CONSTELLATION COLD LOGISTICS VDM : revenue, balance sheet and financial ratios

CONSTELLATION COLD LOGISTICS VDM is a French company founded 28 years ago, specialized in the sector Entreposage et stockage frigorifique. Based in VAL-DE-MEUSE (52140), this company of category PME shows in 2024 a revenue of 3.2 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 - CONSTELLATION COLD LOGISTICS VDM (SIREN 419428693)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 199 491 € 3 122 370 € 2 355 910 € 2 204 258 € 2 247 607 € 2 074 087 € 1 919 991 € 1 916 632 € 1 936 621 €
Net income 1 001 725 € 862 473 € 349 520 € 235 039 € 228 869 € 370 746 € 340 119 € 83 524 € 256 765 €
EBITDA 1 361 610 € 1 084 722 € 527 652 € 465 981 € 571 640 € 594 625 € 477 246 € 359 106 € 365 904 €
Net margin 31.3% 27.6% 14.8% 10.7% 10.2% 17.9% 17.7% 4.4% 13.3%

Revenue and income statement

In 2024, CONSTELLATION COLD LOGISTICS VDM achieves revenue of 3.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.5%. Vs 2023: +2%. After deducting consumption (3 k€), gross margin stands at 3.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.4 M€, representing 42.6% of revenue. Positive scissor effect: EBITDA margin improves by +7.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.0 M€, i.e. 31.3% 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

3 199 491 €

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

3 196 827 €

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

1 361 610 €

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

1 224 404 €

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

1 001 725 €

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

42.6%

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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 81%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 36.3% 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 (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

0.461%

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

81.213%

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

36.311%

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

0.017

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

34.8%

Solvency indicators evolution
CONSTELLATION COLD LOGISTICS VDM

Sector positioning

Debt ratio
0.46 2024
2022
2023
2024
Q1: 0.17
Med: 20.27
Q3: 96.26
Good

In 2024, the debt ratio of CONSTELLATION COLD LOGIST... (0.46) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
81.21% 2024
2022
2023
2024
Q1: 18.14%
Med: 38.86%
Q3: 62.14%
Excellent +6 pts over 3 years

In 2024, the financial autonomy of CONSTELLATION COLD LOGIST... (81.2%) 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
0.02 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.12 years
Q3: 2.57 years
Good

In 2024, the repayment capacity of CONSTELLATION COLD LOGIST... (0.02) 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 434.89. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.

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

434.893

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

0.458

Liquidity indicators evolution
CONSTELLATION COLD LOGISTICS VDM

Sector positioning

Liquidity ratio
434.89 2024
2022
2023
2024
Q1: 116.01
Med: 194.78
Q3: 398.33
Excellent

In 2024, the liquidity ratio of CONSTELLATION COLD LOGIST... (434.89) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.46x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.75x
Q3: 6.29x
Average +15 pts over 3 years

In 2024, the interest coverage of CONSTELLATION COLD LOGIST... (0.5x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 52 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 113 days. Excellent situation: suppliers finance 61 days of the operating cycle (retail model). Overall, WCR represents 346 days of revenue, i.e. 3.1 M€ to permanently finance. Over 2016-2024, WCR increased by +9228%, 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

3 074 583 €

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

52 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

113 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

346 j

WCR and payment terms evolution
CONSTELLATION COLD LOGISTICS VDM

Positioning of CONSTELLATION COLD LOGISTICS VDM in its sector

Comparison with sector Entreposage et stockage frigorifique

Valuation estimate

Based on 77 transactions of similar company sales (all years), the value of CONSTELLATION COLD LOGISTICS VDM is estimated at 1 069 198 € (range 482 129€ - 2 861 177€). With an EBITDA of 1 361 610€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.14x (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
77 tx
482k€ 1069k€ 2861k€
1 069 198 € Range: 482 129€ - 2 861 177€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 361 610 € × 1.0x
Estimation 1 383 943 €
611 665€ - 3 270 878€
Revenue Multiple 30%
3 199 491 € × 0.14x
Estimation 459 965 €
297 644€ - 1 100 505€
Net Income Multiple 20%
1 001 725 € × 1.2x
Estimation 1 196 187 €
435 020€ - 4 477 937€
How is this estimate calculated?

This estimate is based on the analysis of 77 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 (Entreposage et stockage frigorifique)

Compare CONSTELLATION COLD LOGISTICS VDM with other companies in the same sector:

Voir toutes les statistiques du secteur Entreposage et stockage frigorifique

Frequently asked questions about CONSTELLATION COLD LOGISTICS VDM

What is the revenue of CONSTELLATION COLD LOGISTICS VDM ?

The revenue of CONSTELLATION COLD LOGISTICS VDM in 2024 is 3.2 M€.

Is CONSTELLATION COLD LOGISTICS VDM profitable?

Yes, CONSTELLATION COLD LOGISTICS VDM generated a net profit of 1.0 M€ in 2024.

Where is the headquarters of CONSTELLATION COLD LOGISTICS VDM ?

The headquarters of CONSTELLATION COLD LOGISTICS VDM is located in VAL-DE-MEUSE (52140), in the department Haute-Marne.

Where to find the tax return of CONSTELLATION COLD LOGISTICS VDM ?

The tax return of CONSTELLATION COLD LOGISTICS VDM 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 CONSTELLATION COLD LOGISTICS VDM operate?

CONSTELLATION COLD LOGISTICS VDM operates in the sector Entreposage et stockage frigorifique (NAF code 52.10A). See the 'Sector positioning' section above to compare the company with its competitors.