V.A.C. VENTES ACHATS COMPOST : revenue, balance sheet and financial ratios

V.A.C. VENTES ACHATS COMPOST is a French company founded 11 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail . Based in PILLON (55230), this company of category PME shows in 2022 a revenue of 2.0 M€. 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

Financial history - V.A.C. VENTES ACHATS COMPOST (SIREN 802959817)
Indicator 2024 2023 2022 2021 2019 2018 2017 2016
Revenue N/C N/C 1 992 058 € N/C N/C 1 627 195 € 834 800 € 979 204 €
Net income 111 801 € 120 611 € 37 792 € 89 663 € 232 123 € 83 380 € 91 009 € 141 510 €
EBITDA N/C N/C 152 220 € N/C N/C 122 608 € 117 902 € 144 135 €
Net margin N/C N/C 1.9% N/C N/C 5.1% 10.9% 14.5%

Revenue and income statement

In 2024, V.A.C. VENTES ACHATS COMPOST generates positive net income of 112 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 142 k€ -> 112 k€.

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

111 801 €

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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 7%. 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 22%. The balance between equity and debt is satisfactory.

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

6.502%

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

22.238%

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

50.2%

Solvency indicators evolution
V.A.C. VENTES ACHATS COMPOST

Sector positioning

Debt ratio
6.5 2024
2022
2023
2024
Q1: 6.05
Med: 44.93
Q3: 120.21
Good

In 2024, the debt ratio of V.A.C. VENTES ACHATS COMPOST (6.50) 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
22.24% 2024
2022
2023
2024
Q1: 20.03%
Med: 38.65%
Q3: 57.23%
Average

In 2024, the financial autonomy of V.A.C. VENTES ACHATS COMPOST (22.2%) 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
0.06 years 2022
2022
Q1: 0.0 years
Med: 1.52 years
Q3: 5.98 years
Good

In 2022, the repayment capacity of V.A.C. VENTES ACHATS COMPOST (0.06) 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 110.94. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

110.943

Liquidity indicators evolution
V.A.C. VENTES ACHATS COMPOST

Sector positioning

Liquidity ratio
110.94 2024
2022
2023
2024
Q1: 134.88
Med: 211.56
Q3: 350.49
Watch

In 2024, the liquidity ratio of V.A.C. VENTES ACHATS COMPOST (110.94) 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
22.49x 2022
2022
Q1: 0.0x
Med: 3.22x
Q3: 12.9x
Excellent

In 2022, the interest coverage of V.A.C. VENTES ACHATS COMPOST (22.5x) 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.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
V.A.C. VENTES ACHATS COMPOST

Positioning of V.A.C. VENTES ACHATS COMPOST in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Valuation estimate

Based on 94 transactions of similar company sales (all years), the value of V.A.C. VENTES ACHATS COMPOST is estimated at 156 073 € (range 62 859€ - 407 976€). 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
94 tx
62k€ 156k€ 407k€
156 073 € Range: 62 859€ - 407 976€
NAF 5 all-time

Valuation method used

Net Income Multiple
111 801 € × 1.4x = 156 074 €
Range: 62 859€ - 407 976€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 94 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 (Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail )

Compare V.A.C. VENTES ACHATS COMPOST with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Frequently asked questions about V.A.C. VENTES ACHATS COMPOST

What is the revenue of V.A.C. VENTES ACHATS COMPOST ?

The revenue of V.A.C. VENTES ACHATS COMPOST in 2022 is 2.0 M€.

Is V.A.C. VENTES ACHATS COMPOST profitable?

Yes, V.A.C. VENTES ACHATS COMPOST generated a net profit of 112 k€ in 2024.

Where is the headquarters of V.A.C. VENTES ACHATS COMPOST ?

The headquarters of V.A.C. VENTES ACHATS COMPOST is located in PILLON (55230), in the department Meuse.

Where to find the tax return of V.A.C. VENTES ACHATS COMPOST ?

The tax return of V.A.C. VENTES ACHATS COMPOST 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 V.A.C. VENTES ACHATS COMPOST operate?

V.A.C. VENTES ACHATS COMPOST operates in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail (NAF code 46.21Z). See the 'Sector positioning' section above to compare the company with its competitors.