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LES BALCONS DE VAL THORENS ALIMENTATION : revenue, balance sheet and financial ratios

LES BALCONS DE VAL THORENS ALIMENTATION is a French company founded 28 years ago, specialized in the sector Supérettes. Based in LONS-LE-SAUNIER (39000), this company of category PME shows in 2017 a revenue of 1.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LES BALCONS DE VAL THORENS ALIMENTATION (SIREN 414736827)
Indicator 2017
Revenue 1 225 791 €
Net income 125 615 €
EBITDA 197 362 €
Net margin 10.2%

Revenue and income statement

In 2017, LES BALCONS DE VAL THORENS ALIMENTATION achieves revenue of 1.2 M€. After deducting consumption (704 k€), gross margin stands at 521 k€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 197 k€, representing 16.1% of 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 126 k€, i.e. 10.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 225 791 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

521 331 €

EBITDA (2017) ?
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

197 362 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

177 243 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

125 615 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

16.1%

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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 6%. 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 78%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.9% 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 (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

5.527%

Financial autonomy (2017) ?
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

77.515%

Cash flow / Revenue (2017) ?
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

11.888%

Repayment capacity (2017) ?
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

0.281

Asset age ratio (2017) ?
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

6.8%

Solvency indicators evolution
LES BALCONS DE VAL THORENS ALIMENTATION

Sector positioning

Debt ratio
5.53 2017
2017
Q1: 0.27
Med: 27.99
Q3: 115.92
Good

In 2017, the debt ratio of LES BALCONS DE VAL THOREN... (5.53) 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
77.52% 2017
2017
Q1: 9.33%
Med: 29.19%
Q3: 48.82%
Excellent

In 2017, the financial autonomy of LES BALCONS DE VAL THOREN... (77.5%) 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.

Repayment capacity
0.28 years 2017
2017
Q1: 0.0 years
Med: 0.56 years
Q3: 2.61 years
Good

In 2017, the repayment capacity of LES BALCONS DE VAL THOREN... (0.28) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 523.46. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2017) ?
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

523.458

Interest coverage (2017) ?
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

0.414

Liquidity indicators evolution
LES BALCONS DE VAL THORENS ALIMENTATION

Sector positioning

Liquidity ratio
523.46 2017
2017
Q1: 85.71
Med: 129.13
Q3: 190.36
Excellent

In 2017, the liquidity ratio of LES BALCONS DE VAL THOREN... (523.46) 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
0.41x 2017
2017
Q1: 0.0x
Med: 1.02x
Q3: 5.2x
Average

In 2017, the interest coverage of LES BALCONS DE VAL THOREN... (0.4x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 134 days of revenue, i.e. 456 k€ to permanently finance.

Operating WCR (2017) ?
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

456 117 €

Customer credit (2017) ?
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

4 j

Supplier credit (2017) ?
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

16 j

Inventory turnover (2017) ?
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

14 j

WCR in days of revenue (2017) ?
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

134 j

WCR and payment terms evolution
LES BALCONS DE VAL THORENS ALIMENTATION

Positioning of LES BALCONS DE VAL THORENS ALIMENTATION in its sector

Comparison with sector Supérettes

Valuation estimate

Based on 279 transactions of similar company sales in 2017, the value of LES BALCONS DE VAL THORENS ALIMENTATION is estimated at 856 115 € (range 446 926€ - 1 595 737€). With an EBITDA of 197 362€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.27x (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.

Estimated enterprise value 2017
279 transactions
446k€ 856k€ 1595k€
856 115 € Range: 446 926€ - 1 595 737€
NAF 5 année 2017

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
197 362 € × 5.6x
Estimation 1 109 649 €
606 113€ - 2 164 947€
Revenue Multiple 30%
1 225 791 € × 0.27x
Estimation 332 854 €
201 935€ - 438 813€
Net Income Multiple 20%
125 615 € × 8.0x
Estimation 1 007 176 €
416 447€ - 1 908 101€
How is this estimate calculated?

This estimate is based on the analysis of 279 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 (Supérettes)

Compare LES BALCONS DE VAL THORENS ALIMENTATION with other companies in the same sector:

Voir toutes les statistiques du secteur Supérettes

Frequently asked questions about LES BALCONS DE VAL THORENS ALIMENTATION

What is the revenue of LES BALCONS DE VAL THORENS ALIMENTATION ?

The revenue of LES BALCONS DE VAL THORENS ALIMENTATION in 2017 is 1.2 M€.

Is LES BALCONS DE VAL THORENS ALIMENTATION profitable?

Yes, LES BALCONS DE VAL THORENS ALIMENTATION generated a net profit of 126 k€ in 2017.

Where is the headquarters of LES BALCONS DE VAL THORENS ALIMENTATION ?

The headquarters of LES BALCONS DE VAL THORENS ALIMENTATION is located in LONS-LE-SAUNIER (39000), in the department Jura.

Where to find the tax return of LES BALCONS DE VAL THORENS ALIMENTATION ?

The tax return of LES BALCONS DE VAL THORENS ALIMENTATION 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 LES BALCONS DE VAL THORENS ALIMENTATION operate?

LES BALCONS DE VAL THORENS ALIMENTATION operates in the sector Supérettes (NAF code 47.11C). See the 'Sector positioning' section above to compare the company with its competitors.