LES FORGES DE VARIGNEY : revenue, balance sheet and financial ratios

LES FORGES DE VARIGNEY is a French company founded 54 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in DAMPIERRE-LES-CONFLANS (70800), this company of category PME shows in 2025 a revenue of 58 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - LES FORGES DE VARIGNEY (SIREN 323612317)
Indicator 2025 2023 2022 2021 2019 2018 2017
Revenue 57 911 € 50 231 € 51 982 € 58 482 € 61 535 € 61 448 € 51 526 €
Net income 9 498 € 5 402 € 13 429 € 20 889 € -17 256 € 6 357 € 11 930 €
EBITDA 23 114 € 15 029 € 6 178 € 13 141 € -8 574 € 17 286 € 13 301 €
Net margin 16.4% 10.8% 25.8% 35.7% -28.0% 10.3% 23.2%

Revenue and income statement

In 2025, LES FORGES DE VARIGNEY achieves revenue of 58 k€. Revenue is growing positively over 7 years (CAGR: +1.5%). Vs 2023, growth of +15% (50 k€ -> 58 k€). After deducting consumption (0 €), gross margin stands at 58 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 23 k€, representing 39.9% of revenue. Positive scissor effect: EBITDA margin improves by +10.0 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 9 k€, i.e. 16.4% 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

57 911 €

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

57 911 €

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

23 114 €

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

5 465 €

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

9 498 €

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

39.9%

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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 2%. 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 95%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 44.2% 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

1.825%

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

95.115%

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

44.209%

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

0.136

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

9.8%

Solvency indicators evolution
LES FORGES DE VARIGNEY

Sector positioning

Debt ratio
1.82 2025
2022
2023
2025
Q1: 0.0
Med: 9.32
Q3: 106.89
Good -19 pts over 3 years

In 2025, the debt ratio of LES FORGES DE VARIGNEY (1.82) 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
95.11% 2025
2022
2023
2025
Q1: 5.44%
Med: 48.25%
Q3: 86.22%
Excellent

In 2025, the financial autonomy of LES FORGES DE VARIGNEY (95.1%) 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
0.14 years 2025
2022
2023
2025
Q1: 0.0 years
Med: 1.1 years
Q3: 9.05 years
Good -26 pts over 3 years

In 2025, the repayment capacity of LES FORGES DE VARIGNEY (0.14) 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 2103.50. 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

2103.503

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

0.0

Liquidity indicators evolution
LES FORGES DE VARIGNEY

Sector positioning

Liquidity ratio
2103.5 2025
2022
2023
2025
Q1: 94.97
Med: 379.16
Q3: 1892.71
Excellent

In 2025, the liquidity ratio of LES FORGES DE VARIGNEY (2103.50) 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
0.0x 2025
2022
2023
2025
Q1: -0.08x
Med: 0.0x
Q3: 11.93x
Good -10 pts over 3 years

In 2025, the interest coverage of LES FORGES DE VARIGNEY (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. The company must finance 1 days of gap between collections and payments. WCR is negative (-1 days): operations structurally generate cash. Over 2017-2025, WCR increased by +96%, requiring additional financing.

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

-148 €

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

44 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

43 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

-1 j

WCR and payment terms evolution
LES FORGES DE VARIGNEY

Positioning of LES FORGES DE VARIGNEY in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 117 transactions of similar company sales in 2025, the value of LES FORGES DE VARIGNEY is estimated at 55 732 € (range 30 139€ - 148 623€). With an EBITDA of 23 114€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.92x (in line with sector norms). 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 2025
117 transactions
30k€ 55k€ 148k€
55 732 € Range: 30 139€ - 148 623€
NAF 5 année 2025

Valuation detail by method

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EBITDA Multiple 50%
23 114 € × 2.7x
Estimation 61 950 €
40 508€ - 181 046€
Revenue Multiple 30%
57 911 € × 0.92x
Estimation 53 180 €
24 974€ - 125 414€
Net Income Multiple 20%
9 498 € × 4.6x
Estimation 44 017 €
11 968€ - 102 384€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Location de terrains et d'autres biens immobiliers)

Compare LES FORGES DE VARIGNEY with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about LES FORGES DE VARIGNEY

What is the revenue of LES FORGES DE VARIGNEY ?

The revenue of LES FORGES DE VARIGNEY in 2025 is 58 k€.

Is LES FORGES DE VARIGNEY profitable?

Yes, LES FORGES DE VARIGNEY generated a net profit of 9 k€ in 2025.

Where is the headquarters of LES FORGES DE VARIGNEY ?

The headquarters of LES FORGES DE VARIGNEY is located in DAMPIERRE-LES-CONFLANS (70800), in the department Haute-Saone.

Where to find the tax return of LES FORGES DE VARIGNEY ?

The tax return of LES FORGES DE VARIGNEY 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 FORGES DE VARIGNEY operate?

LES FORGES DE VARIGNEY operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.