OPPORTUNITES ET VALORISATION 2 : revenue, balance sheet and financial ratios

OPPORTUNITES ET VALORISATION 2 is a French company founded 15 years ago, specialized in the sector Hôtels et hébergement similaire . Based in DEAUVILLE (14800), this company of category PME shows in 2020 a revenue of 403 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - OPPORTUNITES ET VALORISATION 2 (SIREN 531730117)
Indicator 2020 2019 2018 2017 2016
Revenue 403 454 € 788 699 € 615 999 € 554 190 € 537 595 €
Net income -113 840 € 40 604 € -61 572 € -193 271 € -151 223 €
EBITDA 5 630 € 168 168 € 69 335 € 5 284 € 44 568 €
Net margin -28.2% 5.1% -10.0% -34.9% -28.1%

Revenue and income statement

In 2020, OPPORTUNITES ET VALORISATION 2 achieves revenue of 403 k€. Revenue is declining over the period 2016-2020 (CAGR: -6.9%). Significant drop of -49% vs 2019. After deducting consumption (18 k€), gross margin stands at 386 k€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6 k€, representing 1.4% of revenue. Warning negative scissor effect: despite revenue change (-49%), EBITDA varies by -97%, reducing margin by 19.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -114 k€ (-28.2% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

403 454 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

385 746 €

EBITDA (2020) ?
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

5 630 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-111 014 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-113 840 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.3%

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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 16%. 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 82%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

16.424%

Financial autonomy (2020) ?
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

81.577%

Cash flow / Revenue (2020) ?
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

-10.921%

Repayment capacity (2020) ?
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

-5.678

Asset age ratio (2020) ?
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

68.9%

Solvency indicators evolution
OPPORTUNITES ET VALORISATION 2

Sector positioning

Debt ratio
16.42 2020
2018
2019
2020
Q1: 0.0
Med: 40.94
Q3: 193.6
Good

In 2020, the debt ratio of OPPORTUNITES ET VALORISAT... (16.42) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
81.58% 2020
2018
2019
2020
Q1: 0.23%
Med: 25.53%
Q3: 56.11%
Excellent

In 2020, the financial autonomy of OPPORTUNITES ET VALORISAT... (81.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-5.68 years 2020
2018
2019
2020
Q1: -6.02 years
Med: 0.0 years
Q3: 3.22 years
Good -49 pts over 3 years

In 2020, the repayment capacity of OPPORTUNITES ET VALORISAT... (-5.68) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 199.31. 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 43.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2020) ?
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

199.309

Interest coverage (2020) ?
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

43.215

Liquidity indicators evolution
OPPORTUNITES ET VALORISATION 2

Sector positioning

Liquidity ratio
199.31 2020
2018
2019
2020
Q1: 71.92
Med: 163.87
Q3: 358.06
Good -17 pts over 3 years

In 2020, the liquidity ratio of OPPORTUNITES ET VALORISAT... (199.31) 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
43.22x 2020
2018
2019
2020
Q1: -4.81x
Med: 0.0x
Q3: 2.71x
Excellent +6 pts over 3 years

In 2020, the interest coverage of OPPORTUNITES ET VALORISAT... (43.2x) 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: 46 days. Excellent situation: suppliers finance 46 days of the operating cycle (retail model). Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 33 days of revenue, i.e. 37 k€ to permanently finance. Over 2016-2020, WCR increased by +76%, requiring additional financing.

Operating WCR (2020) ?
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

37 255 €

Customer credit (2020) ?
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 (2020) ?
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

46 j

Inventory turnover (2020) ?
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

4 j

WCR in days of revenue (2020) ?
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

33 j

WCR and payment terms evolution
OPPORTUNITES ET VALORISATION 2

Positioning of OPPORTUNITES ET VALORISATION 2 in its sector

Comparison with sector Hôtels et hébergement similaire

Valuation estimate

Based on 97 transactions of similar company sales in 2020, the value of OPPORTUNITES ET VALORISATION 2 is estimated at 123 928 € (range 61 638€ - 221 979€). With an EBITDA of 5 630€, the sector multiple of 3.7x is applied. The price/revenue ratio is 0.73x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2020
97 tx
61k€ 123k€ 221k€
123 928 € Range: 61 638€ - 221 979€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
5 630 € × 3.7x
Estimation 20 873 €
7 529€ - 47 655€
Revenue Multiple 30%
403 454 € × 0.73x
Estimation 295 689 €
151 821€ - 512 519€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 97 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 (Hôtels et hébergement similaire )

Compare OPPORTUNITES ET VALORISATION 2 with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about OPPORTUNITES ET VALORISATION 2

What is the revenue of OPPORTUNITES ET VALORISATION 2 ?

The revenue of OPPORTUNITES ET VALORISATION 2 in 2020 is 403 k€.

Is OPPORTUNITES ET VALORISATION 2 profitable?

OPPORTUNITES ET VALORISATION 2 recorded a net loss in 2020.

Where is the headquarters of OPPORTUNITES ET VALORISATION 2 ?

The headquarters of OPPORTUNITES ET VALORISATION 2 is located in DEAUVILLE (14800), in the department Calvados.

Where to find the tax return of OPPORTUNITES ET VALORISATION 2 ?

The tax return of OPPORTUNITES ET VALORISATION 2 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 OPPORTUNITES ET VALORISATION 2 operate?

OPPORTUNITES ET VALORISATION 2 operates in the sector Hôtels et hébergement similaire (NAF code 55.10Z). See the 'Sector positioning' section above to compare the company with its competitors.