SIREN : 524427754
VALENTINE is a French company founded 15 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in BOE (47550), this company of category PME shows in 2025 a revenue of 2.2 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
| Indicator | 2025 | 2024 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 2 242 879 € | 2 099 371 € | 2 000 918 € | 1 601 039 € | 2 052 833 € | 1 691 884 € | 2 002 855 € | 2 003 817 € |
| Net income | 73 903 € | 39 906 € | 129 408 € | 47 262 € | 115 492 € | 48 399 € | 135 073 € | 71 750 € |
| EBITDA | 185 196 € | 173 306 € | 280 800 € | 191 348 € | 260 093 € | 75 850 € | 189 125 € | 201 633 € |
| Net margin | 3.3% | 1.9% | 6.5% | 3.0% | 5.6% | 2.9% | 6.7% | 3.6% |
In 2025, VALENTINE achieves revenue of 2.2 M€. Revenue is growing positively over 8 years (CAGR: +1.4%). Vs 2024: +7%. After deducting consumption (1.4 M€), gross margin stands at 827 k€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 185 k€, representing 8.3% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 74 k€, i.e. 3.3% of revenue. This profit can be retained or distributed to shareholders.
2 242 879 €
827 139 €
185 196 €
93 833 €
73 903 €
8.2%
The debt ratio (= Financial debt / Equity x 100) stands at 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 57%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
40.404%
57.278%
7.367%
0.83
12.6%
In 2025, the debt ratio of VALENTINE (40.40) 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 2025, the financial autonomy of VALENTINE (57.3%) 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.
In 2025, the repayment capacity of VALENTINE (0.83) 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 147.03. 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 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.
147.025
0.857
In 2025, the liquidity ratio of VALENTINE (147.03) 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 2025, the interest coverage of VALENTINE (0.9x) 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) 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: 8 days. Favorable situation: supplier credit is longer than customer credit by 8 days. WCR is negative (-11 days): operations structurally generate cash. Notable WCR improvement over the period (-974%), freeing up cash.
-70 561 €
0 j
8 j
0 j
-11 j
Based on 51 transactions of similar company sales
in 2025,
the value of VALENTINE is estimated at
279 703 €
(range 147 496€ - 1 161 170€).
With an EBITDA of 185 196€, the sector multiple of 1.5x is applied.
The price/revenue ratio is 0.17x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 51 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 VALENTINE with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé
The revenue of VALENTINE in 2025 is 2.2 M€.
Yes, VALENTINE generated a net profit of 74 k€ in 2025.
The headquarters of VALENTINE is located in BOE (47550), in the department Lot-et-Garonne.
The tax return of VALENTINE 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).
VALENTINE 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.