VALLFLY : revenue, balance sheet and financial ratios

VALLFLY is a French company founded 19 years ago, specialized in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques. Based in MAUGES-SUR-LOIRE (49110), this company of category ETI shows in 2024 a revenue of 4.8 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 - VALLFLY (SIREN 494280126)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Revenue 4 816 528 € 5 210 599 € 4 584 273 € 2 820 357 € 2 317 048 € 2 940 747 € 2 258 317 € 1 548 697 € 1 048 379 € 889 291 € 422 771 €
Net income 1 660 485 € 818 824 € 146 284 € 256 795 € -23 531 € 353 660 € 55 534 € 2 970 € 128 099 € 28 349 € 1 387 €
EBITDA -15 083 € -136 358 € 126 439 € -7 154 € -17 063 € 97 404 € -373 666 € -3 919 € 2 571 € 41 495 € -2 557 €
Net margin 34.5% 15.7% 3.2% 9.1% -1.0% 12.0% 2.5% 0.2% 12.2% 3.2% 0.3%

Revenue and income statement

In 2024, VALLFLY achieves revenue of 4.8 M€. Over the period 2014-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +27.5%. Slight decline of -8% vs 2023. After deducting consumption (1 k€), gross margin stands at 4.8 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -15 k€, representing -0.3% of revenue. Positive scissor effect: EBITDA margin improves by +2.3 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.7 M€, i.e. 34.5% 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

4 816 528 €

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

4 815 418 €

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

-15 083 €

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

-15 083 €

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

1 660 485 €

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

-0.3%

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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 151%. 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 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 34.5% 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

151.096%

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

37.029%

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

34.475%

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

3.792

Solvency indicators evolution
VALLFLY

Sector positioning

Debt ratio
151.1 2024
2022
2023
2024
Q1: 0.0
Med: 5.8
Q3: 35.12
Average

In 2024, the debt ratio of VALLFLY (151.10) 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
37.03% 2024
2022
2023
2024
Q1: 15.09%
Med: 44.33%
Q3: 67.75%
Average +6 pts over 3 years

In 2024, the financial autonomy of VALLFLY (37.0%) 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
3.79 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.85 years
Watch

In 2024, the repayment capacity of VALLFLY (3.79) 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 993.22. 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

993.224

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

-2420.016

Liquidity indicators evolution
VALLFLY

Sector positioning

Liquidity ratio
993.22 2024
2022
2023
2024
Q1: 144.96
Med: 248.4
Q3: 435.6
Excellent +29 pts over 3 years

In 2024, the liquidity ratio of VALLFLY (993.22) 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
-2420.02x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.0x
Watch -55 pts over 3 years

In 2024, the interest coverage of VALLFLY (-2420.0x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. The company must finance 3 days of gap between collections and payments. Overall, WCR represents 545 days of revenue, i.e. 7.3 M€ to permanently finance. Over 2014-2024, WCR increased by +2490%, 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

7 294 198 €

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

50 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

47 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

0 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

545 j

WCR and payment terms evolution
VALLFLY

Positioning of VALLFLY in its sector

Comparison with sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of VALLFLY is estimated at 1 986 746 € (range 1 201 959€ - 5 413 972€). The price/revenue ratio is 0.32x (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
50 tx
1201k€ 1986k€ 5413k€
1 986 746 € Range: 1 201 959€ - 5 413 972€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
4 816 528 € × 0.32x
Estimation 1 535 257 €
764 931€ - 2 927 399€
Net Income Multiple 20%
1 660 485 € × 1.6x
Estimation 2 663 980 €
1 857 504€ - 9 143 833€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Intermédiaires spécialisés dans le commerce d'autres produits spécifiques)

Compare VALLFLY with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Frequently asked questions about VALLFLY

What is the revenue of VALLFLY ?

The revenue of VALLFLY in 2024 is 4.8 M€.

Is VALLFLY profitable?

Yes, VALLFLY generated a net profit of 1.7 M€ in 2024.

Where is the headquarters of VALLFLY ?

The headquarters of VALLFLY is located in MAUGES-SUR-LOIRE (49110), in the department Maine-et-Loire.

Where to find the tax return of VALLFLY ?

The tax return of VALLFLY 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 VALLFLY operate?

VALLFLY operates in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques (NAF code 46.18Z). See the 'Sector positioning' section above to compare the company with its competitors.