SOCIETE DE RECYCLAGE ET DE VALORISATION VACHER : revenue, balance sheet and financial ratios

SOCIETE DE RECYCLAGE ET DE VALORISATION VACHER is a French company founded 34 years ago, specialized in the sector Récupération de déchets triés. Based in POLIGNAC (43000), this company of category PME shows in 2024 a revenue of 15.6 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 - SOCIETE DE RECYCLAGE ET DE VALORISATION VACHER (SIREN 382954881)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 15 604 078 € 14 213 143 € 13 954 413 € 11 185 229 € 9 433 270 € 9 571 130 € 9 446 387 € 9 679 618 €
Net income 479 728 € 551 353 € 723 523 € 591 206 € -552 598 € 115 712 € -158 512 € 88 660 €
EBITDA 853 322 € 1 046 177 € 1 510 495 € 991 924 € -47 207 € 524 059 € 212 350 € 176 660 €
Net margin 3.1% 3.9% 5.2% 5.3% -5.9% 1.2% -1.7% 0.9%

Revenue and income statement

In 2024, SOCIETE DE RECYCLAGE ET DE VALORISATION VACHER achieves revenue of 15.6 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.1%. Vs 2023: +10%. After deducting consumption (2.6 M€), gross margin stands at 13.0 M€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 853 k€, representing 5.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 480 k€, i.e. 3.1% 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

15 604 078 €

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

12 958 720 €

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

853 322 €

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

333 645 €

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

479 728 €

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

5.5%

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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 100%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

100.176%

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

25.911%

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

4.376%

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

3.257

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

20.0%

Solvency indicators evolution
SOCIETE DE RECYCLAGE ET DE VALORISATION VACHER

Sector positioning

Debt ratio
100.18 2024
2022
2023
2024
Q1: 0.9
Med: 20.2
Q3: 81.52
Average +6 pts over 3 years

In 2024, the debt ratio of SOCIETE DE RECYCLAGE ET D... (100.18) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
25.91% 2024
2022
2023
2024
Q1: 19.47%
Med: 41.89%
Q3: 64.94%
Average -6 pts over 3 years

In 2024, the financial autonomy of SOCIETE DE RECYCLAGE ET D... (25.9%) 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
3.26 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.38 years
Q3: 2.64 years
Watch

In 2024, the repayment capacity of SOCIETE DE RECYCLAGE ET D... (3.26) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 146.74. 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 4.6x. Financial charges are adequately covered by operations.

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

146.74

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

4.584

Liquidity indicators evolution
SOCIETE DE RECYCLAGE ET DE VALORISATION VACHER

Sector positioning

Liquidity ratio
146.74 2024
2022
2023
2024
Q1: 132.55
Med: 203.13
Q3: 363.17
Average -10 pts over 3 years

In 2024, the liquidity ratio of SOCIETE DE RECYCLAGE ET D... (146.74) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
4.58x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.95x
Q3: 7.43x
Good +7 pts over 3 years

In 2024, the interest coverage of SOCIETE DE RECYCLAGE ET D... (4.6x) 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: 69 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 85 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 121 days of revenue, i.e. 5.2 M€ to permanently finance. Over 2017-2024, WCR increased by +69%, requiring additional financing.

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

5 244 375 €

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

69 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

85 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

11 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

121 j

WCR and payment terms evolution
SOCIETE DE RECYCLAGE ET DE VALORISATION VACHER

Positioning of SOCIETE DE RECYCLAGE ET DE VALORISATION VACHER in its sector

Comparison with sector Récupération de déchets triés

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of SOCIETE DE RECYCLAGE ET DE VALORISATION VACHER is estimated at 1 447 402 € (range 786 647€ - 3 266 956€). With an EBITDA of 853 322€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.18x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
85 tx
786k€ 1447k€ 3266k€
1 447 402 € Range: 786 647€ - 3 266 956€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
853 322 € × 1.0x
Estimation 867 256 €
168 510€ - 1 798 474€
Revenue Multiple 30%
15 604 078 € × 0.18x
Estimation 2 809 472 €
2 238 310€ - 5 336 028€
Net Income Multiple 20%
479 728 € × 1.8x
Estimation 854 662 €
154 496€ - 3 834 552€
How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Récupération de déchets triés)

Compare SOCIETE DE RECYCLAGE ET DE VALORISATION VACHER with other companies in the same sector:

Voir toutes les statistiques du secteur Récupération de déchets triés

Frequently asked questions about SOCIETE DE RECYCLAGE ET DE VALORISATION VACHER

What is the revenue of SOCIETE DE RECYCLAGE ET DE VALORISATION VACHER ?

The revenue of SOCIETE DE RECYCLAGE ET DE VALORISATION VACHER in 2024 is 15.6 M€.

Is SOCIETE DE RECYCLAGE ET DE VALORISATION VACHER profitable?

Yes, SOCIETE DE RECYCLAGE ET DE VALORISATION VACHER generated a net profit of 480 k€ in 2024.

Where is the headquarters of SOCIETE DE RECYCLAGE ET DE VALORISATION VACHER ?

The headquarters of SOCIETE DE RECYCLAGE ET DE VALORISATION VACHER is located in POLIGNAC (43000), in the department Haute-Loire.

Where to find the tax return of SOCIETE DE RECYCLAGE ET DE VALORISATION VACHER ?

The tax return of SOCIETE DE RECYCLAGE ET DE VALORISATION VACHER 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 SOCIETE DE RECYCLAGE ET DE VALORISATION VACHER operate?

SOCIETE DE RECYCLAGE ET DE VALORISATION VACHER operates in the sector Récupération de déchets triés (NAF code 38.32Z). See the 'Sector positioning' section above to compare the company with its competitors.