SIREN : 452717267
PRECEPT MEDIA FORMATION is a French company founded 22 years ago, specialized in the sector Formation continue d'adultes. Based in DRAVEIL (91210), this company of category PME shows in 2024 a revenue of 143 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 143 430 € | 101 145 € | 96 188 € | 170 865 € | 234 071 € | 662 072 € | 856 189 € | 596 966 € | 350 692 € |
| Net income | 8 490 € | -1 400 € | 7 941 € | 21 168 € | 20 558 € | 48 282 € | 38 850 € | 30 566 € | 17 433 € |
| EBITDA | 5 298 € | -4 125 € | 9 693 € | 17 323 € | 24 019 € | 59 857 € | 48 064 € | 36 291 € | 15 897 € |
| Net margin | 5.9% | -1.4% | 8.3% | 12.4% | 8.8% | 7.3% | 4.5% | 5.1% | 5.0% |
In 2024, PRECEPT MEDIA FORMATION achieves revenue of 143 k€. Revenue is declining over the period 2016-2024 (CAGR: -10.6%). Vs 2023, growth of +42% (101 k€ -> 143 k€). After deducting consumption (0 €), gross margin stands at 143 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 3.7% of revenue. Positive scissor effect: EBITDA margin improves by +7.8 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8 k€, i.e. 5.9% of revenue. This profit can be retained or distributed to shareholders.
143 430 €
143 430 €
5 298 €
5 128 €
8 490 €
3.7%
The debt ratio (= Financial debt / Equity x 100) stands at 22%. 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 43%. 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 3.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
21.66%
42.631%
5.919%
3.732
In 2024, the debt ratio of PRECEPT MEDIA FORMATION (21.66) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of PRECEPT MEDIA FORMATION (42.6%) 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.
In 2024, the repayment capacity of PRECEPT MEDIA FORMATION (3.73) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 32.8x. Operating income very largely covers interest expenses: high safety margin.
0.0
32.805
In 2024, the liquidity ratio of PRECEPT MEDIA FORMATION (0.00) 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.
In 2024, the interest coverage of PRECEPT MEDIA FORMATION (32.8x) 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) 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: 107 days. Excellent situation: suppliers finance 107 days of the operating cycle (retail model). WCR is negative (-291 days): operations structurally generate cash. Notable WCR improvement over the period (-262%), freeing up cash.
-116 128 €
0 j
107 j
0 j
-291 j
Based on 134 transactions of similar company sales (all years), the value of PRECEPT MEDIA FORMATION is estimated at 26 110 € (range 9 073€ - 71 978€). With an EBITDA of 5 298€, 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare PRECEPT MEDIA FORMATION with other companies in the same sector:
Voir toutes les statistiques du secteur Formation continue d'adultes
The revenue of PRECEPT MEDIA FORMATION in 2024 is 143 k€.
Yes, PRECEPT MEDIA FORMATION generated a net profit of 8 k€ in 2024.
The headquarters of PRECEPT MEDIA FORMATION is located in DRAVEIL (91210), in the department Essonne.
The tax return of PRECEPT MEDIA FORMATION 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).
PRECEPT MEDIA FORMATION 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.