OPUS : revenue, balance sheet and financial ratios

OPUS is a French company founded 11 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in PARIS (75008), this company of category PME shows in 2023 a revenue of 14.7 M€. 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 - OPUS (SIREN 804723583)
Indicator 2023 2022 2021 2020
Revenue 14 705 423 € 12 984 980 € 6 941 704 € 7 302 264 €
Net income 412 549 € 362 577 € 106 072 € 151 490 €
EBITDA 301 517 € 579 525 € 221 065 € 413 982 €
Net margin 2.8% 2.8% 1.5% 2.1%

Revenue and income statement

En 2023, OPUS alcanza unos ingresos de 14.7 M€. En el período 2020-2023, la empresa muestra un fuerte crecimiento con una TCAC de +26.3%. Vs 2022, crecimiento de +13% (13.0 M€ -> 14.7 M€). Tras deducir el consumo (2.8 M€), el margen bruto se sitúa en 12.0 M€, es decir, una tasa del 81%. El EBITDA alcanza 302 k€, representando el 2.1% de los ingresos. Advertencia efecto tijera negativo: a pesar del cambio en ingresos (+13%), el EBITDA varía en -48%, reduciendo el margen en 2.4 puntos. El margen operativo sigue siendo frágil, requiriendo vigilancia de costes. El resultado neto asciende a 413 k€, es decir, el 2.8% de los ingresos.

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

14 705 423 €

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

11 951 828 €

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

301 517 €

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

356 826 €

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

412 549 €

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

2.0%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 4%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 12%. Baja autonomía: la empresa depende fuertemente de financiación externa. La capacidad de reembolso indica que se necesitarían 0.1 años de flujo de caja. Este corto período demuestra una excelente sostenibilidad de la deuda. El flujo de caja representa el 2.6% de los ingresos.

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

4.181%

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

12.302%

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

2.638%

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

0.074

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

42.9%

Solvency indicators evolution
OPUS

Sector positioning

Ratio de endeudamiento
4.18 2023
2021
2022
2023
Q1: 0.97
Med: 19.39
Q3: 59.23
Bueno

En 2023, el ratio de endeudamiento de OPUS (4.18) se sitúa por debajo de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Esta posición controlada refleja una gestión prudente.

Autonomía financiera
12.3% 2023
2021
2022
2023
Q1: 9.04%
Med: 30.13%
Q3: 51.01%
Average

En 2023, el autonomía financiera de OPUS (12.3%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Capacidad de reembolso
0.07 ans 2023
2021
2022
2023
Q1: 0.0 ans
Med: 0.08 ans
Q3: 1.21 ans
Bueno +24 pts over 3 years

En 2023, el capacidad de reembolso de OPUS (0.1 an) se sitúa por debajo de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Esta posición controlada refleja una gestión prudente.

Liquidity ratios

El ratio de liquidez se sitúa en 108.83. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 1.0x. Peligro: el resultado de explotación no cubre los gastos financieros.

Liquidity ratio (2023) ?
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

108.835

Interest coverage (2023) ?
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

0.994

Liquidity indicators evolution
OPUS

Sector positioning

Ratio de liquidez
108.83 2023
2021
2022
2023
Q1: 135.55
Med: 191.22
Q3: 292.99
Average

En 2023, el ratio de liquidez de OPUS (108.83) se sitúa por debajo de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Una mejora fortalecería la posición competitiva.

Cobertura de intereses
0.99x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.04x
Q3: 2.06x
Bueno -13 pts over 3 years

En 2023, el cobertura de intereses de OPUS (1.0x) se sitúa por encima de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Esta posición cómoda ofrece un margen de seguridad apreciable.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 94 días. Plazo proveedores: 99 días. Situación favorable. La rotación de existencias es de 3 días. Rotación rápida, señal de buena gestión de existencias. El FM representa 92 días de ingresos. En 2020-2023, el FM aumentó en +270%.

Operating WCR (2023) ?
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

3 755 324 €

Customer credit (2023) ?
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

94 j

Supplier credit (2023) ?
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

99 j

Inventory turnover (2023) ?
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

3 j

WCR in days of revenue (2023) ?
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

92 j

WCR and payment terms evolution
OPUS

Positioning of OPUS in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (37 transactions). This range of 530 206€ to 2 341 824€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
530k€ 647k€ 2341k€
647 594 € Range: 530 206€ - 2 341 824€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 37 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 (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare OPUS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about OPUS

What is the revenue of OPUS ?

The revenue of OPUS in 2023 is 14.7 M€.

Is OPUS profitable?

Yes, OPUS generated a net profit of 413 k€ in 2023.

Where is the headquarters of OPUS ?

The headquarters of OPUS is located in PARIS (75008), in the department Paris.

Where to find the tax return of OPUS ?

The tax return of OPUS 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 OPUS operate?

OPUS operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.