SIREN : 533542874
ORION is a French company founded 14 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in ALENCON (61000), this company of category ETI shows in 2023 a revenue of 706 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
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 706 184 € | 718 492 € | 588 871 € | 476 822 € | 932 697 € | 933 133 € | 933 667 € | 891 503 € |
| Net income | -218 225 € | -117 536 € | -30 512 € | 0 € | 78 091 € | 19 358 € | 51 063 € | 43 766 € |
| EBITDA | -186 528 € | -85 269 € | -12 884 € | 48 044 € | 75 677 € | 141 352 € | 28 966 € | 55 567 € |
| Net margin | -30.9% | -16.4% | -5.2% | 0.0% | 8.4% | 2.1% | 5.5% | 4.9% |
In 2023, ORION achieves revenue of 706 k€. Activity remains stable over the period (CAGR: -3.3%). Slight decline of -2% vs 2022. After deducting consumption (34 k€), gross margin stands at 672 k€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -187 k€, representing -26.4% of revenue. Warning negative scissor effect: despite revenue change (-2%), EBITDA varies by -119%, reducing margin by 14.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -218 k€ (-30.9% of revenue), which will impact equity.
706 184 €
671 778 €
-186 528 €
-231 331 €
-218 225 €
-12.8%
The debt ratio (= Financial debt / Equity x 100) stands at -235%. 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 -31%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
-234.87%
-31.123%
-16.427%
-3.276
19.0%
In 2023, the debt ratio of ORION (-234.87) 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.
In 2023, the financial autonomy of ORION (-31.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2023, the repayment capacity of ORION (-3.28) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 166.31. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
166.305
-19.651
In 2023, the liquidity ratio of ORION (166.31) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2023, the interest coverage of ORION (-19.6x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 277 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 108 days. The gap of 169 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 357 days of revenue, i.e. 701 k€ to permanently finance. Over 2016-2023, WCR increased by +69%, requiring additional financing.
700 972 €
277 j
108 j
5 j
357 j
Based on 114 transactions of similar company sales (all years), the value of ORION is estimated at 509 417 € (range 234 890€ - 967 868€). The price/revenue ratio is 0.72x (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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 114 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare ORION with other companies in the same sector:
Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs
The revenue of ORION in 2023 is 706 k€.
ORION recorded a net loss in 2023.
The headquarters of ORION is located in ALENCON (61000), in the department Orne.
The tax return of ORION 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).
ORION operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.