SIREN : 829013705
VAIRES 88 SAS is a French company founded 9 years ago, specialized in the sector Restauration traditionnelle. Based in VAIRES-SUR-MARNE (77360), this company of category PME shows in 2020 a revenue of 183 k€. 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
| Indicator | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|
| Revenue | 182 950 € | 257 140 € | 259 637 € | 171 800 € |
| Net income | 32 112 € | 4 997 € | 22 424 € | -25 210 € |
| EBITDA | 39 078 € | 8 277 € | 27 835 € | -21 521 € |
| Net margin | 17.6% | 1.9% | 8.6% | -14.7% |
In 2020, VAIRES 88 SAS achieves revenue of 183 k€. Revenue is growing positively over 4 years (CAGR: +2.1%). Significant drop of -29% vs 2019. After deducting consumption (58 k€), gross margin stands at 125 k€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 39 k€, representing 21.4% of revenue. Positive scissor effect: EBITDA margin improves by +18.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 32 k€, i.e. 17.6% of revenue. This profit can be retained or distributed to shareholders.
182 950 €
124 931 €
39 078 €
36 207 €
32 112 €
17.9%
The debt ratio (= Financial debt / Equity x 100) stands at 497%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 73%. 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 4.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 19.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
497.246%
73.305%
19.866%
4.15
29.1%
In 2020, the debt ratio of VAIRES 88 SAS (497.25) 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 2020, the financial autonomy of VAIRES 88 SAS (73.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2020, the repayment capacity of VAIRES 88 SAS (4.15) 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 114.01. 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 10.5x. Operating income very largely covers interest expenses: high safety margin.
114.014
10.479
In 2020, the liquidity ratio of VAIRES 88 SAS (114.01) 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.
In 2020, the interest coverage of VAIRES 88 SAS (10.5x) 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) 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: 34 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-115 days): operations structurally generate cash. Over 2017-2020, WCR increased by +30%, requiring additional financing.
-58 368 €
0 j
34 j
4 j
-115 j
Based on 719 transactions of similar company sales in 2020, the value of VAIRES 88 SAS is estimated at 197 748 € (range 107 140€ - 356 120€). With an EBITDA of 39 078€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.62x (in line with sector norms). 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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 719 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 VAIRES 88 SAS with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of VAIRES 88 SAS in 2020 is 183 k€.
Yes, VAIRES 88 SAS generated a net profit of 32 k€ in 2020.
The headquarters of VAIRES 88 SAS is located in VAIRES-SUR-MARNE (77360), in the department Seine-et-Marne.
The tax return of VAIRES 88 SAS 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).
VAIRES 88 SAS operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.