PIARA OLERON INVESTISSEMENT - PIARA : revenue, balance sheet and financial ratios

PIARA OLERON INVESTISSEMENT - PIARA is a French company founded 9 years ago, specialized in the sector Activités des sociétés holding. Based in SAINT-DENIS-D'OLERON (17650), this company of category PME shows in 2024 a revenue of 108 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 - PIARA OLERON INVESTISSEMENT - PIARA (SIREN 829752724)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 108 000 € 108 000 € 108 000 € 108 000 € 108 000 € 108 000 € 178 000 € 108 000 €
Net income 50 269 € 46 551 € 49 475 € 68 082 € 80 533 € 72 629 € 18 913 € 21 204 €
EBITDA 47 833 € 47 827 € 56 884 € 46 387 € 36 142 € 3 711 € 22 251 € 24 846 €
Net margin 46.5% 43.1% 45.8% 63.0% 74.6% 67.2% 10.6% 19.6%

Revenue and income statement

In 2024, PIARA OLERON INVESTISSEMENT - PIARA achieves revenue of 108 k€. Activity remains stable over the period (CAGR: 0.0%). Slight decline of 0% vs 2023. After deducting consumption (0 €), gross margin stands at 108 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 48 k€, representing 44.3% 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 50 k€, i.e. 46.5% 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

108 000 €

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

108 000 €

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

47 833 €

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

47 833 €

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

50 269 €

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

44.3%

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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 22%. 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 78%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 46.5% 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 (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

22.437%

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

78.296%

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

46.546%

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

2.11

Solvency indicators evolution
PIARA OLERON INVESTISSEMENT - PIARA

Sector positioning

Debt ratio
22.44 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average

In 2024, the debt ratio of PIARA OLERON INVESTISSEME... (22.44) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
78.3% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Good

In 2024, the financial autonomy of PIARA OLERON INVESTISSEME... (78.3%) 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
2.11 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average

In 2024, the repayment capacity of PIARA OLERON INVESTISSEME... (2.11) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1476.47. 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

1476.472

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
PIARA OLERON INVESTISSEMENT - PIARA

Sector positioning

Liquidity ratio
1476.47 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Good

In 2024, the liquidity ratio of PIARA OLERON INVESTISSEME... (1476.47) 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
Good

In 2024, the interest coverage of PIARA OLERON INVESTISSEME... (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 76 days. Excellent situation: suppliers finance 46 days of the operating cycle (retail model). Overall, WCR represents 533 days of revenue, i.e. 160 k€ to permanently finance. Over 2017-2024, WCR increased by +6801%, requiring additional financing.

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

159 804 €

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

30 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

76 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

533 j

WCR and payment terms evolution
PIARA OLERON INVESTISSEMENT - PIARA

Positioning of PIARA OLERON INVESTISSEMENT - PIARA 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 PIARA OLERON INVESTISSEMENT - PIARA is estimated at 149 410 € (range 40 807€ - 297 074€). With an EBITDA of 47 833€, 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
40k€ 149k€ 297k€
149 410 € Range: 40 807€ - 297 074€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
47 833 € × 4.8x
Estimation 231 313 €
39 156€ - 398 620€
Revenue Multiple 30%
108 000 € × 0.59x
Estimation 63 587 €
39 559€ - 75 593€
Net Income Multiple 20%
50 269 € × 1.5x
Estimation 73 391 €
46 807€ - 375 432€

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 PIARA OLERON INVESTISSEMENT - PIARA with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about PIARA OLERON INVESTISSEMENT - PIARA

What is the revenue of PIARA OLERON INVESTISSEMENT - PIARA ?

The revenue of PIARA OLERON INVESTISSEMENT - PIARA in 2024 is 108 k€.

Is PIARA OLERON INVESTISSEMENT - PIARA profitable?

Yes, PIARA OLERON INVESTISSEMENT - PIARA generated a net profit of 50 k€ in 2024.

Where is the headquarters of PIARA OLERON INVESTISSEMENT - PIARA ?

The headquarters of PIARA OLERON INVESTISSEMENT - PIARA is located in SAINT-DENIS-D'OLERON (17650), in the department Charente-Maritime.

Where to find the tax return of PIARA OLERON INVESTISSEMENT - PIARA ?

The tax return of PIARA OLERON INVESTISSEMENT - PIARA 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 PIARA OLERON INVESTISSEMENT - PIARA operate?

PIARA OLERON INVESTISSEMENT - PIARA 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.