VALDEYRON MATERIAUX : revenue, balance sheet and financial ratios

VALDEYRON MATERIAUX is a French company founded 44 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in VAUVERT (30600), this company of category PME shows in 2024 a revenue of 26.7 M€. 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 - VALDEYRON MATERIAUX (SIREN 324263482)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 26 720 572 € 31 235 962 € 29 899 048 € 26 705 402 € 25 222 291 € 26 478 120 € 22 962 507 € 22 030 522 € 20 149 860 €
Net income -495 781 € 84 183 € 539 420 € 478 942 € 322 812 € 206 575 € 162 677 € 617 373 € 5 625 €
EBITDA -627 250 € 492 031 € 1 239 079 € 1 144 472 € 798 817 € 578 946 € 176 331 € 248 149 € 87 824 €
Net margin -1.9% 0.3% 1.8% 1.8% 1.3% 0.8% 0.7% 2.8% 0.0%

Revenue and income statement

In 2024, VALDEYRON MATERIAUX achieves revenue of 26.7 M€. Revenue is growing positively over 9 years (CAGR: +3.6%). Significant drop of -14% vs 2023. After deducting consumption (18.2 M€), gross margin stands at 8.6 M€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -627 k€, representing -2.3% of revenue. Warning negative scissor effect: despite revenue change (-14%), EBITDA varies by -227%, reducing margin by 3.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -496 k€ (-1.9% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

26 720 572 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

8 559 090 €

EBITDA (2024) ?
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

-627 250 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-865 473 €

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

-495 781 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.3%

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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 76%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. 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

76.368%

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

34.812%

Cash flow / Revenue (2024) ?
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

-1.63%

Repayment capacity (2024) ?
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

-4.074

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

37.2%

Solvency indicators evolution
VALDEYRON MATERIAUX

Sector positioning

Debt ratio
76.37 2024
2022
2023
2024
Q1: 2.07
Med: 17.76
Q3: 57.15
Average +12 pts over 3 years

In 2024, the debt ratio of VALDEYRON MATERIAUX (76.37) 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
34.81% 2024
2022
2023
2024
Q1: 25.78%
Med: 46.47%
Q3: 64.06%
Average -6 pts over 3 years

In 2024, the financial autonomy of VALDEYRON MATERIAUX (34.8%) 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
-4.07 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.36 years
Q3: 2.34 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of VALDEYRON MATERIAUX (-4.07) 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 151.68. 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

151.679

Interest coverage (2024) ?
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

-30.365

Liquidity indicators evolution
VALDEYRON MATERIAUX

Sector positioning

Liquidity ratio
151.68 2024
2022
2023
2024
Q1: 160.84
Med: 235.03
Q3: 352.94
Watch

In 2024, the liquidity ratio of VALDEYRON MATERIAUX (151.68) 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
-30.36x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.33x
Q3: 8.51x
Average -50 pts over 3 years

In 2024, the interest coverage of VALDEYRON MATERIAUX (-30.4x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 45 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 60 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 120 days of revenue, i.e. 8.9 M€ to permanently finance. Over 2016-2024, WCR increased by +60%, requiring additional financing.

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

8 903 829 €

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

45 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

54 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

60 j

WCR in days of revenue (2024) ?
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

120 j

WCR and payment terms evolution
VALDEYRON MATERIAUX

Positioning of VALDEYRON MATERIAUX in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 4 274 357€ to 6 041 526€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
4274k€ 5549k€ 6041k€
5 549 867 € Range: 4 274 357€ - 6 041 526€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 bois et de matériaux de construction )

Compare VALDEYRON MATERIAUX with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about VALDEYRON MATERIAUX

What is the revenue of VALDEYRON MATERIAUX ?

The revenue of VALDEYRON MATERIAUX in 2024 is 26.7 M€.

Is VALDEYRON MATERIAUX profitable?

VALDEYRON MATERIAUX recorded a net loss in 2024.

Where is the headquarters of VALDEYRON MATERIAUX ?

The headquarters of VALDEYRON MATERIAUX is located in VAUVERT (30600), in the department Gard.

Where to find the tax return of VALDEYRON MATERIAUX ?

The tax return of VALDEYRON MATERIAUX 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 VALDEYRON MATERIAUX operate?

VALDEYRON MATERIAUX operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.