VALORITY INVESTISSEMENT : revenue, balance sheet and financial ratios

VALORITY INVESTISSEMENT is a French company founded 23 years ago, specialized in the sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.. Based in LYON (69006), this company of category ETI shows in 2024 a revenue of 18.6 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 - VALORITY INVESTISSEMENT (SIREN 442404356)
Indicator 2024 2023 2022 2021 2020 2019 2019 2018 2017
Revenue 18 611 387 € 20 546 845 € 39 522 395 € 42 154 960 € 44 203 507 € 45 635 885 € 40 768 969 € 43 263 214 € 32 911 842 €
Net income -3 655 211 € -4 710 919 € 3 011 201 € 1 957 121 € 3 860 666 € 1 934 305 € 3 757 826 € 3 228 782 € 2 009 196 €
EBITDA -657 458 € -5 924 251 € 3 435 177 € 2 301 750 € 4 921 156 € 2 912 728 € 5 473 499 € 4 948 864 € 2 854 365 €
Net margin -19.6% -22.9% 7.6% 4.6% 8.7% 4.2% 9.2% 7.5% 6.1%

Revenue and income statement

In 2024, VALORITY INVESTISSEMENT achieves revenue of 18.6 M€. Revenue is declining over the period 2017-2024 (CAGR: -7.8%). Slight decline of -9% vs 2023. After deducting consumption (0 €), gross margin stands at 18.6 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 -657 k€, representing -3.5% of revenue. Positive scissor effect: EBITDA margin improves by +25.3 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -3.7 M€ (-19.6% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

18 611 387 €

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

18 611 387 €

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

-657 458 €

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

-1 050 673 €

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

-3 655 211 €

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

-3.5%

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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 -182%. 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 -35%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-181.857%

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

-34.605%

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

-17.685%

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

-2.882

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

19.1%

Solvency indicators evolution
VALORITY INVESTISSEMENT

Sector positioning

Debt ratio
-181.86 2024
2022
2023
2024
Q1: 0.0
Med: 3.37
Q3: 50.52
Excellent -50 pts over 3 years

In 2024, the debt ratio of VALORITY INVESTISSEMENT (-181.86) 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
-34.6% 2024
2022
2023
2024
Q1: 2.67%
Med: 40.69%
Q3: 75.63%
Average -7 pts over 3 years

In 2024, the financial autonomy of VALORITY INVESTISSEMENT (-34.6%) 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
-2.88 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.48 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of VALORITY INVESTISSEMENT (-2.88) 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 98.58. 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

98.584

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

-102.398

Liquidity indicators evolution
VALORITY INVESTISSEMENT

Sector positioning

Liquidity ratio
98.58 2024
2022
2023
2024
Q1: 139.62
Med: 325.32
Q3: 1062.61
Watch -9 pts over 3 years

In 2024, the liquidity ratio of VALORITY INVESTISSEMENT (98.58) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-102.4x 2024
2022
2023
2024
Q1: -0.45x
Med: 0.0x
Q3: 0.61x
Average -50 pts over 3 years

In 2024, the interest coverage of VALORITY INVESTISSEMENT (-102.4x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 94 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 122 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Overall, WCR represents 68 days of revenue, i.e. 3.5 M€ to permanently finance. Notable WCR improvement over the period (-69%), freeing up cash.

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

3 529 277 €

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

94 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

122 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

68 j

WCR and payment terms evolution
VALORITY INVESTISSEMENT

Positioning of VALORITY INVESTISSEMENT in its sector

Comparison with sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.

Valuation estimate

Based on 103 transactions of similar company sales (all years), the value of VALORITY INVESTISSEMENT is estimated at 5 676 269 € (range 3 019 676€ - 15 706 061€). The price/revenue ratio is 0.30x (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
103 transactions
3019k€ 5676k€ 15706k€
5 676 269 € Range: 3 019 676€ - 15 706 061€
NAF 5 all-time

Valuation method used

Revenue Multiple
18 611 387 € × 0.30x = 5 676 270 €
Range: 3 019 677€ - 15 706 062€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 (Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.)

Compare VALORITY INVESTISSEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.

Frequently asked questions about VALORITY INVESTISSEMENT

What is the revenue of VALORITY INVESTISSEMENT ?

The revenue of VALORITY INVESTISSEMENT in 2024 is 18.6 M€.

Is VALORITY INVESTISSEMENT profitable?

VALORITY INVESTISSEMENT recorded a net loss in 2024.

Where is the headquarters of VALORITY INVESTISSEMENT ?

The headquarters of VALORITY INVESTISSEMENT is located in LYON (69006), in the department Rhone.

Where to find the tax return of VALORITY INVESTISSEMENT ?

The tax return of VALORITY INVESTISSEMENT 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 VALORITY INVESTISSEMENT operate?

VALORITY INVESTISSEMENT operates in the sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a. (NAF code 66.19B). See the 'Sector positioning' section above to compare the company with its competitors.