SOC PRODUCTION HUILES DE BOURBON : revenue, balance sheet and financial ratios

SOC PRODUCTION HUILES DE BOURBON is a French company founded 42 years ago, specialized in the sector Fabrication d'huiles et graisses raffinées. Based in SAINT-PIERRE (97410), this company of category GE shows in 2024 a revenue of 23.0 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 - SOC PRODUCTION HUILES DE BOURBON (SIREN 328875984)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 23 020 457 € 26 977 538 € 28 049 284 € 23 290 406 € 21 454 164 € 20 340 277 € 19 331 622 €
Net income -546 304 € 718 099 € 355 102 € 757 414 € 1 060 063 € 1 025 962 € 933 721 €
EBITDA 479 361 € 1 336 116 € 2 325 758 € 1 723 400 € 2 072 536 € 2 035 040 € 1 907 594 €
Net margin -2.4% 2.7% 1.3% 3.3% 4.9% 5.0% 4.8%

Revenue and income statement

In 2024, SOC PRODUCTION HUILES DE BOURBON achieves revenue of 23.0 M€. Revenue is growing positively over 7 years (CAGR: +3.0%). Significant drop of -15% vs 2023. After deducting consumption (14.9 M€), gross margin stands at 8.1 M€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 479 k€, representing 2.1% of revenue. Warning negative scissor effect: despite revenue change (-15%), EBITDA varies by -64%, reducing margin by 2.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -546 k€ (-2.4% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

23 020 457 €

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

8 121 945 €

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

479 361 €

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

-342 528 €

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

-546 304 €

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

2.1%

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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 55%. 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

0.133%

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

55.256%

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

-0.602%

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

-0.082

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

26.5%

Solvency indicators evolution
SOC PRODUCTION HUILES DE BOURBON

Sector positioning

Debt ratio
0.13 2024
2022
2023
2024
Q1: 15.64
Med: 50.37
Q3: 81.77
Excellent -32 pts over 3 years

In 2024, the debt ratio of SOC PRODUCTION HUILES DE ... (0.13) 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
55.26% 2024
2022
2023
2024
Q1: 43.0%
Med: 49.02%
Q3: 63.41%
Good +8 pts over 3 years

In 2024, the financial autonomy of SOC PRODUCTION HUILES DE ... (55.3%) 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
-0.08 years 2024
2022
2023
2024
Q1: -8.61 years
Med: 0.0 years
Q3: 1.14 years
Good

In 2024, the repayment capacity of SOC PRODUCTION HUILES DE ... (-0.08) 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 161.78. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 6.7x. Operating income very largely covers interest expenses: high safety margin.

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

161.775

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

6.736

Liquidity indicators evolution
SOC PRODUCTION HUILES DE BOURBON

Sector positioning

Liquidity ratio
161.78 2024
2022
2023
2024
Q1: 185.83
Med: 315.36
Q3: 443.15
Watch -10 pts over 3 years

In 2024, the liquidity ratio of SOC PRODUCTION HUILES DE ... (161.78) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
6.74x 2024
2022
2023
2024
Q1: -0.04x
Med: 4.22x
Q3: 7.53x
Good +18 pts over 3 years

In 2024, the interest coverage of SOC PRODUCTION HUILES DE ... (6.7x) 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: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 99 days. Excellent situation: suppliers finance 51 days of the operating cycle (retail model). Inventory turnover is 98 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 140 days of revenue, i.e. 9.0 M€ to permanently finance. Over 2018-2024, WCR increased by +38%, 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

8 974 986 €

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

48 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

99 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

98 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

140 j

WCR and payment terms evolution
SOC PRODUCTION HUILES DE BOURBON

Positioning of SOC PRODUCTION HUILES DE BOURBON in its sector

Comparison with sector Fabrication d'huiles et graisses raffinées

Valuation estimate

Based on 242 transactions of similar company sales in 2024, the value of SOC PRODUCTION HUILES DE BOURBON is estimated at 6 801 247 € (range 3 986 858€ - 9 647 964€). With an EBITDA of 479 361€, the sector multiple of 6.6x is applied. The price/revenue ratio is 0.56x (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.

Estimated enterprise value 2024
242 transactions
3986k€ 6801k€ 9647k€
6 801 247 € Range: 3 986 858€ - 9 647 964€
Section année 2024 Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
479 361 € × 6.6x
Estimation 3 144 249 €
1 593 797€ - 5 192 531€
Revenue Multiple 30%
23 020 457 € × 0.56x
Estimation 12 896 246 €
7 975 294€ - 17 073 687€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 242 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 (Fabrication d'huiles et graisses raffinées)

Compare SOC PRODUCTION HUILES DE BOURBON with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'huiles et graisses raffinées

Frequently asked questions about SOC PRODUCTION HUILES DE BOURBON

What is the revenue of SOC PRODUCTION HUILES DE BOURBON ?

The revenue of SOC PRODUCTION HUILES DE BOURBON in 2024 is 23.0 M€.

Is SOC PRODUCTION HUILES DE BOURBON profitable?

SOC PRODUCTION HUILES DE BOURBON recorded a net loss in 2024.

Where is the headquarters of SOC PRODUCTION HUILES DE BOURBON ?

The headquarters of SOC PRODUCTION HUILES DE BOURBON is located in SAINT-PIERRE (97410), in the department La Reunion.

Where to find the tax return of SOC PRODUCTION HUILES DE BOURBON ?

The tax return of SOC PRODUCTION HUILES DE BOURBON 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 SOC PRODUCTION HUILES DE BOURBON operate?

SOC PRODUCTION HUILES DE BOURBON operates in the sector Fabrication d'huiles et graisses raffinées (NAF code 10.41B). See the 'Sector positioning' section above to compare the company with its competitors.