VALORISATION ET DEVELOPPEMENTS : revenue, balance sheet and financial ratios

VALORISATION ET DEVELOPPEMENTS is a French company founded 8 years ago, specialized in the sector Promotion immobilière d'autres bâtiments. Based in BOULOGNE-BILLANCOURT (92100), this company of category PME shows in 2021 a revenue of 1.1 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 - VALORISATION ET DEVELOPPEMENTS (SIREN 835327990)
Indicator 2021 2020 2019
Revenue 1 120 258 € 942 200 € 540 322 €
Net income 100 060 € 118 429 € 39 753 €
EBITDA 258 630 € -187 660 € 46 581 €
Net margin 8.9% 12.6% 7.4%

Revenue and income statement

In 2021, VALORISATION ET DEVELOPPEMENTS achieves revenue of 1.1 M€. Over the period 2019-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +44.0%. Vs 2020, growth of +19% (942 k€ -> 1.1 M€). After deducting consumption (92 k€), gross margin stands at 1.0 M€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 259 k€, representing 23.1% of revenue. Positive scissor effect: EBITDA margin improves by +43.0 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 100 k€, i.e. 8.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 120 258 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 028 106 €

EBITDA (2021) ?
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

258 630 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

244 559 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

100 060 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

23.1%

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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 210%. 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 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 10.2% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

210.151%

Financial autonomy (2021) ?
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

29.176%

Cash flow / Revenue (2021) ?
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

10.178%

Repayment capacity (2021) ?
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

4.773

Asset age ratio (2021) ?
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

76.3%

Solvency indicators evolution
VALORISATION ET DEVELOPPEMENTS

Sector positioning

Debt ratio
210.15 2021
2019
2020
2021
Q1: 0.0
Med: 8.45
Q3: 177.22
Average

In 2021, the debt ratio of VALORISATION ET DEVELOPPE... (210.15) 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
29.18% 2021
2019
2020
2021
Q1: 0.0%
Med: 14.33%
Q3: 49.48%
Good +8 pts over 3 years

In 2021, the financial autonomy of VALORISATION ET DEVELOPPE... (29.2%) 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
4.77 years 2021
2019
2020
2021
Q1: -3.82 years
Med: 0.0 years
Q3: 2.0 years
Average

In 2021, the repayment capacity of VALORISATION ET DEVELOPPE... (4.77) 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 472.12. 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 27.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

472.125

Interest coverage (2021) ?
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

27.716

Liquidity indicators evolution
VALORISATION ET DEVELOPPEMENTS

Sector positioning

Liquidity ratio
472.12 2021
2019
2020
2021
Q1: 130.8
Med: 327.49
Q3: 954.08
Good +28 pts over 3 years

In 2021, the liquidity ratio of VALORISATION ET DEVELOPPE... (472.12) 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
27.72x 2021
2019
2020
2021
Q1: -3.18x
Med: 0.0x
Q3: 1.48x
Excellent +25 pts over 3 years

In 2021, the interest coverage of VALORISATION ET DEVELOPPE... (27.7x) 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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. Favorable situation: supplier credit is longer than customer credit by 9 days. WCR is negative (-14 days): operations structurally generate cash. Notable WCR improvement over the period (-858%), freeing up cash.

Operating WCR (2021) ?
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

-45 023 €

Customer credit (2021) ?
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

6 j

Supplier credit (2021) ?
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

15 j

Inventory turnover (2021) ?
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 (2021) ?
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

-14 j

WCR and payment terms evolution
VALORISATION ET DEVELOPPEMENTS

Positioning of VALORISATION ET DEVELOPPEMENTS in its sector

Comparison with sector Promotion immobilière d'autres bâtiments

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of VALORISATION ET DEVELOPPEMENTS is estimated at 270 770 € (range 101 988€ - 755 179€). With an EBITDA of 258 630€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.28x (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 2021
80 tx
101k€ 270k€ 755k€
270 770 € Range: 101 988€ - 755 179€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
258 630 € × 1.0x
Estimation 259 501 €
107 161€ - 789 257€
Revenue Multiple 30%
1 120 258 € × 0.28x
Estimation 313 405 €
112 697€ - 770 801€
Net Income Multiple 20%
100 060 € × 2.3x
Estimation 234 991 €
72 998€ - 646 554€
How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Promotion immobilière d'autres bâtiments)

Compare VALORISATION ET DEVELOPPEMENTS with other companies in the same sector:

Voir toutes les statistiques du secteur Promotion immobilière d'autres bâtiments

Frequently asked questions about VALORISATION ET DEVELOPPEMENTS

What is the revenue of VALORISATION ET DEVELOPPEMENTS ?

The revenue of VALORISATION ET DEVELOPPEMENTS in 2021 is 1.1 M€.

Is VALORISATION ET DEVELOPPEMENTS profitable?

Yes, VALORISATION ET DEVELOPPEMENTS generated a net profit of 100 k€ in 2021.

Where is the headquarters of VALORISATION ET DEVELOPPEMENTS ?

The headquarters of VALORISATION ET DEVELOPPEMENTS is located in BOULOGNE-BILLANCOURT (92100), in the department Hauts-de-Seine.

Where to find the tax return of VALORISATION ET DEVELOPPEMENTS ?

The tax return of VALORISATION ET DEVELOPPEMENTS 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 VALORISATION ET DEVELOPPEMENTS operate?

VALORISATION ET DEVELOPPEMENTS operates in the sector Promotion immobilière d'autres bâtiments (NAF code 41.10C). See the 'Sector positioning' section above to compare the company with its competitors.