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RAYOL SOCIETE DE PARTICIPATION : revenue, balance sheet and financial ratios

RAYOL SOCIETE DE PARTICIPATION is a French company founded 3 years ago, specialized in the sector Gestion de fonds. Based in AIRE-SUR-L'ADOUR (40800), this company of category PME shows in 2024 a net income positive of 257 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - RAYOL SOCIETE DE PARTICIPATION (SIREN 922091087)
Indicator 2024 2023
Revenue N/C N/C
Net income 256 596 € 256 067 €
EBITDA -3 317 € -4 884 €
Net margin N/C N/C

Revenue and income statement

In 2024, RAYOL SOCIETE DE PARTICIPATION generates positive net income of 257 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2023-2024: 256 k€ -> 257 k€.

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

-3 317 €

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

-3 317 €

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

256 596 €

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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 95%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

95.326%

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
RAYOL SOCIETE DE PARTICIPATION

Sector positioning

Debt ratio
0.0 2024
2023
2024
Q1: 0.0
Med: 8.29
Q3: 92.98
Excellent

In 2024, the debt ratio of RAYOL SOCIETE DE PARTICIP... (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
95.33% 2024
2023
2024
Q1: 4.66%
Med: 48.47%
Q3: 87.35%
Excellent

In 2024, the financial autonomy of RAYOL SOCIETE DE PARTICIP... (95.3%) 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
2023
2024
Q1: -0.01 years
Med: 0.0 years
Q3: 3.01 years
Good

In 2024, the repayment capacity of RAYOL SOCIETE DE PARTICIP... (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 662.27. 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

662.271

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
RAYOL SOCIETE DE PARTICIPATION

Sector positioning

Liquidity ratio
662.27 2024
2023
2024
Q1: 100.72
Med: 472.35
Q3: 3121.45
Good

In 2024, the liquidity ratio of RAYOL SOCIETE DE PARTICIP... (662.27) 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
2023
2024
Q1: -71.24x
Med: 0.0x
Q3: 0.0x
Good

In 2024, the interest coverage of RAYOL SOCIETE DE PARTICIP... (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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 234 days. Excellent situation: suppliers finance 234 days of the operating cycle (retail model).

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

0 €

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

234 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 and payment terms evolution
RAYOL SOCIETE DE PARTICIPATION

Positioning of RAYOL SOCIETE DE PARTICIPATION in its sector

Comparison with sector Gestion de fonds

Valuation estimate

Based on 62 transactions of similar company sales in 2024, the value of RAYOL SOCIETE DE PARTICIPATION is estimated at 1 896 566 € (range 538 484€ - 3 757 300€). 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
62 tx
538k€ 1896k€ 3757k€
1 896 566 € Range: 538 484€ - 3 757 300€
NAF 5 année 2024

Valuation method used

Net Income Multiple
256 596 € × 7.4x = 1 896 567 €
Range: 538 485€ - 3 757 301€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 62 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 (Gestion de fonds)

Compare RAYOL SOCIETE DE PARTICIPATION with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion de fonds

Frequently asked questions about RAYOL SOCIETE DE PARTICIPATION

What is the revenue of RAYOL SOCIETE DE PARTICIPATION ?

The revenue of RAYOL SOCIETE DE PARTICIPATION is not publicly disclosed (confidential accounts filed with INPI).

Is RAYOL SOCIETE DE PARTICIPATION profitable?

Yes, RAYOL SOCIETE DE PARTICIPATION generated a net profit of 257 k€ in 2024.

Where is the headquarters of RAYOL SOCIETE DE PARTICIPATION ?

The headquarters of RAYOL SOCIETE DE PARTICIPATION is located in AIRE-SUR-L'ADOUR (40800), in the department Landes.

Where to find the tax return of RAYOL SOCIETE DE PARTICIPATION ?

The tax return of RAYOL SOCIETE DE PARTICIPATION 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 RAYOL SOCIETE DE PARTICIPATION operate?

RAYOL SOCIETE DE PARTICIPATION operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.