VAPOSTORE : revenue, balance sheet and financial ratios

VAPOSTORE is a French company founded 14 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in COLLEGIEN (77090), this company of category PME shows in 2024 a revenue of 60.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-01

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, VAPOSTORE combines a growing business with positive profitability. Its financial structure is broadly in line with its sector.

Financial history - VAPOSTORE (SIREN 751888769)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 60 475 103 € 62 404 147 € 61 620 310 € 40 840 597 € 31 987 691 € 32 321 647 € 33 114 898 € 36 187 946 € 23 900 759 €
Net income 1 514 738 € 3 078 056 € 2 426 287 € 1 984 712 € 1 188 932 € 889 247 € 1 206 661 € 814 173 € 1 048 472 €
EBITDA 2 413 200 € 4 526 334 € 3 479 410 € 3 289 439 € 2 015 253 € 1 734 070 € 2 009 425 € 1 413 351 € 1 562 859 €
Net margin 2.5% 4.9% 3.9% 4.9% 3.7% 2.8% 3.6% 2.2% 4.4%

Revenue and income statement

In 2024, VAPOSTORE achieves revenue of 60.5 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +17.3%. Slight decline of -3% vs 2023. After deducting consumption (47.6 M€), gross margin stands at 12.9 M€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.4 M€, representing 4.0% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -47%, reducing margin by 3.3 pts. This reflects costs rising faster than revenue. This ratio is more favorable than the sector median (3.4%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.5 M€, i.e. 2.5% 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

60 475 103 €

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

12 918 068 €

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

2 413 200 €

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

2 204 436 €

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

1 514 738 €

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

4.0%

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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 48%. This ratio is slightly less favorable than the sector median (12.9%). Financial autonomy (= Equity / Total assets x 100) reaches 38%. This ratio is slightly less favorable than the sector median (40.0%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.9 years of cash flow to repay all financial debt. This ratio is slightly less favorable than the sector median (0.3 years). Cash flow represents 2.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (2.8%).

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

48.3%

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

38.02%

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

2.85%

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

1.94

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

31.9%

Solvency indicators evolution
VAPOSTORE

Sector positioning

Debt ratio
48.3% 2024
Q1: 0.14%
Med: 12.91%
Q3: 52.09%
Average +7 pts over 3 years

In 2024, the debt ratio of VAPOSTORE (48.3%) 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
38.02% 2024
Q1: 14.14%
Med: 39.96%
Q3: 61.85%
Average -20 pts over 3 years

In 2024, the financial autonomy of VAPOSTORE (38.0%) 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
1.77 years 2022
Q1: 0.0 years
Med: 0.31 years
Q3: 2.52 years
Average

In 2022, the repayment capacity of VAPOSTORE (1.77) 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 2.08. This ratio is slightly less favorable than the sector median (2.3). The interest coverage ratio (= EBIT / Interest expenses) is 4.1x. This ratio is more favorable than the sector median (0.3x).

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

2.08

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

4.1

Liquidity indicators evolution
VAPOSTORE

Sector positioning

Liquidity ratio
2.08 2024
Q1: 1.44
Med: 2.33
Q3: 4.08
Average -33 pts over 3 years

In 2024, the liquidity ratio of VAPOSTORE (2.08) 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
4.1x 2024
Q1: 0.0x
Med: 0.28x
Q3: 6.69x
Good +7 pts over 3 years

In 2024, the interest coverage of VAPOSTORE (4.1x) 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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 62 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 52 days of revenue, i.e. 8.7 M€ to permanently finance. Between 2021 and 2024, WCR improved by 22 days of revenue, 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

8 714 462 €

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

7 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

12 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

62 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

52 j

WCR and payment terms evolution
VAPOSTORE

Positioning of VAPOSTORE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of VAPOSTORE is estimated at 7 621 982 € (range 3 299 958€ - 19 487 792€). With an EBITDA of 2 413 200€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.19x (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
145 transactions
3299k€ 7621k€ 19487k€
7 621 982 € Range: 3 299 958€ - 19 487 792€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 413 200 € × 2.6x
Estimation 6 289 550 €
2 288 099€ - 17 679 623€
Revenue Multiple 30%
60 475 103 € × 0.19x
Estimation 11 570 462 €
6 512 142€ - 29 496 885€
Net Income Multiple 20%
1 514 738 € × 3.3x
Estimation 5 030 347 €
1 011 328€ - 8 994 577€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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) d'autres biens domestiques )

Compare VAPOSTORE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Top companies in Commerce de gros (commerce interentreprises) d'autres biens domestiques

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques :

Top companies in Seine-et-Marne

Largest companies by revenue in the department Seine-et-Marne:

Voir le classement complet du département Seine-et-Marne

Frequently asked questions about VAPOSTORE

What is the revenue of VAPOSTORE ?

The revenue of VAPOSTORE in 2024 is 60.5 M€.

Is VAPOSTORE profitable?

Yes, VAPOSTORE generated a net profit of 1.5 M€ in 2024.

Where is the headquarters of VAPOSTORE ?

The headquarters of VAPOSTORE is located in COLLEGIEN (77090), in the department Seine-et-Marne.

Where to find the tax return of VAPOSTORE ?

The tax return of VAPOSTORE 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 VAPOSTORE operate?

VAPOSTORE operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.