EURL OUVERTURES PLUS : revenue, balance sheet and financial ratios

EURL OUVERTURES PLUS is a French company founded 11 years ago, specialized in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques. Based in VEYRAC (87520), this company of category PME shows in 2016 a revenue of 283 k€. 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 - EURL OUVERTURES PLUS (SIREN 803405588)
Indicator 2016 2015
Revenue 282 645 € 212 453 €
Net income 15 209 € 22 143 €
EBITDA 19 285 € 22 469 €
Net margin 5.4% 10.4%

Revenue and income statement

In 2016, EURL OUVERTURES PLUS achieves revenue of 283 k€. Vs 2015, growth of +33% (212 k€ -> 283 k€). After deducting consumption (178 k€), gross margin stands at 104 k€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 19 k€, representing 6.8% of revenue. Warning negative scissor effect: despite revenue change (+33%), EBITDA varies by -14%, reducing margin by 3.8 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 15 k€, i.e. 5.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

282 645 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

104 204 €

EBITDA (2016) ?
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

19 285 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

17 752 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

15 209 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.8%

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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 259%. 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 39%. The balance between equity and debt is satisfactory. 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.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

258.936%

Financial autonomy (2016) ?
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

38.975%

Cash flow / Revenue (2016) ?
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

5.923%

Repayment capacity (2016) ?
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

0.0

Asset age ratio (2016) ?
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

70.9%

Solvency indicators evolution
EURL OUVERTURES PLUS

Sector positioning

Debt ratio
258.94 2016
2015
2016
Q1: 0.0
Med: 4.92
Q3: 42.34
Watch

In 2016, the debt ratio of EURL OUVERTURES PLUS (258.94) 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
38.98% 2016
2015
2016
Q1: 8.21%
Med: 34.58%
Q3: 63.47%
Good -7 pts over 2 years

In 2016, the financial autonomy of EURL OUVERTURES PLUS (39.0%) 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
0.0 years 2016
2015
2016
Q1: 0.0 years
Med: 0.0 years
Q3: 0.77 years
Excellent

In 2016, the repayment capacity of EURL OUVERTURES PLUS (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 108.16. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2016) ?
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

108.163

Interest coverage (2016) ?
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

0.088

Liquidity indicators evolution
EURL OUVERTURES PLUS

Sector positioning

Liquidity ratio
108.16 2016
2015
2016
Q1: 117.17
Med: 204.19
Q3: 398.73
Watch

In 2016, the liquidity ratio of EURL OUVERTURES PLUS (108.16) 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
0.09x 2016
2015
2016
Q1: 0.0x
Med: 0.0x
Q3: 2.22x
Good +26 pts over 2 years

In 2016, the interest coverage of EURL OUVERTURES PLUS (0.1x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 41 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-60 days): operations structurally generate cash.

Operating WCR (2016) ?
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

-47 417 €

Customer credit (2016) ?
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

41 j

Supplier credit (2016) ?
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

55 j

Inventory turnover (2016) ?
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

2 j

WCR in days of revenue (2016) ?
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

-60 j

WCR and payment terms evolution
EURL OUVERTURES PLUS

Positioning of EURL OUVERTURES PLUS in its sector

Comparison with sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of EURL OUVERTURES PLUS is estimated at 49 437 € (range 26 002€ - 127 840€). With an EBITDA of 19 285€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.32x (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 2016
50 tx
26k€ 49k€ 127k€
49 437 € Range: 26 002€ - 127 840€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
19 285 € × 1.8x
Estimation 35 060 €
18 267€ - 119 108€
Revenue Multiple 30%
282 645 € × 0.32x
Estimation 90 092 €
44 888€ - 171 787€
Net Income Multiple 20%
15 209 € × 1.6x
Estimation 24 400 €
17 014€ - 83 752€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Intermédiaires spécialisés dans le commerce d'autres produits spécifiques)

Compare EURL OUVERTURES PLUS with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Frequently asked questions about EURL OUVERTURES PLUS

What is the revenue of EURL OUVERTURES PLUS ?

The revenue of EURL OUVERTURES PLUS in 2016 is 283 k€.

Is EURL OUVERTURES PLUS profitable?

Yes, EURL OUVERTURES PLUS generated a net profit of 15 k€ in 2016.

Where is the headquarters of EURL OUVERTURES PLUS ?

The headquarters of EURL OUVERTURES PLUS is located in VEYRAC (87520), in the department Haute-Vienne.

Where to find the tax return of EURL OUVERTURES PLUS ?

The tax return of EURL OUVERTURES PLUS 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 EURL OUVERTURES PLUS operate?

EURL OUVERTURES PLUS operates in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques (NAF code 46.18Z). See the 'Sector positioning' section above to compare the company with its competitors.