V.A.K. 65 PERPIGNAN VAUBAN : revenue, balance sheet and financial ratios

V.A.K. 65 PERPIGNAN VAUBAN is a French company founded 15 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in PERPIGNAN (66000), this company of category PME shows in 2018 a revenue of 260 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

Financial history - V.A.K. 65 PERPIGNAN VAUBAN (SIREN 529455305)
Indicator 2018 2017 2016
Revenue 259 956 € 248 764 € 226 918 €
Net income 29 880 € 19 747 € 7 208 €
EBITDA 34 894 € 19 692 € 4 261 €
Net margin 11.5% 7.9% 3.2%

Revenue and income statement

In 2018, V.A.K. 65 PERPIGNAN VAUBAN achieves revenue of 260 k€. Over the period 2016-2018, the company shows strong growth with a CAGR (compound annual growth rate) of +7.0%. Vs 2017: +4%. After deducting consumption (135 k€), gross margin stands at 125 k€, i.e. a rate of 48%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 35 k€, representing 13.4% of revenue. Positive scissor effect: EBITDA margin improves by +5.5 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 30 k€, i.e. 11.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

259 956 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

125 365 €

EBITDA (2018) ?
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

34 894 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

34 761 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

29 880 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.4%

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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 0%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 11.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2018) ?
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

0.0%

Cash flow / Revenue (2018) ?
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

11.658%

Repayment capacity (2018) ?
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

0.0

Asset age ratio (2018) ?
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

24.1%

Solvency indicators evolution
V.A.K. 65 PERPIGNAN VAUBAN

Sector positioning

Debt ratio
0.0 2018
2016
2017
2018
Q1: 0.06
Med: 28.11
Q3: 134.24
Excellent -43 pts over 3 years

In 2018, the debt ratio of V.A.K. 65 PERPIGNAN VAUBAN (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
0.0% 2018
2016
2017
2018
Q1: 9.44%
Med: 34.32%
Q3: 62.06%
Average -5 pts over 3 years

In 2018, the financial autonomy of V.A.K. 65 PERPIGNAN VAUBAN (0.0%) 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
0.0 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.06 years
Q3: 2.76 years
Excellent -50 pts over 3 years

In 2018, the repayment capacity of V.A.K. 65 PERPIGNAN VAUBAN (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 28.91. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2018) ?
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

28.912

Interest coverage (2018) ?
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

0.04

Liquidity indicators evolution
V.A.K. 65 PERPIGNAN VAUBAN

Sector positioning

Liquidity ratio
28.91 2018
2016
2017
2018
Q1: 83.27
Med: 146.98
Q3: 280.35
Watch -14 pts over 3 years

In 2018, the liquidity ratio of V.A.K. 65 PERPIGNAN VAUBAN (28.91) 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
0.04x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.0x
Q3: 5.25x
Good -25 pts over 3 years

In 2018, the interest coverage of V.A.K. 65 PERPIGNAN VAUBAN (0.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 18 days. Favorable situation: supplier credit is longer than customer credit by 18 days. WCR is negative (-163 days): operations structurally generate cash.

Operating WCR (2018) ?
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

-117 913 €

Customer credit (2018) ?
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 (2018) ?
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

18 j

Inventory turnover (2018) ?
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 (2018) ?
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

-163 j

WCR and payment terms evolution
V.A.K. 65 PERPIGNAN VAUBAN

Positioning of V.A.K. 65 PERPIGNAN VAUBAN in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 160 transactions of similar company sales in 2018, the value of V.A.K. 65 PERPIGNAN VAUBAN is estimated at 95 674 € (range 41 608€ - 210 745€). With an EBITDA of 34 894€, the sector multiple of 2.9x 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.

Estimated enterprise value 2018
160 transactions
41k€ 95k€ 210k€
95 674 € Range: 41 608€ - 210 745€
NAF 5 année 2018

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
34 894 € × 2.9x
Estimation 101 017 €
40 810€ - 236 673€
Revenue Multiple 30%
259 956 € × 0.33x
Estimation 85 021 €
49 523€ - 160 571€
Net Income Multiple 20%
29 880 € × 3.3x
Estimation 98 300 €
31 734€ - 221 190€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 160 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 détail d'habillement en magasin spécialisé)

Compare V.A.K. 65 PERPIGNAN VAUBAN with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about V.A.K. 65 PERPIGNAN VAUBAN

What is the revenue of V.A.K. 65 PERPIGNAN VAUBAN ?

The revenue of V.A.K. 65 PERPIGNAN VAUBAN in 2018 is 260 k€.

Is V.A.K. 65 PERPIGNAN VAUBAN profitable?

Yes, V.A.K. 65 PERPIGNAN VAUBAN generated a net profit of 30 k€ in 2018.

Where is the headquarters of V.A.K. 65 PERPIGNAN VAUBAN ?

The headquarters of V.A.K. 65 PERPIGNAN VAUBAN is located in PERPIGNAN (66000), in the department Pyrenees-Orientales.

Where to find the tax return of V.A.K. 65 PERPIGNAN VAUBAN ?

The tax return of V.A.K. 65 PERPIGNAN VAUBAN 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.K. 65 PERPIGNAN VAUBAN operate?

V.A.K. 65 PERPIGNAN VAUBAN operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.