VALNANTAIS CONDITIONNEMENT : revenue, balance sheet and financial ratios

VALNANTAIS CONDITIONNEMENT is a French company founded 18 years ago, specialized in the sector Activités de conditionnement. Based in SAINT-JULIEN-DE-CONCELLES (44450), this company of category GE shows in 2024 a revenue of 21.0 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 - VALNANTAIS CONDITIONNEMENT (SIREN 504332115)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Revenue 21 031 846 € 20 933 164 € 22 042 264 € 21 839 217 € 22 397 288 € 23 277 322 € 25 873 999 € 23 968 250 € 23 801 442 € 24 584 830 € 27 898 342 €
Net income 35 999 € 35 992 € 36 002 € 36 027 € 35 758 € 35 853 € 36 199 € 38 153 € 36 013 € 35 379 € 34 608 €
EBITDA 328 766 € 590 038 € 579 747 € 116 409 € 571 488 € 694 693 € 924 944 € 875 408 € 1 092 928 € 1 444 116 € 1 653 275 €
Net margin 0.2% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.2% 0.2% 0.1% 0.1%

Revenue and income statement

In 2024, VALNANTAIS CONDITIONNEMENT achieves revenue of 21.0 M€. Activity remains stable over the period (CAGR: -2.8%). Vs 2023: +0%. After deducting consumption (11.4 M€), gross margin stands at 9.6 M€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 329 k€, representing 1.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 36 k€, i.e. 0.2% 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

21 031 846 €

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

9 623 743 €

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

328 766 €

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

-156 313 €

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

35 999 €

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

1.6%

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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 0%. 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 27%. The balance between equity and debt is satisfactory. Cash flow represents 2.4% 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

0.0%

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

27.165%

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

2.445%

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

0.0

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

6.8%

Solvency indicators evolution
VALNANTAIS CONDITIONNEMENT

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 15.98
Q3: 81.99
Excellent

In 2024, the debt ratio of VALNANTAIS CONDITIONNEMENT (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
27.16% 2024
2022
2023
2024
Q1: 12.58%
Med: 32.91%
Q3: 57.03%
Average +6 pts over 3 years

In 2024, the financial autonomy of VALNANTAIS CONDITIONNEMENT (27.2%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.95 years
Excellent

In 2024, the repayment capacity of VALNANTAIS CONDITIONNEMENT (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 124.17. 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 1.9x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

124.167

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

1.9

Liquidity indicators evolution
VALNANTAIS CONDITIONNEMENT

Sector positioning

Liquidity ratio
124.17 2024
2022
2023
2024
Q1: 121.0
Med: 186.75
Q3: 316.6
Average

In 2024, the liquidity ratio of VALNANTAIS CONDITIONNEMENT (124.17) 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
1.9x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.44x
Q3: 6.5x
Good +6 pts over 3 years

In 2024, the interest coverage of VALNANTAIS CONDITIONNEMENT (1.9x) 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: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 57 days of revenue, i.e. 3.3 M€ to permanently finance. Over 2014-2024, WCR increased by +80%, 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

3 330 393 €

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

29 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

54 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

14 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

57 j

WCR and payment terms evolution
VALNANTAIS CONDITIONNEMENT

Positioning of VALNANTAIS CONDITIONNEMENT in its sector

Comparison with sector Activités de conditionnement

Valuation estimate

Based on 158 transactions of similar company sales (all years), the value of VALNANTAIS CONDITIONNEMENT is estimated at 2 820 407 € (range 1 359 051€ - 5 571 436€). With an EBITDA of 328 766€, the sector multiple of 3.3x is applied. 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.

Estimated enterprise value 2024
158 transactions
1359k€ 2820k€ 5571k€
2 820 407 € Range: 1 359 051€ - 5 571 436€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
328 766 € × 3.3x
Estimation 1 096 343 €
354 756€ - 2 600 540€
Revenue Multiple 30%
21 031 846 € × 0.36x
Estimation 7 495 543 €
3 917 868€ - 14 046 605€
Net Income Multiple 20%
35 999 € × 3.3x
Estimation 117 866 €
31 565€ - 285 927€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 158 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 de conditionnement)

Compare VALNANTAIS CONDITIONNEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de conditionnement

Frequently asked questions about VALNANTAIS CONDITIONNEMENT

What is the revenue of VALNANTAIS CONDITIONNEMENT ?

The revenue of VALNANTAIS CONDITIONNEMENT in 2024 is 21.0 M€.

Is VALNANTAIS CONDITIONNEMENT profitable?

Yes, VALNANTAIS CONDITIONNEMENT generated a net profit of 36 k€ in 2024.

Where is the headquarters of VALNANTAIS CONDITIONNEMENT ?

The headquarters of VALNANTAIS CONDITIONNEMENT is located in SAINT-JULIEN-DE-CONCELLES (44450), in the department Loire-Atlantique.

Where to find the tax return of VALNANTAIS CONDITIONNEMENT ?

The tax return of VALNANTAIS CONDITIONNEMENT 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 VALNANTAIS CONDITIONNEMENT operate?

VALNANTAIS CONDITIONNEMENT operates in the sector Activités de conditionnement (NAF code 82.92Z). See the 'Sector positioning' section above to compare the company with its competitors.