Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2005-07-26 (20 years)Status: ActiveBusiness sector: Commerce de détail de parfumerie et de produits de beauté en magasin spécialiséLocation: AIX-EN-PROVENCE (13100), Bouches-du-Rhone
OPHELIA : revenue, balance sheet and financial ratios
OPHELIA is a French company
founded 20 years ago,
specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé.
Based in AIX-EN-PROVENCE (13100),
this company of category PME
shows in 2024 a revenue of 1.2 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, OPHELIA achieves revenue of 1.2 M€. Activity remains stable over the period (CAGR: -1.5%). Slight decline of -4% vs 2023. After deducting consumption (613 k€), gross margin stands at 568 k€, i.e. a rate of 48%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -124 k€, representing -10.5% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -44%, reducing margin by 3.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -206 k€ (-17.5% of revenue), which will impact equity.
Revenue (2024)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
1 180 992 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
568 452 €
EBITDA (2024)
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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
-124 060 €
EBIT (2024)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-126 193 €
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-206 379 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
-10.5%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at -221%. 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 -68%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
-221.355%
Financial autonomy (2024)
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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
-68.26%
Cash flow / Revenue (2024)
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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
-15.516%
Repayment capacity (2024)
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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
-15.977
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
1962.14
-1239.072
-543.332
-398.461
-308.422
-314.739
-176.505
-250.564
-221.355
Financial autonomy
3.932
-7.118
-18.524
-27.551
-40.493
-41.836
-106.871
-55.487
-68.26
Repayment capacity
-11.164
-9.292
-12.067
-13.857
-14.735
-73.079
-24.407
-19.644
-15.977
Cash flow / Revenue
-12.582%
-16.888%
-14.129%
-12.866%
-16.56%
-3.135%
-9.087%
-11.556%
-15.516%
Sector positioning
Debt ratio
-221.352024
2022
2023
2024
Q1: 0.0
Med: 13.57
Q3: 64.43
Excellent
In 2024, the debt ratio of OPHELIA (-221.35) 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
-68.26%2024
2022
2023
2024
Q1: 6.03%
Med: 28.93%
Q3: 55.74%
Average
In 2024, the financial autonomy of OPHELIA (-68.3%) 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
-15.98 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.55 years
Excellent
In 2024, the repayment capacity of OPHELIA (-15.98) 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 213.44. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
213.445
Interest coverage (2024)
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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
-64.561
Liquidity indicators evolution OPHELIA
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
210.602
210.226
222.895
234.616
267.952
404.854
300.762
234.535
213.445
Interest coverage
-28.044
-22.2
-30.887
-36.975
-40.887
-53.234
-142.083
-70.374
-64.561
Sector positioning
Liquidity ratio
213.442024
2022
2023
2024
Q1: 101.35
Med: 173.98
Q3: 313.72
Good-16 pts over 3 years
In 2024, the liquidity ratio of OPHELIA (213.44) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
Interest coverage
-64.56x2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.94x
Watch
In 2024, the interest coverage of OPHELIA (-64.6x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
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: 19 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 100 days. Excellent situation: suppliers finance 81 days of the operating cycle (retail model). Inventory turnover is 156 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 185 days of revenue, i.e. 606 k€ to permanently finance.
Operating WCR (2024)
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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
605 754 €
Customer credit (2024)
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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
19 j
Supplier credit (2024)
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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
100 j
Inventory turnover (2024)
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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
156 j
WCR in days of revenue (2024)
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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
185 j
WCR and payment terms evolution OPHELIA
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
669 817 €
625 997 €
689 047 €
686 185 €
541 227 €
505 831 €
472 476 €
535 901 €
605 754 €
Inventory turnover (days)
178
169
167
153
166
144
121
137
156
Customer payment term (days)
1
0
8
18
6
8
18
16
19
Supplier payment term (days)
114
114
101
98
95
63
71
92
100
Positioning of OPHELIA in its sector
Comparison with sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé
Valuation estimate
Based on 132 transactions of similar company sales
(all years),
the value of OPHELIA is estimated at
410 394 €
(range 274 250€ - 739 654€).
The price/revenue ratio is 0.35x
(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 value2024
132 transactions
274k€410k€739k€
410 394 €Range: 274 250€ - 739 654€
NAF 5 all-time
Valuation method used
Revenue Multiple
1 180 992 €
×
0.35x
=410 394 €
Range: 274 251€ - 739 654€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 132 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 de détail de parfumerie et de produits de beauté en magasin spécialisé)
Compare OPHELIA with other companies in the same sector:
The headquarters of OPHELIA is located in AIX-EN-PROVENCE (13100), in the department Bouches-du-Rhone.
Where to find the tax return of OPHELIA ?
The tax return of OPHELIA 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 OPHELIA operate?
OPHELIA operates in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé (NAF code 47.75Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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