L'ORIENTALE POUR L'ALIMENTATION : revenue, balance sheet and financial ratios

L'ORIENTALE POUR L'ALIMENTATION is a French company founded 35 years ago, specialized in the sector Commerce d'alimentation générale. Based in PARIS (75016), this company of category PME shows in 2020 a revenue of 211 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - L'ORIENTALE POUR L'ALIMENTATION (SIREN 380229765)
Indicator 2020 2018 2017 2016
Revenue 211 467 € 156 460 € 153 637 € 153 678 €
Net income 15 493 € -8 957 € 5 047 € 56 483 €
EBITDA 17 558 € -17 902 € 6 879 € -6 703 €
Net margin 7.3% -5.7% 3.3% 36.8%

Revenue and income statement

In 2020, L'ORIENTALE POUR L'ALIMENTATION achieves revenue of 211 k€. Over the period 2016-2020, the company shows strong growth with a CAGR (compound annual growth rate) of +8.3%. Vs 2018, growth of +35% (156 k€ -> 211 k€). After deducting consumption (113 k€), gross margin stands at 98 k€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 18 k€, representing 8.3% of revenue. Positive scissor effect: EBITDA margin improves by +19.7 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 15 k€, i.e. 7.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

211 467 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

98 345 €

EBITDA (2020) ?
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

17 558 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

16 084 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

15 493 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.3%

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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 43%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 55%. 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 2.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

43.255%

Financial autonomy (2020) ?
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

55.326%

Cash flow / Revenue (2020) ?
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

7.894%

Repayment capacity (2020) ?
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

2.603

Asset age ratio (2020) ?
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

2.8%

Solvency indicators evolution
L'ORIENTALE POUR L'ALIMENTATION

Sector positioning

Debt ratio
43.26 2020
2017
2018
2020
Q1: 0.0
Med: 30.23
Q3: 144.14
Average -7 pts over 3 years

In 2020, the debt ratio of L'ORIENTALE POUR L'ALIMEN... (43.26) 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
55.33% 2020
2017
2018
2020
Q1: 3.37%
Med: 24.8%
Q3: 50.57%
Excellent +5 pts over 3 years

In 2020, the financial autonomy of L'ORIENTALE POUR L'ALIMEN... (55.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
2.6 years 2020
2017
2018
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 1.6 years
Average

In 2020, the repayment capacity of L'ORIENTALE POUR L'ALIMEN... (2.60) 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 129.01. 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 (2020) ?
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

129.006

Interest coverage (2020) ?
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

0.08

Liquidity indicators evolution
L'ORIENTALE POUR L'ALIMENTATION

Sector positioning

Liquidity ratio
129.01 2020
2017
2018
2020
Q1: 85.58
Med: 143.54
Q3: 231.71
Average -31 pts over 3 years

In 2020, the liquidity ratio of L'ORIENTALE POUR L'ALIMEN... (129.01) 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
0.08x 2020
2017
2018
2020
Q1: 0.0x
Med: 0.0x
Q3: 2.14x
Good -24 pts over 3 years

In 2020, the interest coverage of L'ORIENTALE POUR L'ALIMEN... (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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 70 days. Excellent situation: suppliers finance 66 days of the operating cycle (retail model). Inventory turnover is 41 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 38 days of revenue, i.e. 22 k€ to permanently finance. Over 2016-2020, WCR increased by +30%, requiring additional financing.

Operating WCR (2020) ?
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

22 086 €

Customer credit (2020) ?
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

4 j

Supplier credit (2020) ?
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

70 j

Inventory turnover (2020) ?
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

41 j

WCR in days of revenue (2020) ?
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

38 j

WCR and payment terms evolution
L'ORIENTALE POUR L'ALIMENTATION

Positioning of L'ORIENTALE POUR L'ALIMENTATION in its sector

Comparison with sector Commerce d'alimentation générale

Valuation estimate

Based on 312 transactions of similar company sales in 2020, the value of L'ORIENTALE POUR L'ALIMENTATION is estimated at 62 830 € (range 25 023€ - 128 847€). With an EBITDA of 17 558€, the sector multiple of 3.5x is applied. The price/revenue ratio is 0.25x (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.

Estimated enterprise value 2020
312 transactions
25k€ 62k€ 128k€
62 830 € Range: 25 023€ - 128 847€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
17 558 € × 3.5x
Estimation 61 263 €
14 515€ - 126 024€
Revenue Multiple 30%
211 467 € × 0.25x
Estimation 53 044 €
36 574€ - 82 785€
Net Income Multiple 20%
15 493 € × 5.3x
Estimation 81 428 €
33 972€ - 205 002€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 312 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 d'alimentation générale)

Compare L'ORIENTALE POUR L'ALIMENTATION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce d'alimentation générale

Frequently asked questions about L'ORIENTALE POUR L'ALIMENTATION

What is the revenue of L'ORIENTALE POUR L'ALIMENTATION ?

The revenue of L'ORIENTALE POUR L'ALIMENTATION in 2020 is 211 k€.

Is L'ORIENTALE POUR L'ALIMENTATION profitable?

Yes, L'ORIENTALE POUR L'ALIMENTATION generated a net profit of 15 k€ in 2020.

Where is the headquarters of L'ORIENTALE POUR L'ALIMENTATION ?

The headquarters of L'ORIENTALE POUR L'ALIMENTATION is located in PARIS (75016), in the department Paris.

Where to find the tax return of L'ORIENTALE POUR L'ALIMENTATION ?

The tax return of L'ORIENTALE POUR L'ALIMENTATION 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'ORIENTALE POUR L'ALIMENTATION operate?

L'ORIENTALE POUR L'ALIMENTATION operates in the sector Commerce d'alimentation générale (NAF code 47.11B). See the 'Sector positioning' section above to compare the company with its competitors.