OAC INVESTISSEMENT : revenue, balance sheet and financial ratios

OAC INVESTISSEMENT is a French company founded 13 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in ANDREZIEUX-BOUTHEON (42160), this company of category PME shows in 2023 a revenue of 242 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - OAC INVESTISSEMENT (SIREN 790260855)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 242 161 € 211 216 € 205 441 € 227 468 € 195 932 € 126 166 € 129 010 € 102 750 €
Net income -49 447 € -1 188 364 € 113 167 € 564 939 € 700 143 € -1 565 € 9 448 € -2 680 €
EBITDA 201 807 € 136 916 € 180 705 € 197 475 € 66 905 € 99 247 € 111 594 € 87 734 €
Net margin -20.4% -562.6% 55.1% 248.4% 357.3% -1.2% 7.3% -2.6%

Revenue and income statement

In 2023, OAC INVESTISSEMENT achieves revenue of 242 k€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +13.0%. Vs 2022, growth of +15% (211 k€ -> 242 k€). After deducting consumption (0 €), gross margin stands at 242 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 202 k€, representing 83.3% of revenue. Positive scissor effect: EBITDA margin improves by +18.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -49 k€ (-20.4% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

242 161 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

242 161 €

EBITDA (2023) ?
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

201 807 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

34 046 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-49 447 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

83.3%

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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 1462%. 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 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 28.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 43.5% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1462.052%

Financial autonomy (2023) ?
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

6.308%

Cash flow / Revenue (2023) ?
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

43.537%

Repayment capacity (2023) ?
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

28.086

Asset age ratio (2023) ?
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

78.5%

Solvency indicators evolution
OAC INVESTISSEMENT

Sector positioning

Debt ratio
1462.05 2023
2021
2022
2023
Q1: -25.79
Med: 7.7
Q3: 166.03
Average +8 pts over 3 years

In 2023, the debt ratio of OAC INVESTISSEMENT (1462.05) 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
6.31% 2023
2021
2022
2023
Q1: 0.43%
Med: 30.83%
Q3: 76.17%
Average -23 pts over 3 years

In 2023, the financial autonomy of OAC INVESTISSEMENT (6.3%) 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
28.09 years 2023
2021
2022
2023
Q1: -0.3 years
Med: 0.44 years
Q3: 10.35 years
Average

In 2023, the repayment capacity of OAC INVESTISSEMENT (28.09) 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 287.62. 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 49.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

287.621

Interest coverage (2023) ?
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

49.398

Liquidity indicators evolution
OAC INVESTISSEMENT

Sector positioning

Liquidity ratio
287.62 2023
2021
2022
2023
Q1: 95.03
Med: 298.23
Q3: 1220.9
Average +18 pts over 3 years

In 2023, the liquidity ratio of OAC INVESTISSEMENT (287.62) 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
49.4x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 16.99x
Excellent

In 2023, the interest coverage of OAC INVESTISSEMENT (49.4x) 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: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 145 days. Excellent situation: suppliers finance 101 days of the operating cycle (retail model). Overall, WCR represents 6 days of revenue, i.e. 4 k€ to permanently finance. Over 2016-2023, WCR increased by +104%, requiring additional financing.

Operating WCR (2023) ?
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

4 158 €

Customer credit (2023) ?
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

44 j

Supplier credit (2023) ?
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

145 j

Inventory turnover (2023) ?
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 (2023) ?
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

6 j

WCR and payment terms evolution
OAC INVESTISSEMENT

Positioning of OAC INVESTISSEMENT in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 215 transactions of similar company sales in 2023, the value of OAC INVESTISSEMENT is estimated at 696 382 € (range 186 029€ - 1 150 541€). With an EBITDA of 201 807€, the sector multiple of 5.2x is applied. The price/revenue ratio is 0.51x (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 2023
215 transactions
186k€ 696k€ 1150k€
696 382 € Range: 186 029€ - 1 150 541€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
201 807 € × 5.2x
Estimation 1 040 021 €
263 865€ - 1 671 139€
Revenue Multiple 30%
242 161 € × 0.51x
Estimation 123 652 €
56 304€ - 282 879€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 (Location de terrains et d'autres biens immobiliers)

Compare OAC INVESTISSEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about OAC INVESTISSEMENT

What is the revenue of OAC INVESTISSEMENT ?

The revenue of OAC INVESTISSEMENT in 2023 is 242 k€.

Is OAC INVESTISSEMENT profitable?

OAC INVESTISSEMENT recorded a net loss in 2023.

Where is the headquarters of OAC INVESTISSEMENT ?

The headquarters of OAC INVESTISSEMENT is located in ANDREZIEUX-BOUTHEON (42160), in the department Loire.

Where to find the tax return of OAC INVESTISSEMENT ?

The tax return of OAC INVESTISSEMENT 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 OAC INVESTISSEMENT operate?

OAC INVESTISSEMENT operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.