VALLEGRAIN DISTRIBUTION : revenue, balance sheet and financial ratios

VALLEGRAIN DISTRIBUTION is a French company founded 37 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in COUDRAY-AU-PERCHE (28330), this company of category ETI shows in 2024 a revenue of 139.8 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 DISTRIBUTION (SIREN 349656678)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 139 813 855 € 134 701 036 € 112 430 412 € 92 756 332 € 91 886 431 € 88 795 986 € 85 408 290 € 88 579 973 € 84 690 009 € 75 553 204 €
Net income 2 994 892 € -2 274 207 € 1 514 466 € 1 208 965 € 1 930 938 € -1 863 592 € -2 202 790 € 363 344 € -1 667 819 € -66 934 €
EBITDA 4 607 872 € -1 060 307 € 2 672 667 € 1 861 131 € 3 030 920 € -486 074 € -531 931 € 1 208 782 € -804 376 € 305 953 €
Net margin 2.1% -1.7% 1.3% 1.3% 2.1% -2.1% -2.6% 0.4% -2.0% -0.1%

Revenue and income statement

In 2024, VALLEGRAIN DISTRIBUTION achieves revenue of 139.8 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.1%. Vs 2023: +4%. After deducting consumption (97.5 M€), gross margin stands at 42.3 M€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4.6 M€, representing 3.3% of revenue. Positive scissor effect: EBITDA margin improves by +4.1 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3.0 M€, i.e. 2.1% 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

139 813 855 €

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

42 317 145 €

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

4 607 872 €

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

3 871 891 €

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

2 994 892 €

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

3.3%

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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 557%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

556.526%

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

10.465%

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

2.246%

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

4.388

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

30.1%

Solvency indicators evolution
VALLEGRAIN DISTRIBUTION

Sector positioning

Debt ratio
556.53 2024
2022
2023
2024
Q1: 2.7
Med: 34.43
Q3: 111.38
Watch

In 2024, the debt ratio of VALLEGRAIN DISTRIBUTION (556.53) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
10.46% 2024
2022
2023
2024
Q1: 11.96%
Med: 33.85%
Q3: 54.62%
Watch

In 2024, the financial autonomy of VALLEGRAIN DISTRIBUTION (10.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
4.39 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.71 years
Q3: 3.84 years
Watch

In 2024, the repayment capacity of VALLEGRAIN DISTRIBUTION (4.39) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 214.04. 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 11.1x. Operating income very largely covers interest expenses: high safety margin.

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

214.043

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

11.072

Liquidity indicators evolution
VALLEGRAIN DISTRIBUTION

Sector positioning

Liquidity ratio
214.04 2024
2022
2023
2024
Q1: 101.38
Med: 151.5
Q3: 236.52
Good +7 pts over 3 years

In 2024, the liquidity ratio of VALLEGRAIN DISTRIBUTION (214.04) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
11.07x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.24x
Q3: 9.81x
Excellent

In 2024, the interest coverage of VALLEGRAIN DISTRIBUTION (11.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 10 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 26 days of revenue, i.e. 10.0 M€ to permanently finance. Over 2015-2024, WCR increased by +445%, 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

10 006 478 €

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

7 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

10 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

8 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

26 j

WCR and payment terms evolution
VALLEGRAIN DISTRIBUTION

Positioning of VALLEGRAIN DISTRIBUTION in its sector

Comparison with sector Transformation et conservation de la viande de boucherie

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (45 transactions). This range of 4 944 963€ to 32 023 323€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
4944k€ 14408k€ 32023k€
14 408 348 € Range: 4 944 963€ - 32 023 323€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 45 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 boucherie)

Compare VALLEGRAIN DISTRIBUTION with other companies in the same sector:

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

Frequently asked questions about VALLEGRAIN DISTRIBUTION

What is the revenue of VALLEGRAIN DISTRIBUTION ?

The revenue of VALLEGRAIN DISTRIBUTION in 2024 is 139.8 M€.

Is VALLEGRAIN DISTRIBUTION profitable?

Yes, VALLEGRAIN DISTRIBUTION generated a net profit of 3.0 M€ in 2024.

Where is the headquarters of VALLEGRAIN DISTRIBUTION ?

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

Where to find the tax return of VALLEGRAIN DISTRIBUTION ?

The tax return of VALLEGRAIN DISTRIBUTION 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 DISTRIBUTION operate?

VALLEGRAIN DISTRIBUTION operates in the sector Transformation et conservation de la viande de boucherie (NAF code 10.11Z). See the 'Sector positioning' section above to compare the company with its competitors.