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FRANCE VAPOTAGE DISTRIBUTION : revenue, balance sheet and financial ratios

FRANCE VAPOTAGE DISTRIBUTION is a French company founded 9 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in AVELIN (59710), this company of category PME shows in 2021 a net income positive of 103 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 - FRANCE VAPOTAGE DISTRIBUTION (SIREN 829719426)
Indicator 2021
Revenue N/C
Net income 102 942 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2021, FRANCE VAPOTAGE DISTRIBUTION generates positive net income of 103 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

102 942 €

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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 214%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

213.775%

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

18.62%

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

71.2%

Solvency indicators evolution
FRANCE VAPOTAGE DISTRIBUTION

Sector positioning

Debt ratio
213.78 2021
2021
Q1: 0.13
Med: 30.47
Q3: 112.29
Average

In 2021, the debt ratio of FRANCE VAPOTAGE DISTRIBUTION (213.78) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
18.62% 2021
2021
Q1: 9.23%
Med: 33.56%
Q3: 57.44%
Average

In 2021, the financial autonomy of FRANCE VAPOTAGE DISTRIBUTION (18.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 218.91. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

218.913

Liquidity indicators evolution
FRANCE VAPOTAGE DISTRIBUTION

Sector positioning

Liquidity ratio
218.91 2021
2021
Q1: 121.59
Med: 217.9
Q3: 380.53
Good

In 2021, the liquidity ratio of FRANCE VAPOTAGE DISTRIBUTION (218.91) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

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: 81 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 271 days. Excellent situation: suppliers finance 190 days of the operating cycle (retail model).

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

0 €

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

81 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

271 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

0 j

WCR and payment terms evolution
FRANCE VAPOTAGE DISTRIBUTION

Positioning of FRANCE VAPOTAGE DISTRIBUTION in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 105 transactions of similar company sales in 2021, the value of FRANCE VAPOTAGE DISTRIBUTION is estimated at 268 600 € (range 103 340€ - 957 615€). 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.

Estimated enterprise value 2021
105 transactions
103k€ 268k€ 957k€
268 600 € Range: 103 340€ - 957 615€
NAF 5 année 2021

Valuation method used

Net Income Multiple
102 942 € × 2.6x = 268 600 €
Range: 103 341€ - 957 615€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 105 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 (Autres commerces de détail spécialisés divers)

Compare FRANCE VAPOTAGE DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about FRANCE VAPOTAGE DISTRIBUTION

What is the revenue of FRANCE VAPOTAGE DISTRIBUTION ?

The revenue of FRANCE VAPOTAGE DISTRIBUTION is not publicly disclosed (confidential accounts filed with INPI).

Is FRANCE VAPOTAGE DISTRIBUTION profitable?

Yes, FRANCE VAPOTAGE DISTRIBUTION generated a net profit of 103 k€ in 2021.

Where is the headquarters of FRANCE VAPOTAGE DISTRIBUTION ?

The headquarters of FRANCE VAPOTAGE DISTRIBUTION is located in AVELIN (59710), in the department Nord.

Where to find the tax return of FRANCE VAPOTAGE DISTRIBUTION ?

The tax return of FRANCE VAPOTAGE DISTRIBUTION 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 FRANCE VAPOTAGE DISTRIBUTION operate?

FRANCE VAPOTAGE DISTRIBUTION operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.