ETABLISSEMENTS ODIEVRE : revenue, balance sheet and financial ratios

ETABLISSEMENTS ODIEVRE is a French company founded 33 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail . Based in VIEUX-MANOIR (76750), this company of category ETI shows in 2025 a revenue of 2.2 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

Financial history - ETABLISSEMENTS ODIEVRE (SIREN 388139313)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 211 894 € 2 283 337 € 2 075 491 € 1 736 261 € 1 680 888 € 1 623 825 € 1 243 128 € 4 940 € 4 194 695 € 12 699 435 €
Net income -502 057 € -367 889 € -367 567 € -657 205 € -666 838 € -434 735 € -684 432 € -99 753 € -115 591 € 400 829 €
EBITDA 184 804 € 344 296 € 362 048 € -118 582 € -223 343 € 216 438 € 65 773 € -173 728 € -275 538 € 225 136 €
Net margin -22.7% -16.1% -17.7% -37.9% -39.7% -26.8% -55.1% -2019.3% -2.8% 3.2%

Revenue and income statement

In 2025, ETABLISSEMENTS ODIEVRE achieves revenue of 2.2 M€. Revenue is declining over the period 2016-2025 (CAGR: -17.6%). Slight decline of -3% vs 2024. After deducting consumption (12 k€), gross margin stands at 2.2 M€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 185 k€, representing 8.4% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -46%, reducing margin by 6.7 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -502 k€ (-22.7% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 211 894 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 200 042 €

EBITDA (2025) ?
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

184 804 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-415 657 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-502 057 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.4%

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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 1302%. 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 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 46.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1301.547%

Financial autonomy (2025) ?
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

5.667%

Cash flow / Revenue (2025) ?
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

4.492%

Repayment capacity (2025) ?
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

46.161

Asset age ratio (2025) ?
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

52.9%

Solvency indicators evolution
ETABLISSEMENTS ODIEVRE

Sector positioning

Debt ratio
1301.55 2025
2023
2024
2025
Q1: 6.47
Med: 45.92
Q3: 121.67
Watch

In 2025, the debt ratio of ETABLISSEMENTS ODIEVRE (1301.55) 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
5.67% 2025
2023
2024
2025
Q1: 19.72%
Med: 40.93%
Q3: 57.41%
Average

In 2025, the financial autonomy of ETABLISSEMENTS ODIEVRE (5.7%) 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
46.16 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 2.08 years
Q3: 6.31 years
Watch

In 2025, the repayment capacity of ETABLISSEMENTS ODIEVRE (46.16) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 95.27. 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 81.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

95.265

Interest coverage (2025) ?
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

81.144

Liquidity indicators evolution
ETABLISSEMENTS ODIEVRE

Sector positioning

Liquidity ratio
95.27 2025
2023
2024
2025
Q1: 130.13
Med: 212.59
Q3: 336.97
Watch +12 pts over 3 years

In 2025, the liquidity ratio of ETABLISSEMENTS ODIEVRE (95.27) 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
81.14x 2025
2023
2024
2025
Q1: 0.0x
Med: 13.85x
Q3: 38.47x
Excellent +10 pts over 3 years

In 2025, the interest coverage of ETABLISSEMENTS ODIEVRE (81.1x) 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: 142 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 198 days. Excellent situation: suppliers finance 56 days of the operating cycle (retail model). Overall, WCR represents 182 days of revenue, i.e. 1.1 M€ to permanently finance. Notable WCR improvement over the period (-80%), freeing up cash.

Operating WCR (2025) ?
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

1 119 174 €

Customer credit (2025) ?
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

142 j

Supplier credit (2025) ?
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

198 j

Inventory turnover (2025) ?
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 (2025) ?
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

182 j

WCR and payment terms evolution
ETABLISSEMENTS ODIEVRE

Positioning of ETABLISSEMENTS ODIEVRE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Valuation estimate

Based on 94 transactions of similar company sales (all years), the value of ETABLISSEMENTS ODIEVRE is estimated at 181 677 € (range 118 333€ - 384 723€). With an EBITDA of 184 804€, the sector multiple of 0.5x is applied. The price/revenue ratio is 0.15x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
94 tx
118k€ 181k€ 384k€
181 677 € Range: 118 333€ - 384 723€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
184 804 € × 0.5x
Estimation 90 124 €
53 214€ - 385 300€
Revenue Multiple 30%
2 211 894 € × 0.15x
Estimation 334 267 €
226 866€ - 383 763€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 94 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 (Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail )

Compare ETABLISSEMENTS ODIEVRE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Frequently asked questions about ETABLISSEMENTS ODIEVRE

What is the revenue of ETABLISSEMENTS ODIEVRE ?

The revenue of ETABLISSEMENTS ODIEVRE in 2025 is 2.2 M€.

Is ETABLISSEMENTS ODIEVRE profitable?

ETABLISSEMENTS ODIEVRE recorded a net loss in 2025.

Where is the headquarters of ETABLISSEMENTS ODIEVRE ?

The headquarters of ETABLISSEMENTS ODIEVRE is located in VIEUX-MANOIR (76750), in the department Seine-Maritime.

Where to find the tax return of ETABLISSEMENTS ODIEVRE ?

The tax return of ETABLISSEMENTS ODIEVRE 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 ETABLISSEMENTS ODIEVRE operate?

ETABLISSEMENTS ODIEVRE operates in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail (NAF code 46.21Z). See the 'Sector positioning' section above to compare the company with its competitors.