SIREN : 318488319
CREVAL is a French company founded 46 years ago, specialized in the sector Hypermarchés. Based in CREPY-EN-VALOIS (60800), this company of category PME shows in 2024 a revenue of 48.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|---|---|
| Revenue | 48 123 263 € | 49 085 775 € | 45 222 216 € | 43 448 451 € | 41 769 560 € | 41 505 679 € | 39 952 403 € |
| Net income | 438 042 € | 201 065 € | 201 097 € | 122 486 € | 203 813 € | 183 049 € | 407 393 € |
| EBITDA | 807 799 € | 395 842 € | 371 201 € | 280 649 € | 572 792 € | -193 276 € | 708 345 € |
| Net margin | 0.9% | 0.4% | 0.4% | 0.3% | 0.5% | 0.4% | 1.0% |
In 2024, CREVAL achieves revenue of 48.1 M€. Revenue is growing positively over 7 years (CAGR: +3.1%). Slight decline of -2% vs 2023. After deducting consumption (38.7 M€), gross margin stands at 9.4 M€, i.e. a rate of 20%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 808 k€, representing 1.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 438 k€, i.e. 0.9% of revenue. This profit can be retained or distributed to shareholders.
48 123 263 €
9 418 184 €
807 799 €
674 314 €
438 042 €
1.7%
The debt ratio (= Financial debt / Equity x 100) stands at 13%. 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 59%. 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 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
13.041%
58.905%
1.343%
0.999
40.4%
In 2024, the debt ratio of CREVAL (13.04) 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.
In 2024, the financial autonomy of CREVAL (58.9%) 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.
In 2024, the repayment capacity of CREVAL (1.00) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 197.79. 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 3.2x. Financial charges are adequately covered by operations.
197.788
3.184
In 2024, the liquidity ratio of CREVAL (197.79) 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.
In 2024, the interest coverage of CREVAL (3.2x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 11 days of revenue, i.e. 1.5 M€ to permanently finance. Notable WCR improvement over the period (-41%), freeing up cash.
1 462 466 €
1 j
13 j
15 j
11 j
Based on 551 transactions of similar company sales in 2024, the value of CREVAL is estimated at 5 739 292 € (range 2 700 494€ - 11 316 124€). With an EBITDA of 807 799€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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.
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This estimate is based on the analysis of 551 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare CREVAL with other companies in the same sector:
The revenue of CREVAL in 2024 is 48.1 M€.
Yes, CREVAL generated a net profit of 438 k€ in 2024.
The headquarters of CREVAL is located in CREPY-EN-VALOIS (60800), in the department Oise.
The tax return of CREVAL 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).
CREVAL operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.