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OPPOSITE CONCEPTS : revenue, balance sheet and financial ratios

OPPOSITE CONCEPTS is a French company founded 21 years ago, specialized in the sector Programmation informatique. Based in SEVRAN (93270), this company of category PME shows in 2023 a revenue of 89 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 - OPPOSITE CONCEPTS (SIREN 453607442)
Indicator 2023
Revenue 88 650 €
Net income 42 962 €
EBITDA 42 962 €
Net margin 48.5%

Revenue and income statement

In 2023, OPPOSITE CONCEPTS achieves revenue of 89 k€. After deducting consumption (0 €), gross margin stands at 89 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 43 k€, representing 48.5% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 43 k€, i.e. 48.5% of revenue. This profit can be retained or distributed to shareholders.

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

88 650 €

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

88 650 €

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

42 962 €

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

42 962 €

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

42 962 €

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

48.5%

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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 0%. 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 100%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 48.5% 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

0.0%

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

100.0%

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

48.462%

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

0.0

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

34.0%

Solvency indicators evolution
OPPOSITE CONCEPTS

Sector positioning

Debt ratio
0.0 2023
2023
Q1: 0.0
Med: 4.03
Q3: 49.58
Excellent

In 2023, the debt ratio of OPPOSITE CONCEPTS (0.00) 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
100.0% 2023
2023
Q1: 3.98%
Med: 32.33%
Q3: 62.63%
Excellent

In 2023, the financial autonomy of OPPOSITE CONCEPTS (100.0%) 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
0.0 years 2023
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.46 years
Excellent

In 2023, the repayment capacity of OPPOSITE CONCEPTS (0.00) 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.

Positioning of OPPOSITE CONCEPTS in its sector

Comparison with sector Programmation informatique

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of OPPOSITE CONCEPTS is estimated at 73 486 € (range 32 836€ - 200 147€). With an EBITDA of 42 962€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.27x (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 2023
120 transactions
32k€ 73k€ 200k€
73 486 € Range: 32 836€ - 200 147€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
42 962 € × 2.2x
Estimation 95 536 €
41 455€ - 262 806€
Revenue Multiple 30%
88 650 € × 0.27x
Estimation 24 078 €
13 611€ - 58 887€
Net Income Multiple 20%
42 962 € × 2.2x
Estimation 92 474 €
40 128€ - 255 391€
How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Programmation informatique)

Compare OPPOSITE CONCEPTS with other companies in the same sector:

Frequently asked questions about OPPOSITE CONCEPTS

What is the revenue of OPPOSITE CONCEPTS ?

The revenue of OPPOSITE CONCEPTS in 2023 is 89 k€.

Is OPPOSITE CONCEPTS profitable?

Yes, OPPOSITE CONCEPTS generated a net profit of 43 k€ in 2023.

Where is the headquarters of OPPOSITE CONCEPTS ?

The headquarters of OPPOSITE CONCEPTS is located in SEVRAN (93270), in the department Seine-Saint-Denis.

Where to find the tax return of OPPOSITE CONCEPTS ?

The tax return of OPPOSITE CONCEPTS 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 OPPOSITE CONCEPTS operate?

OPPOSITE CONCEPTS operates in the sector Programmation informatique (NAF code 62.01Z). See the 'Sector positioning' section above to compare the company with its competitors.