SIREN : 414924076
CVA is a French company founded 28 years ago, specialized in the sector Restauration traditionnelle. Based in PLENEUF-VAL-ANDRE (22370), this company of category PME shows in 2019 a revenue of 1.2 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 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|
| Revenue | 1 237 912 € | 1 208 849 € | 1 177 002 € | 1 181 029 € |
| Net income | 132 099 € | 169 889 € | 192 681 € | 174 188 € |
| EBITDA | 223 180 € | 262 161 € | 300 995 € | 259 749 € |
| Net margin | 10.7% | 14.1% | 16.4% | 14.7% |
In 2019, CVA achieves revenue of 1.2 M€. Revenue is growing positively over 4 years (CAGR: +1.6%). Vs 2018: +2%. After deducting consumption (394 k€), gross margin stands at 843 k€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 223 k€, representing 18.0% of revenue. Warning negative scissor effect: despite revenue change (+2%), EBITDA varies by -15%, reducing margin by 3.7 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 132 k€, i.e. 10.7% of revenue. This profit can be retained or distributed to shareholders.
1 237 912 €
843 431 €
223 180 €
174 605 €
132 099 €
17.9%
The debt ratio (= Financial debt / Equity x 100) stands at 33%. Debt remains under control: the company retains capacity to raise new debt if needed. 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 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
32.968%
64.517%
14.394%
1.4
71.8%
In 2019, the debt ratio of CVA (32.97) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2019, the financial autonomy of CVA (64.5%) 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 2019, the repayment capacity of CVA (1.40) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 259.01. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.
259.008
1.122
In 2019, the liquidity ratio of CVA (259.01) 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 2019, the interest coverage of CVA (1.1x) 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) 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: 57 days. Excellent situation: suppliers finance 57 days of the operating cycle (retail model). Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 57 days of revenue, i.e. 196 k€ to permanently finance. Over 2016-2019, WCR increased by +354%, requiring additional financing.
196 296 €
0 j
57 j
7 j
57 j
Based on 1033 transactions of similar company sales in 2019, the value of CVA is estimated at 1 254 963 € (range 754 924€ - 2 089 569€). With an EBITDA of 223 180€, the sector multiple of 6.8x is applied. The price/revenue ratio is 0.68x (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.
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This estimate is based on the analysis of 1033 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 CVA with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of CVA in 2019 is 1.2 M€.
Yes, CVA generated a net profit of 132 k€ in 2019.
The headquarters of CVA is located in PLENEUF-VAL-ANDRE (22370), in the department Cotes-d'Armor.
The tax return of CVA 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).
CVA operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.