SARL DE LA VALLEE DES SAULES : revenue, balance sheet and financial ratios

SARL DE LA VALLEE DES SAULES is a French company founded 17 years ago, specialized in the sector Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses. Based in BERCHERES-SAINT-GERMAIN (28300), this company of category PME shows in 2021 a revenue of 311 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 - SARL DE LA VALLEE DES SAULES (SIREN 505161067)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 310 652 € 177 145 € 180 068 € 223 591 € 122 216 € 111 662 €
Net income 36 325 € 13 568 € 521 689 € -27 323 € -5 764 € -67 436 €
EBITDA 94 093 € 8 655 € 18 936 € -6 184 € 9 360 € -40 980 €
Net margin 11.7% 7.7% 289.7% -12.2% -4.7% -60.4%

Revenue and income statement

In 2021, SARL DE LA VALLEE DES SAULES achieves revenue of 311 k€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +22.7%. Vs 2020, growth of +75% (177 k€ -> 311 k€). After deducting consumption (83 k€), gross margin stands at 228 k€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 94 k€, representing 30.3% of revenue. Positive scissor effect: EBITDA margin improves by +25.4 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 36 k€, i.e. 11.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

310 652 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

228 058 €

EBITDA (2021) ?
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

94 093 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

94 458 €

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

36 325 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

27.3%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 10%. 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 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 11.7% 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 (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

10.312%

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

8.823%

Cash flow / Revenue (2021) ?
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

11.693%

Repayment capacity (2021) ?
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

0.0

Solvency indicators evolution
SARL DE LA VALLEE DES SAULES

Sector positioning

Debt ratio
10.31 2021
2019
2020
2021
Q1: 0.75
Med: 47.26
Q3: 166.11
Good

In 2021, the debt ratio of SARL DE LA VALLEE DES SAULES (10.31) 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
8.82% 2021
2019
2020
2021
Q1: 17.21%
Med: 44.15%
Q3: 66.72%
Average

In 2021, the financial autonomy of SARL DE LA VALLEE DES SAULES (8.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.8 years
Q3: 3.62 years
Excellent

In 2021, the repayment capacity of SARL DE LA VALLEE DES SAULES (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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 687.15. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

687.153

Interest coverage (2021) ?
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

1.094

Liquidity indicators evolution
SARL DE LA VALLEE DES SAULES

Sector positioning

Liquidity ratio
687.15 2021
2019
2020
2021
Q1: 114.11
Med: 230.47
Q3: 497.79
Excellent

In 2021, the liquidity ratio of SARL DE LA VALLEE DES SAULES (687.15) 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
1.09x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.97x
Q3: 5.28x
Good -13 pts over 3 years

In 2021, the interest coverage of SARL DE LA VALLEE DES SAULES (1.1x) 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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 65 days. Excellent situation: suppliers finance 52 days of the operating cycle (retail model). Inventory turnover is 70 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 118 days of revenue, i.e. 102 k€ to permanently finance. Notable WCR improvement over the period (-29%), freeing up cash.

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

101 776 €

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

13 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

65 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

70 j

WCR in days of revenue (2021) ?
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

118 j

WCR and payment terms evolution
SARL DE LA VALLEE DES SAULES

Positioning of SARL DE LA VALLEE DES SAULES in its sector

Comparison with sector Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses

Valuation estimate

Based on 138 transactions of similar company sales (all years), the value of SARL DE LA VALLEE DES SAULES is estimated at 213 721 € (range 73 067€ - 358 398€). With an EBITDA of 94 093€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.41x (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 2021
138 transactions
73k€ 213k€ 358k€
213 721 € Range: 73 067€ - 358 398€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
94 093 € × 3.3x
Estimation 314 728 €
104 106€ - 469 591€
Revenue Multiple 30%
310 652 € × 0.41x
Estimation 128 676 €
44 129€ - 216 065€
Net Income Multiple 20%
36 325 € × 2.4x
Estimation 88 776 €
38 878€ - 293 915€
How is this estimate calculated?

This estimate is based on the analysis of 138 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 (Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses)

Compare SARL DE LA VALLEE DES SAULES with other companies in the same sector:

Voir toutes les statistiques du secteur Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses

Frequently asked questions about SARL DE LA VALLEE DES SAULES

What is the revenue of SARL DE LA VALLEE DES SAULES ?

The revenue of SARL DE LA VALLEE DES SAULES in 2021 is 311 k€.

Is SARL DE LA VALLEE DES SAULES profitable?

Yes, SARL DE LA VALLEE DES SAULES generated a net profit of 36 k€ in 2021.

Where is the headquarters of SARL DE LA VALLEE DES SAULES ?

The headquarters of SARL DE LA VALLEE DES SAULES is located in BERCHERES-SAINT-GERMAIN (28300), in the department Eure-et-Loir.

Where to find the tax return of SARL DE LA VALLEE DES SAULES ?

The tax return of SARL DE LA VALLEE DES SAULES 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 SARL DE LA VALLEE DES SAULES operate?

SARL DE LA VALLEE DES SAULES operates in the sector Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses (NAF code 01.11Z). See the 'Sector positioning' section above to compare the company with its competitors.