OWEN : revenue, balance sheet and financial ratios

OWEN is a French company founded 26 years ago, specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé. Based in SAINT-PAUL (97460), this company of category ETI shows in 2024 a revenue of 3.4 M€. 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 - OWEN (SIREN 430457358)
Indicator 2024 2023 2022 2021 2020 2019 2019 2018 2017
Revenue 3 413 363 € 3 439 464 € 3 338 632 € 3 719 718 € 2 805 628 € 1 168 202 € 1 763 520 € N/C N/C
Net income 73 147 € 126 307 € 127 540 € 303 554 € 191 893 € -62 744 € -155 615 € -87 324 € 55 094 €
EBITDA 326 671 € 369 033 € 395 746 € 604 547 € 340 686 € 139 804 € -99 418 € N/C N/C
Net margin 2.1% 3.7% 3.8% 8.2% 6.8% -5.4% -8.8% N/C N/C

Revenue and income statement

In 2024, OWEN achieves revenue of 3.4 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +14.1%. Slight decline of -1% vs 2023. After deducting consumption (1.9 M€), gross margin stands at 1.5 M€, i.e. a rate of 44%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 327 k€, representing 9.6% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 73 k€, i.e. 2.1% 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

3 413 363 €

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

1 504 654 €

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

326 671 €

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

60 099 €

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

73 147 €

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

9.6%

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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 29%. The balance between equity and debt is satisfactory. Cash flow represents 4.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.0%

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

29.47%

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

4.92%

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

Asset age ratio (2024) ?
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

2.8%

Solvency indicators evolution
OWEN

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 13.57
Q3: 64.43
Excellent

In 2024, the debt ratio of OWEN (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
29.47% 2024
2022
2023
2024
Q1: 6.03%
Med: 28.93%
Q3: 55.74%
Good

In 2024, the financial autonomy of OWEN (29.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.55 years
Excellent -25 pts over 3 years

In 2024, the repayment capacity of OWEN (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 122.64. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

122.636

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

0.0

Liquidity indicators evolution
OWEN

Sector positioning

Liquidity ratio
122.64 2024
2022
2023
2024
Q1: 101.35
Med: 173.98
Q3: 313.72
Average

In 2024, the liquidity ratio of OWEN (122.64) 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.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.94x
Average

In 2024, the interest coverage of OWEN (0.0x) 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) 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: 168 days. Excellent situation: suppliers finance 168 days of the operating cycle (retail model). Inventory turnover is 93 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 174 days of revenue, i.e. 1.6 M€ 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

1 648 415 €

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

0 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

168 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

93 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

174 j

WCR and payment terms evolution
OWEN

Positioning of OWEN in its sector

Comparison with sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Valuation estimate

Based on 132 transactions of similar company sales (all years), the value of OWEN is estimated at 943 096 € (range 494 395€ - 1 836 473€). With an EBITDA of 326 671€, the sector multiple of 3.2x is applied. The price/revenue ratio is 0.35x (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 2024
132 transactions
494k€ 943k€ 1836k€
943 096 € Range: 494 395€ - 1 836 473€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
326 671 € × 3.2x
Estimation 1 049 246 €
456 468€ - 2 142 138€
Revenue Multiple 30%
3 413 363 € × 0.35x
Estimation 1 186 143 €
792 653€ - 2 137 786€
Net Income Multiple 20%
73 147 € × 4.3x
Estimation 313 156 €
141 828€ - 620 340€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 132 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 (Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé)

Compare OWEN with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Frequently asked questions about OWEN

What is the revenue of OWEN ?

The revenue of OWEN in 2024 is 3.4 M€.

Is OWEN profitable?

Yes, OWEN generated a net profit of 73 k€ in 2024.

Where is the headquarters of OWEN ?

The headquarters of OWEN is located in SAINT-PAUL (97460), in the department La Reunion.

Where to find the tax return of OWEN ?

The tax return of OWEN 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 OWEN operate?

OWEN operates in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé (NAF code 47.75Z). See the 'Sector positioning' section above to compare the company with its competitors.