VALLEGRAIN DEVELOPPEMENT : revenue, balance sheet and financial ratios

VALLEGRAIN DEVELOPPEMENT is a French company founded 8 years ago, specialized in the sector Activités spécialisées, scientifiques et techniques diverses. Based in COUDRAY-AU-PERCHE (28330), this company of category PME shows in 2024 a revenue of 1.5 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 - VALLEGRAIN DEVELOPPEMENT (SIREN 835034224)
Indicator 2024 2021 2020 2019 2018
Revenue 1 494 064 € N/C N/C N/C 287 331 €
Net income 70 469 € -555 285 € 274 571 € -911 066 € 212 252 €
EBITDA -243 801 € N/C N/C N/C -275 738 €
Net margin 4.7% N/C N/C N/C 73.9%

Revenue and income statement

In 2024, VALLEGRAIN DEVELOPPEMENT achieves revenue of 1.5 M€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +31.6%. After deducting consumption (965 k€), gross margin stands at 529 k€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -244 k€, representing -16.3% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 70 k€, i.e. 4.7% of revenue. This profit can be retained or distributed to shareholders.

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

1 494 064 €

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

528 801 €

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

-243 801 €

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

174 757 €

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

70 469 €

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

-16.3%

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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 6%. 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 83%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 27.0% 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 (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

6.038%

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

82.836%

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

26.961%

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

0.442

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

61.6%

Solvency indicators evolution
VALLEGRAIN DEVELOPPEMENT

Sector positioning

Debt ratio
6.04 2024
2020
2021
2024
Q1: 0.0
Med: 4.67
Q3: 40.89
Average -24 pts over 3 years

In 2024, the debt ratio of VALLEGRAIN DEVELOPPEMENT (6.04) 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
82.84% 2024
2020
2021
2024
Q1: 4.58%
Med: 32.74%
Q3: 63.16%
Excellent +24 pts over 3 years

In 2024, the financial autonomy of VALLEGRAIN DEVELOPPEMENT (82.8%) 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
0.44 years 2024
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.43 years
Average

In 2024, the repayment capacity of VALLEGRAIN DEVELOPPEMENT (0.44) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 225.17. 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

225.172

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

-20.9

Liquidity indicators evolution
VALLEGRAIN DEVELOPPEMENT

Sector positioning

Liquidity ratio
225.17 2024
2020
2021
2024
Q1: 144.63
Med: 259.05
Q3: 521.3
Average +15 pts over 3 years

In 2024, the liquidity ratio of VALLEGRAIN DEVELOPPEMENT (225.17) 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.

Interest coverage
-20.9x 2024
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.45x
Average

In 2024, the interest coverage of VALLEGRAIN DEVELOPPEMENT (-20.9x) 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: 105 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 72 days. The gap of 33 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 17 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 198 days of revenue, i.e. 820 k€ to permanently finance. Over 2018-2024, WCR increased by +146%, 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

820 241 €

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

105 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

72 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

17 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

198 j

WCR and payment terms evolution
VALLEGRAIN DEVELOPPEMENT

Positioning of VALLEGRAIN DEVELOPPEMENT in its sector

Comparison with sector Activités spécialisées, scientifiques et techniques diverses

Valuation estimate

Based on 98 transactions of similar company sales (all years), the value of VALLEGRAIN DEVELOPPEMENT is estimated at 462 650 € (range 134 541€ - 781 474€). The price/revenue ratio is 0.36x (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.

Estimated enterprise value 2024
98 tx
134k€ 462k€ 781k€
462 650 € Range: 134 541€ - 781 474€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
1 494 064 € × 0.36x
Estimation 543 068 €
178 326€ - 918 902€
Net Income Multiple 20%
70 469 € × 4.9x
Estimation 342 025 €
68 864€ - 575 333€
How is this estimate calculated?

This estimate is based on the analysis of 98 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 (Activités spécialisées, scientifiques et techniques diverses)

Compare VALLEGRAIN DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités spécialisées, scientifiques et techniques diverses

Frequently asked questions about VALLEGRAIN DEVELOPPEMENT

What is the revenue of VALLEGRAIN DEVELOPPEMENT ?

The revenue of VALLEGRAIN DEVELOPPEMENT in 2024 is 1.5 M€.

Is VALLEGRAIN DEVELOPPEMENT profitable?

Yes, VALLEGRAIN DEVELOPPEMENT generated a net profit of 70 k€ in 2024.

Where is the headquarters of VALLEGRAIN DEVELOPPEMENT ?

The headquarters of VALLEGRAIN DEVELOPPEMENT is located in COUDRAY-AU-PERCHE (28330), in the department Eure-et-Loir.

Where to find the tax return of VALLEGRAIN DEVELOPPEMENT ?

The tax return of VALLEGRAIN DEVELOPPEMENT 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 VALLEGRAIN DEVELOPPEMENT operate?

VALLEGRAIN DEVELOPPEMENT operates in the sector Activités spécialisées, scientifiques et techniques diverses (NAF code 74.90B). See the 'Sector positioning' section above to compare the company with its competitors.