C&B VAL THORENS : revenue, balance sheet and financial ratios

C&B VAL THORENS is a French company founded 15 years ago, specialized in the sector Location et location-bail d'articles de loisirs et de sport . Based in LES BELLEVILLE (73440), this company of category PME shows in 2025 a revenue of 2.7 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 - C&B VAL THORENS (SIREN 524765591)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 732 048 € 2 567 339 € 2 307 050 € 1 800 085 € 303 132 € 1 297 239 € 1 643 347 € 1 548 719 € N/C N/C
Net income 105 055 € 121 419 € 297 270 € 173 226 € -4 978 € 11 347 € 85 836 € 69 871 € 77 775 € 118 473 €
EBITDA 299 394 € 266 538 € 381 649 € 261 373 € 131 790 € 180 818 € 262 849 € 205 551 € N/C N/C
Net margin 3.8% 4.7% 12.9% 9.6% -1.6% 0.9% 5.2% 4.5% N/C N/C

Revenue and income statement

In 2025, C&B VAL THORENS achieves revenue of 2.7 M€. Over the period 2018-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +8.4%. Vs 2024: +6%. After deducting consumption (955 k€), gross margin stands at 1.8 M€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 299 k€, representing 11.0% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 105 k€, i.e. 3.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 732 048 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 776 642 €

EBITDA (2025) ?
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

299 394 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

127 620 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

105 055 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.0%

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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 17%. 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 65%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.3% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

16.565%

Financial autonomy (2025) ?
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

65.24%

Cash flow / Revenue (2025) ?
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

10.333%

Repayment capacity (2025) ?
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

0.565

Asset age ratio (2025) ?
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

19.0%

Solvency indicators evolution
C&B VAL THORENS

Sector positioning

Debt ratio
16.57 2025
2023
2024
2025
Q1: 0.0
Med: 8.68
Q3: 43.26
Average

In 2025, the debt ratio of C&B VAL THORENS (16.57) 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
65.24% 2025
2023
2024
2025
Q1: 0.78%
Med: 38.29%
Q3: 71.43%
Good

In 2025, the financial autonomy of C&B VAL THORENS (65.2%) 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.

Repayment capacity
0.56 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 1.25 years
Average

In 2025, the repayment capacity of C&B VAL THORENS (0.56) 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 179.66. 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 3.5x. Financial charges are adequately covered by operations.

Liquidity ratio (2025) ?
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

179.658

Interest coverage (2025) ?
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

3.549

Liquidity indicators evolution
C&B VAL THORENS

Sector positioning

Liquidity ratio
179.66 2025
2023
2024
2025
Q1: 91.62
Med: 237.24
Q3: 625.01
Average -9 pts over 3 years

In 2025, the liquidity ratio of C&B VAL THORENS (179.66) 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
3.55x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.03x
Q3: 3.79x
Good

In 2025, the interest coverage of C&B VAL THORENS (3.5x) 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: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 85 days. Excellent situation: suppliers finance 69 days of the operating cycle (retail model). Inventory turnover is 17 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 151 days of revenue, i.e. 1.1 M€ to permanently finance.

Operating WCR (2025) ?
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

1 147 569 €

Customer credit (2025) ?
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

16 j

Supplier credit (2025) ?
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

85 j

Inventory turnover (2025) ?
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

17 j

WCR in days of revenue (2025) ?
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

151 j

WCR and payment terms evolution
C&B VAL THORENS

Positioning of C&B VAL THORENS in its sector

Comparison with sector Location et location-bail d'articles de loisirs et de sport

Valuation estimate

Based on 87 transactions of similar company sales (all years), the value of C&B VAL THORENS is estimated at 863 597 € (range 315 917€ - 2 063 770€). With an EBITDA of 299 394€, the sector multiple of 2.3x is applied. The price/revenue ratio is 0.57x (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 2025
87 tx
315k€ 863k€ 2063k€
863 597 € Range: 315 917€ - 2 063 770€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
299 394 € × 2.3x
Estimation 686 655 €
91 980€ - 1 572 249€
Revenue Multiple 30%
2 732 048 € × 0.57x
Estimation 1 562 586 €
806 232€ - 3 773 535€
Net Income Multiple 20%
105 055 € × 2.5x
Estimation 257 472 €
140 289€ - 727 929€

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 (Location et location-bail d'articles de loisirs et de sport )

Compare C&B VAL THORENS with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail d'articles de loisirs et de sport

Frequently asked questions about C&B VAL THORENS

What is the revenue of C&B VAL THORENS ?

The revenue of C&B VAL THORENS in 2025 is 2.7 M€.

Is C&B VAL THORENS profitable?

Yes, C&B VAL THORENS generated a net profit of 105 k€ in 2025.

Where is the headquarters of C&B VAL THORENS ?

The headquarters of C&B VAL THORENS is located in LES BELLEVILLE (73440), in the department Savoie.

Where to find the tax return of C&B VAL THORENS ?

The tax return of C&B VAL THORENS 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 C&B VAL THORENS operate?

C&B VAL THORENS operates in the sector Location et location-bail d'articles de loisirs et de sport (NAF code 77.21Z). See the 'Sector positioning' section above to compare the company with its competitors.