HOLDING SION - O'DONOGHUE PAR ABREVIATION HSO : revenue, balance sheet and financial ratios

HOLDING SION - O'DONOGHUE PAR ABREVIATION HSO is a French company founded 23 years ago, specialized in the sector Activités des sociétés holding. Based in CARPIQUET (14650), this company of category PME shows in 2021 a revenue of 223 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 - HOLDING SION - O'DONOGHUE PAR ABREVIATION HSO (SIREN 442989083)
Indicator 2021 2019 2017
Revenue 223 470 € 174 000 € 153 600 €
Net income 4 092 € 8 162 € -19 475 €
EBITDA 31 209 € 5 391 € 15 653 €
Net margin 1.8% 4.7% -12.7%

Revenue and income statement

In 2021, HOLDING SION - O'DONOGHUE PAR ABREVIATION HSO achieves revenue of 223 k€. Over the period 2017-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +9.8%. Vs 2019, growth of +28% (174 k€ -> 223 k€). After deducting consumption (0 €), gross margin stands at 223 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 31 k€, representing 14.0% of revenue. Positive scissor effect: EBITDA margin improves by +10.9 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4 k€, i.e. 1.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

223 470 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

223 470 €

EBITDA (2021) ?
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

31 209 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

6 662 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

4 092 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

14.0%

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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 50%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 61%. 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 10.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 12.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

50.254%

Financial autonomy (2021) ?
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

61.331%

Cash flow / Revenue (2021) ?
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

12.816%

Repayment capacity (2021) ?
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

10.222

Asset age ratio (2021) ?
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

93.1%

Solvency indicators evolution
HOLDING SION - O'DONOGHUE PAR ABREVIATION HSO

Sector positioning

Debt ratio
50.25 2021
2017
2019
2021
Q1: 0.13
Med: 15.19
Q3: 84.93
Average +32 pts over 3 years

In 2021, the debt ratio of HOLDING SION - O'DONOGHUE... (50.25) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
61.33% 2021
2017
2019
2021
Q1: 21.52%
Med: 60.87%
Q3: 89.3%
Good -25 pts over 3 years

In 2021, the financial autonomy of HOLDING SION - O'DONOGHUE... (61.3%) 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
10.22 years 2021
2017
2019
2021
Q1: -0.0 years
Med: 0.11 years
Q3: 3.68 years
Average +50 pts over 3 years

In 2021, the repayment capacity of HOLDING SION - O'DONOGHUE... (10.22) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 636.83. 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 8.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

636.83

Interest coverage (2021) ?
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

8.661

Liquidity indicators evolution
HOLDING SION - O'DONOGHUE PAR ABREVIATION HSO

Sector positioning

Liquidity ratio
636.83 2021
2017
2019
2021
Q1: 108.17
Med: 446.13
Q3: 2343.75
Good -8 pts over 3 years

In 2021, the liquidity ratio of HOLDING SION - O'DONOGHUE... (636.83) 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.

Interest coverage
8.66x 2021
2017
2019
2021
Q1: -44.79x
Med: 0.0x
Q3: 0.0x
Excellent

In 2021, the interest coverage of HOLDING SION - O'DONOGHUE... (8.7x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 353 days. Excellent situation: suppliers finance 353 days of the operating cycle (retail model). Overall, WCR represents 576 days of revenue, i.e. 358 k€ to permanently finance.

Operating WCR (2021) ?
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

357 829 €

Customer credit (2021) ?
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 (2021) ?
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

353 j

Inventory turnover (2021) ?
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 (2021) ?
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

576 j

WCR and payment terms evolution
HOLDING SION - O'DONOGHUE PAR ABREVIATION HSO

Positioning of HOLDING SION - O'DONOGHUE PAR ABREVIATION HSO in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 98 transactions of similar company sales in 2021, the value of HOLDING SION - O'DONOGHUE PAR ABREVIATION HSO is estimated at 116 895 € (range 59 787€ - 202 622€). With an EBITDA of 31 209€, the sector multiple of 5.2x is applied. The price/revenue ratio is 0.46x (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 2021
98 tx
59k€ 116k€ 202k€
116 895 € Range: 59 787€ - 202 622€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
31 209 € × 5.2x
Estimation 163 703 €
86 489€ - 252 459€
Revenue Multiple 30%
223 470 € × 0.46x
Estimation 103 738 €
50 722€ - 217 689€
Net Income Multiple 20%
4 092 € × 4.8x
Estimation 19 614 €
6 633€ - 55 434€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 98 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 (Activités des sociétés holding)

Compare HOLDING SION - O'DONOGHUE PAR ABREVIATION HSO with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about HOLDING SION - O'DONOGHUE PAR ABREVIATION HSO

What is the revenue of HOLDING SION - O'DONOGHUE PAR ABREVIATION HSO ?

The revenue of HOLDING SION - O'DONOGHUE PAR ABREVIATION HSO in 2021 is 223 k€.

Is HOLDING SION - O'DONOGHUE PAR ABREVIATION HSO profitable?

Yes, HOLDING SION - O'DONOGHUE PAR ABREVIATION HSO generated a net profit of 4 k€ in 2021.

Where is the headquarters of HOLDING SION - O'DONOGHUE PAR ABREVIATION HSO ?

The headquarters of HOLDING SION - O'DONOGHUE PAR ABREVIATION HSO is located in CARPIQUET (14650), in the department Calvados.

Where to find the tax return of HOLDING SION - O'DONOGHUE PAR ABREVIATION HSO ?

The tax return of HOLDING SION - O'DONOGHUE PAR ABREVIATION HSO 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 HOLDING SION - O'DONOGHUE PAR ABREVIATION HSO operate?

HOLDING SION - O'DONOGHUE PAR ABREVIATION HSO operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.