SIREN : 821715158
SAS 1 2 3 DIPLOME is a French company founded 9 years ago, specialized in the sector Formation continue d'adultes. Based in VALENCIENNES (59300), this company of category PME shows in 2024 a revenue of 2.4 M€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 |
|---|---|---|---|---|---|---|
| Revenue | 2 390 530 € | 1 510 040 € | 1 497 138 € | 1 339 224 € | 1 260 740 € | 1 388 868 € |
| Net income | 365 764 € | 241 799 € | 243 686 € | 209 947 € | 323 050 € | 263 369 € |
| EBITDA | 517 613 € | 325 086 € | 336 482 € | 297 180 € | 439 330 € | 356 644 € |
| Net margin | 15.3% | 16.0% | 16.3% | 15.7% | 25.6% | 19.0% |
In 2024, SAS 1 2 3 DIPLOME achieves revenue of 2.4 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.5%. Vs 2023, growth of +58% (1.5 M€ -> 2.4 M€). After deducting consumption (0 €), gross margin stands at 2.4 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 518 k€, representing 21.7% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 366 k€, i.e. 15.3% of revenue. This profit can be retained or distributed to shareholders.
2 390 530 €
2 390 530 €
517 613 €
478 247 €
365 764 €
21.7%
The debt ratio (= Financial debt / Equity x 100) stands at 37%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
37.041%
34.214%
15.331%
0.391
In 2024, the debt ratio of SAS 1 2 3 DIPLOME (37.04) 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 SAS 1 2 3 DIPLOME (34.2%) 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 SAS 1 2 3 DIPLOME (0.39) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 187.20. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.
187.204
0.209
In 2024, the liquidity ratio of SAS 1 2 3 DIPLOME (187.20) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of SAS 1 2 3 DIPLOME (0.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 166 days. Excellent situation: suppliers finance 136 days of the operating cycle (retail model). Overall, WCR represents 4 days of revenue, i.e. 29 k€ to permanently finance. Notable WCR improvement over the period (-86%), freeing up cash.
28 854 €
30 j
166 j
0 j
4 j
Based on 134 transactions of similar company sales (all years), the value of SAS 1 2 3 DIPLOME is estimated at 1 032 323 € (range 369 016€ - 3 122 522€). With an EBITDA of 517 613€, 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 SAS 1 2 3 DIPLOME with other companies in the same sector:
Voir toutes les statistiques du secteur Formation continue d'adultes
The revenue of SAS 1 2 3 DIPLOME in 2024 is 2.4 M€.
Yes, SAS 1 2 3 DIPLOME generated a net profit of 366 k€ in 2024.
The headquarters of SAS 1 2 3 DIPLOME is located in VALENCIENNES (59300), in the department Nord.
The tax return of SAS 1 2 3 DIPLOME 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).
SAS 1 2 3 DIPLOME 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.