OFF FINANCIERE ET PARTICIPATIONS : revenue, balance sheet and financial ratios

OFF FINANCIERE ET PARTICIPATIONS is a French company founded 9 years ago, specialized in the sector Activités des sièges sociaux. Based in LYON (69002), this company of category ETI shows in 2024 a revenue of 1.5 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 - OFF FINANCIERE ET PARTICIPATIONS (SIREN 821835709)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 1 454 816 € 2 571 196 € 1 110 147 € 1 328 618 € 1 241 400 € 1 215 017 € 965 899 € N/C
Net income -3 036 357 € -17 475 031 € -2 510 089 € 2 426 735 € -167 253 € -585 179 € 244 030 € 215 929 €
EBITDA 200 000 € 123 937 € -686 228 € -217 954 € -215 237 € -202 030 € -173 333 € -20 003 €
Net margin -208.7% -679.6% -226.1% 182.7% -13.5% -48.2% 25.3% N/C

Revenue and income statement

In 2024, OFF FINANCIERE ET PARTICIPATIONS achieves revenue of 1.5 M€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.1%. Significant drop of -43% vs 2023. After deducting consumption (0 €), gross margin stands at 1.5 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 200 k€, representing 13.7% of revenue. Positive scissor effect: EBITDA margin improves by +8.9 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Net income is negative at -3.0 M€ (-208.7% of revenue), which will impact equity.

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

1 454 816 €

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

1 454 816 €

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

200 000 €

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

157 006 €

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

-3 036 357 €

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

13.7%

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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 -74%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches -183%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-73.952%

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

-182.953%

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

-116.213%

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

-2.717

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

46.6%

Solvency indicators evolution
OFF FINANCIERE ET PARTICIPATIONS

Sector positioning

Debt ratio
-73.95 2024
2022
2023
2024
Q1: 0.06
Med: 14.64
Q3: 89.5
Excellent -27 pts over 3 years

In 2024, the debt ratio of OFF FINANCIERE ET PARTICI... (-73.95) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-182.95% 2024
2022
2023
2024
Q1: 11.6%
Med: 51.97%
Q3: 85.23%
Average -39 pts over 3 years

In 2024, the financial autonomy of OFF FINANCIERE ET PARTICI... (-182.9%) 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
-2.72 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.21 years
Q3: 3.74 years
Excellent

In 2024, the repayment capacity of OFF FINANCIERE ET PARTICI... (-2.72) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 30.47. 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 990.4x. Operating income very largely covers interest expenses: high safety margin.

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

30.473

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

990.445

Liquidity indicators evolution
OFF FINANCIERE ET PARTICIPATIONS

Sector positioning

Liquidity ratio
30.47 2024
2022
2023
2024
Q1: 116.82
Med: 458.52
Q3: 2178.3
Average

In 2024, the liquidity ratio of OFF FINANCIERE ET PARTICI... (30.47) 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
990.45x 2024
2022
2023
2024
Q1: -45.38x
Med: 0.0x
Q3: 2.89x
Excellent +50 pts over 3 years

In 2024, the interest coverage of OFF FINANCIERE ET PARTICI... (990.5x) 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: 40 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 185 days. Excellent situation: suppliers finance 145 days of the operating cycle (retail model). WCR is negative (-34 days): operations structurally generate 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

-138 178 €

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

40 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

185 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

-34 j

WCR and payment terms evolution
OFF FINANCIERE ET PARTICIPATIONS

Positioning of OFF FINANCIERE ET PARTICIPATIONS in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 103 transactions of similar company sales in 2024, the value of OFF FINANCIERE ET PARTICIPATIONS is estimated at 834 926 € (range 206 454€ - 1 456 490€). With an EBITDA of 200 000€, the sector multiple of 5.0x is applied. The price/revenue ratio is 0.38x (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 2024
103 transactions
206k€ 834k€ 1456k€
834 926 € Range: 206 454€ - 1 456 490€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
200 000 € × 5.0x
Estimation 1 006 263 €
173 221€ - 1 664 669€
Revenue Multiple 30%
1 454 816 € × 0.38x
Estimation 549 365 €
261 844€ - 1 109 527€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 sièges sociaux)

Compare OFF FINANCIERE ET PARTICIPATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about OFF FINANCIERE ET PARTICIPATIONS

What is the revenue of OFF FINANCIERE ET PARTICIPATIONS ?

The revenue of OFF FINANCIERE ET PARTICIPATIONS in 2024 is 1.5 M€.

Is OFF FINANCIERE ET PARTICIPATIONS profitable?

OFF FINANCIERE ET PARTICIPATIONS recorded a net loss in 2024.

Where is the headquarters of OFF FINANCIERE ET PARTICIPATIONS ?

The headquarters of OFF FINANCIERE ET PARTICIPATIONS is located in LYON (69002), in the department Rhone.

Where to find the tax return of OFF FINANCIERE ET PARTICIPATIONS ?

The tax return of OFF FINANCIERE ET PARTICIPATIONS 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 OFF FINANCIERE ET PARTICIPATIONS operate?

OFF FINANCIERE ET PARTICIPATIONS operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.