VAL'LIMAGNE.COOP : revenue, balance sheet and financial ratios

VAL'LIMAGNE.COOP is a French company founded 17 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail . Based in SAINT-POURCAIN-SUR-SIOULE (03500), this company of category ETI shows in 2024 a revenue of 77.9 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 - VAL'LIMAGNE.COOP (SIREN 513175810)
Indicator 2024 2023 2022 2021 2017 2016
Revenue 77 888 022 € 95 474 278 € 74 623 836 € 55 854 013 € 56 084 875 € 57 202 838 €
Net income 405 998 € 1 019 833 € 804 697 € 14 101 991 € 990 873 € 1 262 243 €
EBITDA 1 975 025 € 1 578 908 € 3 143 258 € 15 833 415 € 1 267 710 € 2 617 404 €
Net margin 0.5% 1.1% 1.1% 25.2% 1.8% 2.2%

Revenue and income statement

In 2024, VAL'LIMAGNE.COOP achieves revenue of 77.9 M€. Revenue is growing positively over 6 years (CAGR: +3.9%). Significant drop of -18% vs 2023. After deducting consumption (66.0 M€), gross margin stands at 11.9 M€, i.e. a rate of 15%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.0 M€, representing 2.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 406 k€, i.e. 0.5% 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

77 888 022 €

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

11 875 127 €

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

1 975 025 €

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

1 818 462 €

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

405 998 €

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

2.5%

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 71%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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 11.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.0% 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

71.148%

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

41.144%

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

2.039%

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

11.352

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

44.6%

Solvency indicators evolution
VAL'LIMAGNE.COOP

Sector positioning

Debt ratio
71.15 2024
2022
2023
2024
Q1: 6.05
Med: 44.93
Q3: 120.21
Average -16 pts over 3 years

In 2024, the debt ratio of VAL'LIMAGNE.COOP (71.15) 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
41.14% 2024
2022
2023
2024
Q1: 20.03%
Med: 38.65%
Q3: 57.23%
Good +6 pts over 3 years

In 2024, the financial autonomy of VAL'LIMAGNE.COOP (41.1%) 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.

Repayment capacity
11.35 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.88 years
Q3: 5.75 years
Average

In 2024, the repayment capacity of VAL'LIMAGNE.COOP (11.35) 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 199.04. 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 38.7x. 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

199.045

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

38.708

Liquidity indicators evolution
VAL'LIMAGNE.COOP

Sector positioning

Liquidity ratio
199.04 2024
2022
2023
2024
Q1: 134.88
Med: 211.56
Q3: 350.49
Average -29 pts over 3 years

In 2024, the liquidity ratio of VAL'LIMAGNE.COOP (199.04) 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
38.71x 2024
2022
2023
2024
Q1: 0.0x
Med: 8.11x
Q3: 42.47x
Good

In 2024, the interest coverage of VAL'LIMAGNE.COOP (38.7x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 73 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. The gap of 50 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 45 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 70 days of revenue, i.e. 15.2 M€ to permanently finance.

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

15 174 923 €

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

73 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

23 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

45 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

70 j

WCR and payment terms evolution
VAL'LIMAGNE.COOP

Positioning of VAL'LIMAGNE.COOP in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Valuation estimate

Based on 94 transactions of similar company sales (all years), the value of VAL'LIMAGNE.COOP is estimated at 4 126 130 € (range 2 726 611€ - 6 409 244€). With an EBITDA of 1 975 025€, the sector multiple of 0.5x is applied. The price/revenue ratio is 0.15x (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
94 tx
2726k€ 4126k€ 6409k€
4 126 130 € Range: 2 726 611€ - 6 409 244€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 975 025 € × 0.5x
Estimation 963 168 €
568 706€ - 4 117 752€
Revenue Multiple 30%
77 888 022 € × 0.15x
Estimation 11 770 640 €
7 988 683€ - 13 513 536€
Net Income Multiple 20%
405 998 € × 1.4x
Estimation 566 772 €
228 269€ - 1 481 540€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 94 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 (Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail )

Compare VAL'LIMAGNE.COOP with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Frequently asked questions about VAL'LIMAGNE.COOP

What is the revenue of VAL'LIMAGNE.COOP ?

The revenue of VAL'LIMAGNE.COOP in 2024 is 77.9 M€.

Is VAL'LIMAGNE.COOP profitable?

Yes, VAL'LIMAGNE.COOP generated a net profit of 406 k€ in 2024.

Where is the headquarters of VAL'LIMAGNE.COOP ?

The headquarters of VAL'LIMAGNE.COOP is located in SAINT-POURCAIN-SUR-SIOULE (03500), in the department Allier.

Where to find the tax return of VAL'LIMAGNE.COOP ?

The tax return of VAL'LIMAGNE.COOP 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 VAL'LIMAGNE.COOP operate?

VAL'LIMAGNE.COOP operates in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail (NAF code 46.21Z). See the 'Sector positioning' section above to compare the company with its competitors.