VALEYRE SAS : revenue, balance sheet and financial ratios

VALEYRE SAS is a French company founded 38 years ago, specialized in the sector Transformation et conservation de la viande de volaille. Based in SAINT-MARTIN-D'ESTREAUX (42620), this company of category PME shows in 2025 a revenue of 21.6 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 - VALEYRE SAS (SIREN 341900124)
Indicator 2025 2024 2023 2022 2021 2020 2019 2017 2016
Revenue 21 557 617 € 20 926 810 € 23 085 576 € 19 413 858 € 18 257 867 € 18 385 737 € 17 688 818 € 17 333 288 € 17 104 909 €
Net income 1 824 600 € 1 705 370 € 2 096 317 € 1 546 955 € 953 925 € 1 055 197 € 898 103 € 786 200 € 934 839 €
EBITDA 2 555 908 € 2 622 297 € 3 330 719 € 2 579 824 € 1 844 477 € 2 017 269 € 1 800 935 € 1 619 590 € 1 751 056 €
Net margin 8.5% 8.1% 9.1% 8.0% 5.2% 5.7% 5.1% 4.5% 5.5%

Revenue and income statement

In 2025, VALEYRE SAS achieves revenue of 21.6 M€. Revenue is growing positively over 9 years (CAGR: +2.6%). Vs 2024: +3%. After deducting consumption (13.5 M€), gross margin stands at 8.1 M€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.6 M€, representing 11.9% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.8 M€, i.e. 8.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

21 557 617 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

8 053 059 €

EBITDA (2025) ?
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

2 555 908 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 376 490 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 824 600 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.9%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

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 69%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.027%

Financial autonomy (2025) ?
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

68.884%

Cash flow / Revenue (2025) ?
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

9.167%

Repayment capacity (2025) ?
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

0.001

Asset age ratio (2025) ?
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

9.9%

Solvency indicators evolution
VALEYRE SAS

Sector positioning

Debt ratio
0.03 2025
2023
2024
2025
Q1: 1.49
Med: 9.45
Q3: 53.07
Excellent

In 2025, the debt ratio of VALEYRE SAS (0.03) 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
68.88% 2025
2023
2024
2025
Q1: 28.92%
Med: 49.49%
Q3: 62.33%
Excellent

In 2025, the financial autonomy of VALEYRE SAS (68.9%) 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.

Repayment capacity
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.1 years
Q3: 0.98 years
Good

In 2025, the repayment capacity of VALEYRE SAS (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 269.92. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

269.916

Interest coverage (2025) ?
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

0.0

Liquidity indicators evolution
VALEYRE SAS

Sector positioning

Liquidity ratio
269.92 2025
2023
2024
2025
Q1: 115.46
Med: 180.75
Q3: 244.62
Excellent

In 2025, the liquidity ratio of VALEYRE SAS (269.92) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.5x
Q3: 3.49x
Average

In 2025, the interest coverage of VALEYRE SAS (0.0x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 41 days of revenue, i.e. 2.4 M€ to permanently finance. Over 2016-2025, WCR increased by +101%, requiring additional financing.

Operating WCR (2025) ?
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

2 445 927 €

Customer credit (2025) ?
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

23 j

Supplier credit (2025) ?
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

50 j

Inventory turnover (2025) ?
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

6 j

WCR in days of revenue (2025) ?
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

41 j

WCR and payment terms evolution
VALEYRE SAS

Positioning of VALEYRE SAS in its sector

Comparison with sector Transformation et conservation de la viande de volaille

Valuation estimate

Based on 164 transactions of similar company sales (all years), the value of VALEYRE SAS is estimated at 7 232 958 € (range 3 181 146€ - 16 291 837€). With an EBITDA of 2 555 908€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.26x (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 2025
164 transactions
3181k€ 7232k€ 16291k€
7 232 958 € Range: 3 181 146€ - 16 291 837€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 555 908 € × 3.3x
Estimation 8 327 082 €
3 957 807€ - 19 739 014€
Revenue Multiple 30%
21 557 617 € × 0.26x
Estimation 5 537 498 €
2 559 275€ - 10 072 184€
Net Income Multiple 20%
1 824 600 € × 3.9x
Estimation 7 040 839 €
2 172 304€ - 17 003 377€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 164 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 (Transformation et conservation de la viande de volaille)

Compare VALEYRE SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Transformation et conservation de la viande de volaille

Frequently asked questions about VALEYRE SAS

What is the revenue of VALEYRE SAS ?

The revenue of VALEYRE SAS in 2025 is 21.6 M€.

Is VALEYRE SAS profitable?

Yes, VALEYRE SAS generated a net profit of 1.8 M€ in 2025.

Where is the headquarters of VALEYRE SAS ?

The headquarters of VALEYRE SAS is located in SAINT-MARTIN-D'ESTREAUX (42620), in the department Loire.

Where to find the tax return of VALEYRE SAS ?

The tax return of VALEYRE 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).

In which sector does VALEYRE SAS operate?

VALEYRE SAS operates in the sector Transformation et conservation de la viande de volaille (NAF code 10.12Z). See the 'Sector positioning' section above to compare the company with its competitors.