ETA LES VALLEES DE L'YONNE : revenue, balance sheet and financial ratios

ETA LES VALLEES DE L'YONNE is a French company founded 9 years ago, specialized in the sector Activités de soutien aux cultures. Based in SAINTE-PALLAYE (89460), this company of category PME shows in 2021 a revenue of 31 k€. 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 - ETA LES VALLEES DE L'YONNE (SIREN 830608956)
Indicator 2021 2020 2019 2018 2017
Revenue 30 800 € 34 542 € 45 661 € 45 431 € 27 109 €
Net income 339 € 3 531 € 211 € -3 787 € 3 374 €
EBITDA 16 261 € 9 270 € 33 111 € 23 310 € 9 919 €
Net margin 1.1% 10.2% 0.5% -8.3% 12.4%

Revenue and income statement

In 2021, ETA LES VALLEES DE L'YONNE achieves revenue of 31 k€. Revenue is growing positively over 5 years (CAGR: +3.2%). Significant drop of -11% vs 2020. After deducting consumption (1 k€), gross margin stands at 30 k€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 16 k€, representing 52.8% of revenue. Positive scissor effect: EBITDA margin improves by +26.0 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 339 €, i.e. 1.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

30 800 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

29 767 €

EBITDA (2021) ?
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

16 261 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

3 537 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

339 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

52.8%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 1563%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 79%. 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 7.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 42.4% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1563.071%

Financial autonomy (2021) ?
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

78.691%

Cash flow / Revenue (2021) ?
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

42.409%

Repayment capacity (2021) ?
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

7.434

Asset age ratio (2021) ?
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

50.9%

Solvency indicators evolution
ETA LES VALLEES DE L'YONNE

Sector positioning

Debt ratio
1563.07 2021
2019
2020
2021
Q1: 34.38
Med: 158.01
Q3: 482.2
Watch

In 2021, the debt ratio of ETA LES VALLEES DE L'YONNE (1563.07) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
78.69% 2021
2019
2020
2021
Q1: 11.59%
Med: 29.32%
Q3: 56.34%
Excellent

In 2021, the financial autonomy of ETA LES VALLEES DE L'YONNE (78.7%) 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
7.43 years 2021
2019
2020
2021
Q1: 0.16 years
Med: 2.31 years
Q3: 4.73 years
Average

In 2021, the repayment capacity of ETA LES VALLEES DE L'YONNE (7.43) 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 385.85. 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 12.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

385.848

Interest coverage (2021) ?
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

12.884

Liquidity indicators evolution
ETA LES VALLEES DE L'YONNE

Sector positioning

Liquidity ratio
385.85 2021
2019
2020
2021
Q1: 108.29
Med: 189.42
Q3: 345.32
Excellent

In 2021, the liquidity ratio of ETA LES VALLEES DE L'YONNE (385.85) 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
12.88x 2021
2019
2020
2021
Q1: 0.12x
Med: 2.28x
Q3: 5.36x
Excellent

In 2021, the interest coverage of ETA LES VALLEES DE L'YONNE (12.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. Excellent situation: suppliers finance 39 days of the operating cycle (retail model). Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 653 days of revenue, i.e. 56 k€ to permanently finance. Over 2017-2021, WCR increased by +105%, requiring additional financing.

Operating WCR (2021) ?
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

55 870 €

Customer credit (2021) ?
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

8 j

Supplier credit (2021) ?
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

47 j

Inventory turnover (2021) ?
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

4 j

WCR in days of revenue (2021) ?
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

653 j

WCR and payment terms evolution
ETA LES VALLEES DE L'YONNE

Positioning of ETA LES VALLEES DE L'YONNE in its sector

Comparison with sector Activités de soutien aux cultures

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of ETA LES VALLEES DE L'YONNE is estimated at 25 763 € (range 9 432€ - 41 450€). With an EBITDA of 16 261€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.37x (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 2021
50 tx
9k€ 25k€ 41k€
25 763 € Range: 9 432€ - 41 450€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
16 261 € × 2.7x
Estimation 44 508 €
16 566€ - 69 670€
Revenue Multiple 30%
30 800 € × 0.37x
Estimation 11 301 €
3 650€ - 20 879€
Net Income Multiple 20%
339 € × 1.8x
Estimation 598 €
274€ - 1 760€
How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Activités de soutien aux cultures)

Compare ETA LES VALLEES DE L'YONNE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de soutien aux cultures

Frequently asked questions about ETA LES VALLEES DE L'YONNE

What is the revenue of ETA LES VALLEES DE L'YONNE ?

The revenue of ETA LES VALLEES DE L'YONNE in 2021 is 31 k€.

Is ETA LES VALLEES DE L'YONNE profitable?

Yes, ETA LES VALLEES DE L'YONNE generated a net profit of 339€ in 2021.

Where is the headquarters of ETA LES VALLEES DE L'YONNE ?

The headquarters of ETA LES VALLEES DE L'YONNE is located in SAINTE-PALLAYE (89460), in the department Yonne.

Where to find the tax return of ETA LES VALLEES DE L'YONNE ?

The tax return of ETA LES VALLEES DE L'YONNE 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 ETA LES VALLEES DE L'YONNE operate?

ETA LES VALLEES DE L'YONNE operates in the sector Activités de soutien aux cultures (NAF code 01.61Z). See the 'Sector positioning' section above to compare the company with its competitors.