HOLDING VALETTE PIERRE ET FILS : revenue, balance sheet and financial ratios

HOLDING VALETTE PIERRE ET FILS is a French company founded 11 years ago, specialized in the sector Activités des sociétés holding. Based in SAINT-JULIEN-CHAPTEUIL (43260), this company of category PME shows in 2025 a revenue of 261 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 - HOLDING VALETTE PIERRE ET FILS (SIREN 803067578)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 261 000 € 240 000 € 212 000 € 156 000 € 156 000 € 104 000 € N/C N/C N/C N/C
Net income 94 651 € -6 982 € 69 076 € 178 577 € 72 463 € 134 665 € 94 830 € 54 691 € 32 496 € 36 965 €
EBITDA -3 019 € -8 918 € -24 948 € -29 488 € -21 779 € -13 391 € -3 986 € -3 778 € -3 955 € -3 788 €
Net margin 36.3% -2.9% 32.6% 114.5% 46.5% 129.5% N/C N/C N/C N/C

Revenue and income statement

In 2025, HOLDING VALETTE PIERRE ET FILS achieves revenue of 261 k€. Over the period 2020-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +20.2%. Vs 2024: +9%. After deducting consumption (0 €), gross margin stands at 261 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 -3 k€, representing -1.2% of revenue. Positive scissor effect: EBITDA margin improves by +2.6 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 95 k€, i.e. 36.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

261 000 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

261 000 €

EBITDA (2025) ?
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

-3 019 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-6 655 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

94 651 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.2%

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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 1%. 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 97%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 37.7% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.203%

Financial autonomy (2025) ?
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

96.932%

Cash flow / Revenue (2025) ?
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

37.672%

Repayment capacity (2025) ?
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

0.244

Asset age ratio (2025) ?
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

47.2%

Solvency indicators evolution
HOLDING VALETTE PIERRE ET FILS

Sector positioning

Debt ratio
1.2 2025
2023
2024
2025
Q1: 0.04
Med: 8.09
Q3: 54.01
Good

In 2025, the debt ratio of HOLDING VALETTE PIERRE ET... (1.20) 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
96.93% 2025
2023
2024
2025
Q1: 21.27%
Med: 67.32%
Q3: 92.99%
Excellent

In 2025, the financial autonomy of HOLDING VALETTE PIERRE ET... (96.9%) 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.

Repayment capacity
0.24 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.98 years
Average +26 pts over 3 years

In 2025, the repayment capacity of HOLDING VALETTE PIERRE ET... (0.24) 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 1047.49. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

1047.487

Interest coverage (2025) ?
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

-2.551

Liquidity indicators evolution
HOLDING VALETTE PIERRE ET FILS

Sector positioning

Liquidity ratio
1047.49 2025
2023
2024
2025
Q1: 161.8
Med: 834.57
Q3: 4761.54
Good

In 2025, the liquidity ratio of HOLDING VALETTE PIERRE ET... (1047.49) 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.

Interest coverage
-2.55x 2025
2023
2024
2025
Q1: -62.1x
Med: 0.0x
Q3: 0.0x
Average

In 2025, the interest coverage of HOLDING VALETTE PIERRE ET... (-2.5x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 34 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 6 days. The company must finance 28 days of gap between collections and payments. Overall, WCR represents 481 days of revenue, i.e. 348 k€ to permanently finance.

Operating WCR (2025) ?
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

348 451 €

Customer credit (2025) ?
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

34 j

Supplier credit (2025) ?
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

6 j

Inventory turnover (2025) ?
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 (2025) ?
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

481 j

WCR and payment terms evolution
HOLDING VALETTE PIERRE ET FILS

Positioning of HOLDING VALETTE PIERRE ET FILS in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 91 788€ to 661 372€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
91k€ 197k€ 661k€
197 678 € Range: 91 788€ - 661 372€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 des sociétés holding)

Compare HOLDING VALETTE PIERRE ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about HOLDING VALETTE PIERRE ET FILS

What is the revenue of HOLDING VALETTE PIERRE ET FILS ?

The revenue of HOLDING VALETTE PIERRE ET FILS in 2025 is 261 k€.

Is HOLDING VALETTE PIERRE ET FILS profitable?

Yes, HOLDING VALETTE PIERRE ET FILS generated a net profit of 95 k€ in 2025.

Where is the headquarters of HOLDING VALETTE PIERRE ET FILS ?

The headquarters of HOLDING VALETTE PIERRE ET FILS is located in SAINT-JULIEN-CHAPTEUIL (43260), in the department Haute-Loire.

Where to find the tax return of HOLDING VALETTE PIERRE ET FILS ?

The tax return of HOLDING VALETTE PIERRE ET FILS 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 HOLDING VALETTE PIERRE ET FILS operate?

HOLDING VALETTE PIERRE ET FILS operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.