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

256.184

Liquidity indicators evolution
ORIENTACTION

Sector positioning

Liquidity ratio
256.18 2024
2018
2023
2024
Q1: 126.79
Med: 230.24
Q3: 439.51
Good +26 pts over 3 years

In 2024, the liquidity ratio of ORIENTACTION (256.18) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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 and payment terms evolution
ORIENTACTION

Positioning of ORIENTACTION 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 ORIENTACTION is estimated at 1 414 145 € (range 527 587€ - 7 647 712€). 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
527k€ 1414k€ 7647k€
1 414 145 € Range: 527 587€ - 7 647 712€
NAF 5 all-time

Valuation method used

Net Income Multiple
481 500 € × 2.9x = 1 414 145 €
Range: 527 588€ - 7 647 713€

Only this financial indicator is available for this company.

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 ORIENTACTION with other companies in the same sector:

Frequently asked questions about ORIENTACTION

What is the revenue of ORIENTACTION ?

The revenue of ORIENTACTION in 2017 is 755 k€.

Is ORIENTACTION profitable?

Yes, ORIENTACTION generated a net profit of 482 k€ in 2024.

Where is the headquarters of ORIENTACTION ?

The headquarters of ORIENTACTION is located in LE MANS (72000), in the department Sarthe.

Where to find the tax return of ORIENTACTION ?

The tax return of ORIENTACTION 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 ORIENTACTION operate?

ORIENTACTION 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.