OPUS DEVELOPPEMENT OPUS DEVELOPPEMENT : revenue, balance sheet and financial ratios

OPUS DEVELOPPEMENT OPUS DEVELOPPEMENT is a French company founded 22 years ago, specialized in the sector Activités des sociétés holding. Based in MERIGNAC (33700), this company of category PME shows in 2024 a revenue of 218 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - OPUS DEVELOPPEMENT OPUS DEVELOPPEMENT (SIREN 453500647)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 217 907 € 68 691 € 18 453 € 26 906 € 21 995 € 35 291 € 22 507 € 21 251 €
Net income 307 071 € 1 011 517 € 540 686 € 182 715 € 276 768 € 141 753 € 285 417 € 998 604 €
EBITDA 207 804 € 55 521 € 9 286 € 20 111 € 15 654 € 31 443 € 18 689 € 15 826 €
Net margin 140.9% 1472.6% 2930.1% 679.1% 1258.3% 401.7% 1268.1% 4699.1%

Revenue and income statement

In 2024, OPUS DEVELOPPEMENT OPUS DEVELOPPEMENT achieves revenue of 218 k€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +39.4%. Vs 2023, growth of +217% (69 k€ -> 218 k€). After deducting consumption (0 €), gross margin stands at 218 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 208 k€, representing 95.4% of revenue. Positive scissor effect: EBITDA margin improves by +14.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 307 k€, i.e. 140.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

217 907 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

217 907 €

EBITDA (2024) ?
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

207 804 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

207 801 €

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

307 071 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

95.4%

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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 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 98%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 123.6% 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 (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

0.005%

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

97.627%

Cash flow / Revenue (2024) ?
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

123.635%

Repayment capacity (2024) ?
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

Solvency indicators evolution
OPUS DEVELOPPEMENT OPUS DEVELOPPEMENT

Sector positioning

Debt ratio
0.01 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Excellent

In 2024, the debt ratio of OPUS DEVELOPPEMENT OPUS D... (0.01) 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
97.63% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Excellent

In 2024, the financial autonomy of OPUS DEVELOPPEMENT OPUS D... (97.6%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Excellent

In 2024, the repayment capacity of OPUS DEVELOPPEMENT OPUS D... (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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 3143.94. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

3143.94

Interest coverage (2024) ?
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

0.001

Liquidity indicators evolution
OPUS DEVELOPPEMENT OPUS DEVELOPPEMENT

Sector positioning

Liquidity ratio
3143.94 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Good -6 pts over 3 years

In 2024, the liquidity ratio of OPUS DEVELOPPEMENT OPUS D... (3143.94) 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
0.0x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Excellent

In 2024, the interest coverage of OPUS DEVELOPPEMENT OPUS D... (0.0x) 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: 262 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 153 days. The gap of 109 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 1102 days of revenue, i.e. 667 k€ to permanently finance.

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

667 018 €

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

262 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

153 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 in days of revenue (2024) ?
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

1102 j

WCR and payment terms evolution
OPUS DEVELOPPEMENT OPUS DEVELOPPEMENT

Positioning of OPUS DEVELOPPEMENT OPUS DEVELOPPEMENT in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of OPUS DEVELOPPEMENT OPUS DEVELOPPEMENT is estimated at 630 606 € (range 166 183€ - 1 370 301€). With an EBITDA of 207 804€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.59x (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 2024
54 tx
166k€ 630k€ 1370k€
630 606 € Range: 166 183€ - 1 370 301€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
207 804 € × 4.8x
Estimation 1 004 909 €
170 106€ - 1 731 752€
Revenue Multiple 30%
217 907 € × 0.59x
Estimation 128 297 €
79 817€ - 152 522€
Net Income Multiple 20%
307 071 € × 1.5x
Estimation 448 312 €
285 926€ - 2 293 348€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sociétés holding)

Compare OPUS DEVELOPPEMENT OPUS DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about OPUS DEVELOPPEMENT OPUS DEVELOPPEMENT

What is the revenue of OPUS DEVELOPPEMENT OPUS DEVELOPPEMENT ?

The revenue of OPUS DEVELOPPEMENT OPUS DEVELOPPEMENT in 2024 is 218 k€.

Is OPUS DEVELOPPEMENT OPUS DEVELOPPEMENT profitable?

Yes, OPUS DEVELOPPEMENT OPUS DEVELOPPEMENT generated a net profit of 307 k€ in 2024.

Where is the headquarters of OPUS DEVELOPPEMENT OPUS DEVELOPPEMENT ?

The headquarters of OPUS DEVELOPPEMENT OPUS DEVELOPPEMENT is located in MERIGNAC (33700), in the department Gironde.

Where to find the tax return of OPUS DEVELOPPEMENT OPUS DEVELOPPEMENT ?

The tax return of OPUS DEVELOPPEMENT OPUS DEVELOPPEMENT 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 DEVELOPPEMENT OPUS DEVELOPPEMENT operate?

OPUS DEVELOPPEMENT OPUS DEVELOPPEMENT operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.