VALMA : revenue, balance sheet and financial ratios

VALMA is a French company founded 37 years ago, specialized in the sector Supermarchés. Based in MERNEL (35330), this company of category PME shows in 2017 a revenue of 6.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - VALMA (SIREN 349259184)
Indicator 2023 2022 2021 2020 2019 2017 2016
Revenue N/C N/C N/C N/C N/C 6 368 191 € 6 024 983 €
Net income 210 914 € 185 402 € 136 961 € 147 644 € 71 590 € 106 368 € 29 584 €
EBITDA N/C N/C N/C N/C N/C 107 751 € 2 446 €
Net margin N/C N/C N/C N/C N/C 1.7% 0.5%

Revenue and income statement

In 2023, VALMA generates positive net income of 211 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 30 k€ -> 211 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

210 914 €

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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 16%. 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 40%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

15.906%

Financial autonomy (2023) ?
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

39.657%

Asset age ratio (2023) ?
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

7.1%

Solvency indicators evolution
VALMA

Sector positioning

Debt ratio
15.91 2023
2021
2022
2023
Q1: 1.68
Med: 39.2
Q3: 112.83
Good +6 pts over 3 years

In 2023, the debt ratio of VALMA (15.91) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
39.66% 2023
2021
2022
2023
Q1: 14.25%
Med: 30.96%
Q3: 46.43%
Good -11 pts over 3 years

In 2023, the financial autonomy of VALMA (39.7%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 155.31. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

155.307

Liquidity indicators evolution
VALMA

Sector positioning

Liquidity ratio
155.31 2023
2021
2022
2023
Q1: 109.19
Med: 142.79
Q3: 196.22
Good -7 pts over 3 years

In 2023, the liquidity ratio of VALMA (155.31) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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

0 j

Inventory turnover (2023) ?
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 and payment terms evolution
VALMA

Positioning of VALMA in its sector

Comparison with sector Supermarchés

Valuation estimate

Based on 357 transactions of similar company sales in 2023, the value of VALMA is estimated at 1 612 499 € (range 552 603€ - 3 025 161€). 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 2023
357 transactions
552k€ 1612k€ 3025k€
1 612 499 € Range: 552 603€ - 3 025 161€
NAF 5 année 2023

Valuation method used

Net Income Multiple
210 914 € × 7.6x = 1 612 500 €
Range: 552 604€ - 3 025 162€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 357 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 (Supermarchés)

Compare VALMA with other companies in the same sector:

Voir toutes les statistiques du secteur Supermarchés

Frequently asked questions about VALMA

What is the revenue of VALMA ?

The revenue of VALMA in 2017 is 6.4 M€.

Is VALMA profitable?

Yes, VALMA generated a net profit of 211 k€ in 2023.

Where is the headquarters of VALMA ?

The headquarters of VALMA is located in MERNEL (35330), in the department Ille-et-Vilaine.

Where to find the tax return of VALMA ?

The tax return of VALMA 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 VALMA operate?

VALMA operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.