FINANCIERE VALEGE : revenue, balance sheet and financial ratios

FINANCIERE VALEGE is a French company founded 17 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in LEVALLOIS-PERRET (92300), this company of category PME shows in 2023 a revenue of 718 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 - FINANCIERE VALEGE (SIREN 509578233)
Indicator 2023 2022 2021 2019 2018 2017 2016 2015
Revenue 718 237 € 1 166 217 € 745 729 € 683 680 € 642 568 € 264 517 € 647 678 € 291 844 €
Net income -122 281 € 365 166 € 196 198 € 267 644 € 205 079 € 148 451 € 578 445 € -249 000 €
EBITDA -207 025 € 394 479 € 114 506 € 86 962 € 47 772 € -332 028 € 25 325 € -293 531 €
Net margin -17.0% 31.3% 26.3% 39.1% 31.9% 56.1% 89.3% -85.3%

Revenue and income statement

In 2023, FINANCIERE VALEGE achieves revenue of 718 k€. Over the period 2015-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +11.9%. Significant drop of -38% vs 2022. After deducting consumption (0 €), gross margin stands at 718 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -207 k€, representing -28.8% of revenue. Warning negative scissor effect: despite revenue change (-38%), EBITDA varies by -152%, reducing margin by 62.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -122 k€ (-17.0% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

718 237 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

718 237 €

EBITDA (2023) ?
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

-207 025 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-208 994 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-122 281 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-28.8%

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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 22%. 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 80%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

22.354%

Financial autonomy (2023) ?
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

80.122%

Cash flow / Revenue (2023) ?
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

-6.85%

Repayment capacity (2023) ?
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

-66.419

Solvency indicators evolution
FINANCIERE VALEGE

Sector positioning

Debt ratio
22.35 2023
2021
2022
2023
Q1: 0.91
Med: 28.68
Q3: 98.31
Good +19 pts over 3 years

In 2023, the debt ratio of FINANCIERE VALEGE (22.35) 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
80.12% 2023
2021
2022
2023
Q1: 9.6%
Med: 33.69%
Q3: 59.33%
Excellent

In 2023, the financial autonomy of FINANCIERE VALEGE (80.1%) 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
-66.42 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.22 years
Q3: 2.76 years
Excellent

In 2023, the repayment capacity of FINANCIERE VALEGE (-66.42) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 563.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

563.254

Interest coverage (2023) ?
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

-31.426

Liquidity indicators evolution
FINANCIERE VALEGE

Sector positioning

Liquidity ratio
563.25 2023
2021
2022
2023
Q1: 120.54
Med: 210.8
Q3: 390.94
Excellent +60 pts over 3 years

In 2023, the liquidity ratio of FINANCIERE VALEGE (563.25) 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
-31.43x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.01x
Q3: 3.76x
Watch

In 2023, the interest coverage of FINANCIERE VALEGE (-31.4x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 309 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. The gap of 255 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 853 days of revenue, i.e. 1.7 M€ to permanently finance. Over 2015-2023, WCR increased by +254%, requiring additional financing.

Operating WCR (2023) ?
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

1 702 179 €

Customer credit (2023) ?
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

309 j

Supplier credit (2023) ?
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

54 j

Inventory turnover (2023) ?
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 (2023) ?
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

853 j

WCR and payment terms evolution
FINANCIERE VALEGE

Positioning of FINANCIERE VALEGE in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 70 transactions of similar company sales in 2023, the value of FINANCIERE VALEGE is estimated at 258 402 € (range 142 987€ - 377 689€). The price/revenue ratio is 0.36x (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 2023
70 tx
142k€ 258k€ 377k€
258 402 € Range: 142 987€ - 377 689€
NAF 5 année 2023

Valuation method used

Revenue Multiple
718 237 € × 0.36x = 258 402 €
Range: 142 987€ - 377 690€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 70 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 (Commerce de détail d'habillement en magasin spécialisé)

Compare FINANCIERE VALEGE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about FINANCIERE VALEGE

What is the revenue of FINANCIERE VALEGE ?

The revenue of FINANCIERE VALEGE in 2023 is 718 k€.

Is FINANCIERE VALEGE profitable?

FINANCIERE VALEGE recorded a net loss in 2023.

Where is the headquarters of FINANCIERE VALEGE ?

The headquarters of FINANCIERE VALEGE is located in LEVALLOIS-PERRET (92300), in the department Hauts-de-Seine.

Where to find the tax return of FINANCIERE VALEGE ?

The tax return of FINANCIERE VALEGE 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 FINANCIERE VALEGE operate?

FINANCIERE VALEGE operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.