L'OLIVIER BLEU DEVELOPPEMENT : revenue, balance sheet and financial ratios

L'OLIVIER BLEU DEVELOPPEMENT is a French company founded 18 years ago, specialized in the sector Activités des sociétés holding. Based in SAINT-FLORENT (20217), this company of category PME shows in 2015 a revenue of 207 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 - L'OLIVIER BLEU DEVELOPPEMENT (SIREN 499624120)
Indicator 2015 2014
Revenue 206 606 € 313 441 €
Net income 254 235 € 102 341 €
EBITDA 34 769 € 150 299 €
Net margin 123.1% 32.7%

Revenue and income statement

In 2015, L'OLIVIER BLEU DEVELOPPEMENT achieves revenue of 207 k€. Significant drop of -34% vs 2014. After deducting consumption (0 €), gross margin stands at 207 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 35 k€, representing 16.8% of revenue. Warning negative scissor effect: despite revenue change (-34%), EBITDA varies by -77%, reducing margin by 31.1 pts. This reflects costs rising faster than 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 254 k€, i.e. 123.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2015) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

206 606 €

Gross margin (2015) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

206 606 €

EBITDA (2015) ?
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

34 769 €

EBIT (2015) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

11 104 €

Net income (2015) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

254 235 €

EBITDA margin (2015) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

16.8%

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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 293%. 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 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 134.2% 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 (2015) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

292.77%

Financial autonomy (2015) ?
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

19.727%

Cash flow / Revenue (2015) ?
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

134.235%

Repayment capacity (2015) ?
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

7.837

Asset age ratio (2015) ?
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

77.0%

Solvency indicators evolution
L'OLIVIER BLEU DEVELOPPEMENT

Sector positioning

Debt ratio
292.77 2015
2014
2015
Q1: 0.0
Med: 8.57
Q3: 82.13
Average

In 2015, the debt ratio of L'OLIVIER BLEU DEVELOPPEMENT (292.77) 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
19.73% 2015
2014
2015
Q1: 7.98%
Med: 47.95%
Q3: 84.3%
Average

In 2015, the financial autonomy of L'OLIVIER BLEU DEVELOPPEMENT (19.7%) 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
7.84 years 2015
2014
2015
Q1: -0.43 years
Med: 0.0 years
Q3: 2.84 years
Average

In 2015, the repayment capacity of L'OLIVIER BLEU DEVELOPPEMENT (7.84) 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 146.13. 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 168.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2015) ?
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

146.134

Interest coverage (2015) ?
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

168.199

Liquidity indicators evolution
L'OLIVIER BLEU DEVELOPPEMENT

Sector positioning

Liquidity ratio
146.13 2015
2014
2015
Q1: 66.25
Med: 260.23
Q3: 1401.16
Average -15 pts over 2 years

In 2015, the liquidity ratio of L'OLIVIER BLEU DEVELOPPEMENT (146.13) 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.

Interest coverage
168.2x 2015
2014
2015
Q1: -38.85x
Med: 0.0x
Q3: 0.05x
Excellent

In 2015, the interest coverage of L'OLIVIER BLEU DEVELOPPEMENT (168.2x) 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: 435 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1152 days. Excellent situation: suppliers finance 717 days of the operating cycle (retail model). Overall, WCR represents 1271 days of revenue, i.e. 730 k€ to permanently finance.

Operating WCR (2015) ?
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

729 594 €

Customer credit (2015) ?
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

435 j

Supplier credit (2015) ?
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

1152 j

Inventory turnover (2015) ?
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 (2015) ?
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

1271 j

WCR and payment terms evolution
L'OLIVIER BLEU DEVELOPPEMENT

Positioning of L'OLIVIER BLEU DEVELOPPEMENT in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 653 transactions of similar company sales (all years), the value of L'OLIVIER BLEU DEVELOPPEMENT is estimated at 382 205 € (range 122 703€ - 897 132€). With an EBITDA of 34 769€, the sector multiple of 4.9x is applied. The price/revenue ratio is 0.59x (in line with sector norms). 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.

Estimated enterprise value 2015
653 transactions
122k€ 382k€ 897k€
382 205 € Range: 122 703€ - 897 132€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
34 769 € × 4.9x
Estimation 169 688 €
75 889€ - 301 333€
Revenue Multiple 30%
206 606 € × 0.59x
Estimation 121 644 €
52 750€ - 196 513€
Net Income Multiple 20%
254 235 € × 5.1x
Estimation 1 304 343 €
344 667€ - 3 437 559€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 653 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 L'OLIVIER BLEU DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about L'OLIVIER BLEU DEVELOPPEMENT

What is the revenue of L'OLIVIER BLEU DEVELOPPEMENT ?

The revenue of L'OLIVIER BLEU DEVELOPPEMENT in 2015 is 207 k€.

Is L'OLIVIER BLEU DEVELOPPEMENT profitable?

Yes, L'OLIVIER BLEU DEVELOPPEMENT generated a net profit of 254 k€ in 2015.

Where is the headquarters of L'OLIVIER BLEU DEVELOPPEMENT ?

The headquarters of L'OLIVIER BLEU DEVELOPPEMENT is located in SAINT-FLORENT (20217).

Where to find the tax return of L'OLIVIER BLEU DEVELOPPEMENT ?

The tax return of L'OLIVIER BLEU DEVELOPPEMENT 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 L'OLIVIER BLEU DEVELOPPEMENT operate?

L'OLIVIER BLEU DEVELOPPEMENT 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.