L'UNION FINANCIERE D'ASSURANCE : revenue, balance sheet and financial ratios

L'UNION FINANCIERE D'ASSURANCE is a French company founded 37 years ago, specialized in the sector Activités des agents et courtiers d'assurances. Based in SAINT-DENIS (97490), this company of category PME shows in 2024 a revenue of 5.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - L'UNION FINANCIERE D'ASSURANCE (SIREN 348504572)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 5 426 277 € 5 516 323 € 5 496 767 € 5 307 932 € 5 826 130 € 5 883 396 € 6 012 234 € 5 756 410 € 5 530 668 €
Net income 1 234 780 € 1 938 308 € 1 287 065 € 851 916 € 2 121 464 € 1 019 132 € 1 500 147 € 985 642 € 831 343 €
EBITDA 1 142 686 € 1 242 533 € 973 994 € 703 636 € 784 710 € 829 458 € 1 241 227 € 892 109 € 987 924 €
Net margin 22.8% 35.1% 23.4% 16.0% 36.4% 17.3% 25.0% 17.1% 15.0%

Revenue and income statement

In 2024, L'UNION FINANCIERE D'ASSURANCE achieves revenue of 5.4 M€. Activity remains stable over the period (CAGR: -0.2%). Slight decline of -2% vs 2023. After deducting consumption (0 €), gross margin stands at 5.4 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 21.1% of 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 1.2 M€, i.e. 22.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 426 277 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 426 277 €

EBITDA (2024) ?
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

1 142 686 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 224 188 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 234 780 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

21.1%

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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 65%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 21.5% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

65.415%

Financial autonomy (2024) ?
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

40.505%

Cash flow / Revenue (2024) ?
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

21.464%

Repayment capacity (2024) ?
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

1.573

Asset age ratio (2024) ?
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

65.4%

Solvency indicators evolution
L'UNION FINANCIERE D'ASSURANCE

Sector positioning

Debt ratio
65.42 2024
2022
2023
2024
Q1: 0.0
Med: 7.62
Q3: 47.41
Average +9 pts over 3 years

In 2024, the debt ratio of L'UNION FINANCIERE D'ASSU... (65.42) 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
40.51% 2024
2022
2023
2024
Q1: 12.95%
Med: 47.58%
Q3: 76.23%
Average

In 2024, the financial autonomy of L'UNION FINANCIERE D'ASSU... (40.5%) 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
1.57 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.12 years
Q3: 1.71 years
Average +15 pts over 3 years

In 2024, the repayment capacity of L'UNION FINANCIERE D'ASSU... (1.57) 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 168.87. 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 4.9x. Financial charges are adequately covered by operations.

Liquidity ratio (2024) ?
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

168.87

Interest coverage (2024) ?
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

4.947

Liquidity indicators evolution
L'UNION FINANCIERE D'ASSURANCE

Sector positioning

Liquidity ratio
168.87 2024
2022
2023
2024
Q1: 123.9
Med: 243.5
Q3: 572.15
Average -9 pts over 3 years

In 2024, the liquidity ratio of L'UNION FINANCIERE D'ASSU... (168.87) 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
4.95x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.21x
Excellent +15 pts over 3 years

In 2024, the interest coverage of L'UNION FINANCIERE D'ASSU... (5.0x) 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: 15 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Overall, WCR represents 39 days of revenue, i.e. 591 k€ to permanently finance. Notable WCR improvement over the period (-72%), freeing up cash.

Operating WCR (2024) ?
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

591 356 €

Customer credit (2024) ?
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 (2024) ?
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

15 j

Inventory turnover (2024) ?
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 (2024) ?
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

39 j

WCR and payment terms evolution
L'UNION FINANCIERE D'ASSURANCE

Positioning of L'UNION FINANCIERE D'ASSURANCE in its sector

Comparison with sector Activités des agents et courtiers d'assurances

Valuation estimate

Based on 193 transactions of similar company sales (all years), the value of L'UNION FINANCIERE D'ASSURANCE is estimated at 2 788 017 € (range 859 754€ - 8 774 446€). With an EBITDA of 1 142 686€, the sector multiple of 1.2x is applied. The price/revenue ratio is 0.98x (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 2024
193 transactions
859k€ 2788k€ 8774k€
2 788 017 € Range: 859 754€ - 8 774 446€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 142 686 € × 1.2x
Estimation 1 383 397 €
357 317€ - 7 061 259€
Revenue Multiple 30%
5 426 277 € × 0.98x
Estimation 5 330 927 €
1 486 619€ - 9 914 601€
Net Income Multiple 20%
1 234 780 € × 2.0x
Estimation 2 485 204 €
1 175 549€ - 11 347 186€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 193 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 agents et courtiers d'assurances)

Compare L'UNION FINANCIERE D'ASSURANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agents et courtiers d'assurances

Frequently asked questions about L'UNION FINANCIERE D'ASSURANCE

What is the revenue of L'UNION FINANCIERE D'ASSURANCE ?

The revenue of L'UNION FINANCIERE D'ASSURANCE in 2024 is 5.4 M€.

Is L'UNION FINANCIERE D'ASSURANCE profitable?

Yes, L'UNION FINANCIERE D'ASSURANCE generated a net profit of 1.2 M€ in 2024.

Where is the headquarters of L'UNION FINANCIERE D'ASSURANCE ?

The headquarters of L'UNION FINANCIERE D'ASSURANCE is located in SAINT-DENIS (97490), in the department La Reunion.

Where to find the tax return of L'UNION FINANCIERE D'ASSURANCE ?

The tax return of L'UNION FINANCIERE D'ASSURANCE 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'UNION FINANCIERE D'ASSURANCE operate?

L'UNION FINANCIERE D'ASSURANCE operates in the sector Activités des agents et courtiers d'assurances (NAF code 66.22Z). See the 'Sector positioning' section above to compare the company with its competitors.