SAS VALFRANCE SEMENCES : revenue, balance sheet and financial ratios

SAS VALFRANCE SEMENCES is a French company founded 21 years ago, specialized in the sector Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses. Based in SENLIS (60300), this company of category PME shows in 2024 a revenue of 15.2 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 - SAS VALFRANCE SEMENCES (SIREN 454085432)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 15 207 895 € 12 972 161 € 11 404 913 € 9 784 250 € 11 641 326 € 9 648 989 € 8 478 844 € 9 239 284 € 9 103 777 €
Net income 242 774 € 215 116 € 187 147 € 139 663 € 164 640 € 149 870 € 131 110 € 263 405 € 184 134 €
EBITDA 1 980 684 € 1 575 320 € 702 290 € 570 964 € 706 553 € 491 886 € 414 760 € 442 921 € 230 880 €
Net margin 1.6% 1.7% 1.6% 1.4% 1.4% 1.6% 1.5% 2.9% 2.0%

Revenue and income statement

In 2024, SAS VALFRANCE SEMENCES achieves revenue of 15.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.6%. Vs 2023, growth of +17% (13.0 M€ -> 15.2 M€). After deducting consumption (5.4 M€), gross margin stands at 9.8 M€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.0 M€, representing 13.0% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 243 k€, i.e. 1.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

15 207 895 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

9 771 849 €

EBITDA (2024) ?
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

1 980 684 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

961 506 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

242 774 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.0%

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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 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 21%. The balance between equity and debt is satisfactory. Cash flow represents 7.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.002%

Financial autonomy (2024) ?
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

20.975%

Cash flow / Revenue (2024) ?
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

7.655%

Repayment capacity (2024) ?
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

Asset age ratio (2024) ?
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

76.4%

Solvency indicators evolution
SAS VALFRANCE SEMENCES

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 8.45
Med: 47.09
Q3: 129.26
Excellent

In 2024, the debt ratio of SAS VALFRANCE SEMENCES (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.

Financial autonomy
20.98% 2024
2022
2023
2024
Q1: 16.17%
Med: 41.8%
Q3: 62.9%
Average

In 2024, the financial autonomy of SAS VALFRANCE SEMENCES (21.0%) 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 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.71 years
Q3: 3.49 years
Excellent

In 2024, the repayment capacity of SAS VALFRANCE SEMENCES (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 43.29. 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 36.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

43.288

Interest coverage (2024) ?
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

35.995

Liquidity indicators evolution
SAS VALFRANCE SEMENCES

Sector positioning

Liquidity ratio
43.29 2024
2022
2023
2024
Q1: 128.97
Med: 251.87
Q3: 490.81
Watch +11 pts over 3 years

In 2024, the liquidity ratio of SAS VALFRANCE SEMENCES (43.29) 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.

Interest coverage
35.99x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.22x
Q3: 10.34x
Excellent

In 2024, the interest coverage of SAS VALFRANCE SEMENCES (36.0x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 118 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. The gap of 58 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 25 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-210 days): operations structurally generate cash. Notable WCR improvement over the period (-949%), freeing up cash.

Operating WCR (2024) ?
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

-8 885 365 €

Customer credit (2024) ?
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

118 j

Supplier credit (2024) ?
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

60 j

Inventory turnover (2024) ?
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

25 j

WCR in days of revenue (2024) ?
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

-210 j

WCR and payment terms evolution
SAS VALFRANCE SEMENCES

Positioning of SAS VALFRANCE SEMENCES 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 SAS VALFRANCE SEMENCES is estimated at 5 321 014 € (range 1 795 798€ - 8 508 606€). With an EBITDA of 1 980 684€, 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 2024
138 transactions
1795k€ 5321k€ 8508k€
5 321 014 € Range: 1 795 798€ - 8 508 606€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 980 684 € × 3.3x
Estimation 6 625 105 €
2 191 453€ - 9 885 024€
Revenue Multiple 30%
15 207 895 € × 0.41x
Estimation 6 299 326 €
2 160 348€ - 10 577 415€
Net Income Multiple 20%
242 774 € × 2.4x
Estimation 593 323 €
259 835€ - 1 964 350€
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 SAS VALFRANCE SEMENCES 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 SAS VALFRANCE SEMENCES

What is the revenue of SAS VALFRANCE SEMENCES ?

The revenue of SAS VALFRANCE SEMENCES in 2024 is 15.2 M€.

Is SAS VALFRANCE SEMENCES profitable?

Yes, SAS VALFRANCE SEMENCES generated a net profit of 243 k€ in 2024.

Where is the headquarters of SAS VALFRANCE SEMENCES ?

The headquarters of SAS VALFRANCE SEMENCES is located in SENLIS (60300), in the department Oise.

Where to find the tax return of SAS VALFRANCE SEMENCES ?

The tax return of SAS VALFRANCE SEMENCES 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 SAS VALFRANCE SEMENCES operate?

SAS VALFRANCE SEMENCES 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.