SIREN : 344461967
SA LE VALENT is a French company founded 38 years ago, specialized in the sector Supermarchés. Based in SAINT-ETIENNE (42000), this company of category GE shows in 2024 a revenue of 322 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|
| Revenue | 322 393 € | 4 537 435 € | N/C | 5 131 016 € | 5 273 563 € | 5 543 238 € |
| Net income | -68 602 € | 65 554 € | -297 800 € | -462 453 € | -501 082 € | -306 691 € |
| EBITDA | 112 100 € | -262 399 € | N/C | -416 007 € | -414 612 € | -442 538 € |
| Net margin | -21.3% | 1.4% | N/C | -9.0% | -9.5% | -5.5% |
In 2024, SA LE VALENT achieves revenue of 322 k€. Revenue is declining over the period 2017-2024 (CAGR: -33.4%). Significant drop of -93% vs 2023. After deducting consumption (2 k€), gross margin stands at 321 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 112 k€, representing 34.8% of revenue. Positive scissor effect: EBITDA margin improves by +40.6 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -69 k€ (-21.3% of revenue), which will impact equity.
322 393 €
320 548 €
112 100 €
22 060 €
-68 602 €
34.8%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 -984%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 7.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
0.0%
-983.901%
7.895%
0.0
In 2024, the debt ratio of SA LE VALENT (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of SA LE VALENT (-983.9%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2024, the repayment capacity of SA LE VALENT (0.00) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 7.21. 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 66.3x. Operating income very largely covers interest expenses: high safety margin.
7.213
66.282
In 2024, the liquidity ratio of SA LE VALENT (7.21) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of SA LE VALENT (66.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 994 days. Excellent situation: suppliers finance 994 days of the operating cycle (retail model). WCR is negative (-1552 days): operations structurally generate cash. Notable WCR improvement over the period (-823%), freeing up cash.
-1 390 194 €
0 j
994 j
0 j
-1552 j
Based on 551 transactions of similar company sales in 2024, the value of SA LE VALENT is estimated at 359 047 € (range 130 557€ - 756 613€). With an EBITDA of 112 100€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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.
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This estimate is based on the analysis of 551 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SA LE VALENT with other companies in the same sector:
The revenue of SA LE VALENT in 2024 is 322 k€.
SA LE VALENT recorded a net loss in 2024.
The headquarters of SA LE VALENT is located in SAINT-ETIENNE (42000), in the department Loire.
The tax return of SA LE VALENT 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).
SA LE VALENT operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.