PREMIOM O.I : revenue, balance sheet and financial ratios

PREMIOM O.I is a French company founded 12 years ago, specialized in the sector Commerce de gros (commerce interentreprises) alimentaire spécialisé divers. Based in LE PORT (97420), this company of category PME shows in 2024 a revenue of 4.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, PREMIOM O.I combines a growing business with positive profitability. Its financial structure is broadly in line with its sector.

Financial history - PREMIOM O.I (SIREN 802830919)
Indicator 2024 2017 2016
Revenue 4 712 521 € 2 155 209 € 1 765 982 €
Net income 206 436 € 76 527 € 62 526 €
EBITDA 288 189 € 119 791 € 85 748 €
Net margin 4.4% 3.6% 3.5%

Revenue and income statement

In 2024, PREMIOM O.I achieves revenue of 4.7 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +13.1%. After deducting consumption (3.2 M€), gross margin stands at 1.6 M€, i.e. a rate of 33%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 288 k€, representing 6.1% of revenue. This ratio is more favorable than the sector median (3.5%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 206 k€, i.e. 4.4% 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

4 712 521 €

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

1 559 271 €

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

288 189 €

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

264 979 €

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

206 436 €

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

6.0%

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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 33%. This ratio is slightly less favorable than the sector median (15.8%). Financial autonomy (= Equity / Total assets x 100) reaches 41%. This ratio is more favorable than the sector median (36.3%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (2.6%).

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

33.42%

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

41.18%

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

4.73%

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

1.22

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

26.9%

Solvency indicators evolution
PREMIOM O.I

Sector positioning

Debt ratio
33.42% 2024
Q1: 0.22%
Med: 15.81%
Q3: 68.15%
Average -19 pts over 3 years

In 2024, the debt ratio of PREMIOM O.I (33.4%) 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
41.18% 2024
Q1: 18.63%
Med: 36.31%
Q3: 57.3%
Good +25 pts over 3 years

In 2024, the financial autonomy of PREMIOM O.I (41.2%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1.91. This ratio is more favorable than the sector median (1.9). The interest coverage ratio (= EBIT / Interest expenses) is 1.5x. This ratio is more favorable than the sector median (0.8x).

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

1.91

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

1.52

Liquidity indicators evolution
PREMIOM O.I

Sector positioning

Liquidity ratio
1.91 2024
Q1: 1.37
Med: 1.9
Q3: 2.9
Good

In 2024, the liquidity ratio of PREMIOM O.I (1.91) 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
1.52x 2024
Q1: 0.0x
Med: 0.79x
Q3: 8.41x
Good -25 pts over 3 years

In 2024, the interest coverage of PREMIOM O.I (1.5x) 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: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Inventory turnover is 56 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 70 days of revenue, i.e. 923 k€ to permanently finance. Between 2016 and 2024, WCR improved by 22 days of revenue, freeing up cash.

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

922 523 €

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

26 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

42 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

56 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

70 j

WCR and payment terms evolution
PREMIOM O.I

Positioning of PREMIOM O.I in its sector

Comparison with sector Commerce de gros (commerce interentreprises) alimentaire spécialisé divers

Valuation estimate

Based on 87 transactions of similar company sales (all years), the value of PREMIOM O.I is estimated at 953 094 € (range 294 123€ - 1 777 310€). With an EBITDA of 288 189€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.24x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
87 tx
294k€ 953k€ 1777k€
953 094 € Range: 294 123€ - 1 777 310€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
288 189 € × 3.3x
Estimation 959 907 €
258 527€ - 1 865 232€
Revenue Multiple 30%
4 712 521 € × 0.24x
Estimation 1 130 020 €
410 158€ - 1 757 209€
Net Income Multiple 20%
206 436 € × 3.2x
Estimation 670 674 €
209 060€ - 1 587 661€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 87 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 gros (commerce interentreprises) alimentaire spécialisé divers)

Compare PREMIOM O.I with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) alimentaire spécialisé divers

Top companies in Commerce de gros (commerce interentreprises) alimentaire spécialisé divers

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) alimentaire spécialisé divers:

Top companies in La Reunion

Largest companies by revenue in the department La Reunion:

Voir le classement complet du département La Reunion

Frequently asked questions about PREMIOM O.I

What is the revenue of PREMIOM O.I ?

The revenue of PREMIOM O.I in 2024 is 4.7 M€.

Is PREMIOM O.I profitable?

Yes, PREMIOM O.I generated a net profit of 206 k€ in 2024.

Where is the headquarters of PREMIOM O.I ?

The headquarters of PREMIOM O.I is located in LE PORT (97420), in the department La Reunion.

Where to find the tax return of PREMIOM O.I ?

The tax return of PREMIOM O.I 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 PREMIOM O.I operate?

PREMIOM O.I operates in the sector Commerce de gros (commerce interentreprises) alimentaire spécialisé divers (NAF code 46.38B). See the 'Sector positioning' section above to compare the company with its competitors.