OPERACTION : revenue, balance sheet and financial ratios

OPERACTION is a French company founded 32 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in CHATEAUNEUF-SUR-ISERE (26300), this company of category PME shows in 2023 a revenue of 238 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 - OPERACTION (SIREN 393708599)
Indicator 2024 2023 2021
Revenue N/C 238 072 € 259 236 €
Net income 15 950 € 20 610 € -58 689 €
EBITDA N/C 39 067 € -55 009 €
Net margin N/C 8.7% -22.6%

Revenue and income statement

In 2024, OPERACTION generates positive net income of 16 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

15 950 €

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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 2113%. 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 3%. 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

2112.935%

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

2.853%

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

0.1%

Solvency indicators evolution
OPERACTION

Sector positioning

Debt ratio
2112.93 2024
2021
2023
2024
Q1: 0.0
Med: 3.99
Q3: 41.75
Average

In 2024, the debt ratio of OPERACTION (2112.93) 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
2.85% 2024
2021
2023
2024
Q1: 4.19%
Med: 38.81%
Q3: 76.4%
Average -11 pts over 3 years

In 2024, the financial autonomy of OPERACTION (2.9%) 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
2.42 years 2023
2021
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Average +50 pts over 2 years

In 2023, the repayment capacity of OPERACTION (2.42) 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 248.42. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

248.419

Liquidity indicators evolution
OPERACTION

Sector positioning

Liquidity ratio
248.42 2024
2021
2023
2024
Q1: 138.7
Med: 312.74
Q3: 965.51
Average -17 pts over 3 years

In 2024, the liquidity ratio of OPERACTION (248.42) 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
2.08x 2023
2021
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.24x
Excellent +50 pts over 2 years

In 2023, the interest coverage of OPERACTION (2.1x) 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.

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

0 €

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

0 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 and payment terms evolution
OPERACTION

Positioning of OPERACTION in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of OPERACTION is estimated at 110 461 € (range 41 707€ - 276 517€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
69 tx
41k€ 110k€ 276k€
110 461 € Range: 41 707€ - 276 517€
NAF 5 année 2024

Valuation method used

Net Income Multiple
15 950 € × 6.9x = 110 462 €
Range: 41 708€ - 276 517€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare OPERACTION with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about OPERACTION

What is the revenue of OPERACTION ?

The revenue of OPERACTION in 2023 is 238 k€.

Is OPERACTION profitable?

Yes, OPERACTION generated a net profit of 16 k€ in 2024.

Where is the headquarters of OPERACTION ?

The headquarters of OPERACTION is located in CHATEAUNEUF-SUR-ISERE (26300), in the department Drome.

Where to find the tax return of OPERACTION ?

The tax return of OPERACTION 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 OPERACTION operate?

OPERACTION operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.