VACOTRA ET ASSOCIES : revenue, balance sheet and financial ratios

VACOTRA ET ASSOCIES is a French company founded 7 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in LA CRAU (83260), this company of category PME shows in 2025 a revenue of 2.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - VACOTRA ET ASSOCIES (SIREN 843619388)
Indicator 2025 2024 2023 2022 2021 2020 2019
Revenue 2 386 983 € 2 261 639 € 2 458 343 € 2 334 801 € 2 418 739 € 1 941 644 € 1 063 634 €
Net income 65 758 € 92 159 € 57 112 € 23 193 € 60 433 € 69 081 € 188 011 €
EBITDA 89 533 € 126 799 € 47 143 € 16 692 € 32 928 € 66 428 € 101 281 €
Net margin 2.8% 4.1% 2.3% 1.0% 2.5% 3.6% 17.7%

Revenue and income statement

In 2025, VACOTRA ET ASSOCIES achieves revenue of 2.4 M€. Over the period 2019-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +14.4%. Vs 2024: +6%. After deducting consumption (457 k€), gross margin stands at 1.9 M€, i.e. a rate of 81%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 90 k€, representing 3.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 66 k€, i.e. 2.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 386 983 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 929 955 €

EBITDA (2025) ?
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

89 533 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

84 617 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

65 758 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.7%

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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 43%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

43.499%

Financial autonomy (2025) ?
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

48.069%

Cash flow / Revenue (2025) ?
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

2.927%

Repayment capacity (2025) ?
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

3.51

Asset age ratio (2025) ?
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

12.1%

Solvency indicators evolution
VACOTRA ET ASSOCIES

Sector positioning

Debt ratio
43.5 2025
2023
2024
2025
Q1: 11.0
Med: 32.22
Q3: 73.11
Average

In 2025, the debt ratio of VACOTRA ET ASSOCIES (43.50) 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
48.07% 2025
2023
2024
2025
Q1: 28.78%
Med: 44.65%
Q3: 59.14%
Good +7 pts over 3 years

In 2025, the financial autonomy of VACOTRA ET ASSOCIES (48.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
3.51 years 2025
2023
2024
2025
Q1: 0.13 years
Med: 0.87 years
Q3: 2.03 years
Watch

In 2025, the repayment capacity of VACOTRA ET ASSOCIES (3.51) 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 310.19. 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 14.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

310.187

Interest coverage (2025) ?
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

14.7

Liquidity indicators evolution
VACOTRA ET ASSOCIES

Sector positioning

Liquidity ratio
310.19 2025
2023
2024
2025
Q1: 152.54
Med: 210.95
Q3: 308.83
Excellent +19 pts over 3 years

In 2025, the liquidity ratio of VACOTRA ET ASSOCIES (310.19) 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
14.7x 2025
2023
2024
2025
Q1: 0.03x
Med: 2.39x
Q3: 5.72x
Excellent

In 2025, the interest coverage of VACOTRA ET ASSOCIES (14.7x) 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: 65 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. The company must finance 24 days of gap between collections and payments. Overall, WCR represents 54 days of revenue, i.e. 355 k€ to permanently finance.

Operating WCR (2025) ?
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

354 849 €

Customer credit (2025) ?
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

65 j

Supplier credit (2025) ?
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

41 j

Inventory turnover (2025) ?
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 in days of revenue (2025) ?
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

54 j

WCR and payment terms evolution
VACOTRA ET ASSOCIES

Positioning of VACOTRA ET ASSOCIES in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of VACOTRA ET ASSOCIES is estimated at 268 506 € (range 113 941€ - 640 554€). With an EBITDA of 89 533€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.22x (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 2025
120 transactions
113k€ 268k€ 640k€
268 506 € Range: 113 941€ - 640 554€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
89 533 € × 1.4x
Estimation 122 946 €
29 105€ - 325 845€
Revenue Multiple 30%
2 386 983 € × 0.22x
Estimation 536 000 €
288 306€ - 1 160 699€
Net Income Multiple 20%
65 758 € × 3.5x
Estimation 231 168 €
64 487€ - 647 112€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Travaux de terrassement courants et travaux préparatoires)

Compare VACOTRA ET ASSOCIES with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about VACOTRA ET ASSOCIES

What is the revenue of VACOTRA ET ASSOCIES ?

The revenue of VACOTRA ET ASSOCIES in 2025 is 2.4 M€.

Is VACOTRA ET ASSOCIES profitable?

Yes, VACOTRA ET ASSOCIES generated a net profit of 66 k€ in 2025.

Where is the headquarters of VACOTRA ET ASSOCIES ?

The headquarters of VACOTRA ET ASSOCIES is located in LA CRAU (83260), in the department Var.

Where to find the tax return of VACOTRA ET ASSOCIES ?

The tax return of VACOTRA ET ASSOCIES 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 VACOTRA ET ASSOCIES operate?

VACOTRA ET ASSOCIES operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.