SIREN : 323305557
VAFILUC SA is a French company founded 44 years ago, specialized in the sector Hypermarchés. Based in LANNION (22300), this company of category PME shows in 2023 a revenue of 33.0 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
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|---|
| Revenue | 33 033 283 € | 31 294 271 € | 29 555 429 € | 27 820 668 € | 28 307 862 € | 28 139 422 € |
| Net income | 430 211 € | 528 254 € | 562 817 € | 532 973 € | 427 291 € | 477 968 € |
| EBITDA | 750 995 € | 852 982 € | 1 060 696 € | 1 077 579 € | 893 892 € | 959 733 € |
| Net margin | 1.3% | 1.7% | 1.9% | 1.9% | 1.5% | 1.7% |
In 2023, VAFILUC SA achieves revenue of 33.0 M€. Revenue is growing positively over 6 years (CAGR: +3.3%). Vs 2022: +6%. After deducting consumption (27.5 M€), gross margin stands at 5.5 M€, i.e. a rate of 17%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 751 k€, representing 2.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 430 k€, i.e. 1.3% of revenue. This profit can be retained or distributed to shareholders.
33 033 283 €
5 517 724 €
750 995 €
559 660 €
430 211 €
2.3%
The debt ratio (= Financial debt / Equity x 100) stands at 88%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
88.324%
32.228%
1.882%
2.512
22.6%
In 2023, the debt ratio of VAFILUC SA (88.32) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2023, the financial autonomy of VAFILUC SA (32.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2023, the repayment capacity of VAFILUC SA (2.51) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 179.45. 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 2.0x. Financial charges are adequately covered by operations.
179.449
2.008
In 2023, the liquidity ratio of VAFILUC SA (179.45) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2023, the interest coverage of VAFILUC SA (2.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 20 days of revenue, i.e. 1.8 M€ to permanently finance.
1 832 356 €
0 j
17 j
19 j
20 j
Based on 357 transactions of similar company sales in 2023, the value of VAFILUC SA is estimated at 6 034 030 € (range 3 520 861€ - 10 803 632€). With an EBITDA of 750 995€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.33x (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.
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This estimate is based on the analysis of 357 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare VAFILUC SA with other companies in the same sector:
The revenue of VAFILUC SA in 2023 is 33.0 M€.
Yes, VAFILUC SA generated a net profit of 430 k€ in 2023.
The headquarters of VAFILUC SA is located in LANNION (22300), in the department Cotes-d'Armor.
The tax return of VAFILUC SA 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).
VAFILUC SA operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.