VAROISE D'INVESTISSEMENT ET DE PARTICIPATION : revenue, balance sheet and financial ratios

VAROISE D'INVESTISSEMENT ET DE PARTICIPATION is a French company founded 34 years ago, specialized in the sector Activités des sociétés holding. Based in LA SEYNE-SUR-MER (83500), this company of category PME shows in 2024 a revenue of 159 k€. 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 - VAROISE D'INVESTISSEMENT ET DE PARTICIPATION (SIREN 385235361)
Indicator 2024 2023 2022 2019
Revenue 159 145 € 155 656 € 194 139 € N/C
Net income 42 739 € 51 605 € 90 623 € 31 271 €
EBITDA 7 995 € 7 877 € 10 050 € N/C
Net margin 26.9% 33.2% 46.7% N/C

Revenue and income statement

In 2024, VAROISE D'INVESTISSEMENT ET DE PARTICIPATION achieves revenue of 159 k€. Revenue is declining over the period 2022-2024 (CAGR: -9.5%). Vs 2023: +2%. After deducting consumption (0 €), gross margin stands at 159 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8 k€, representing 5.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 43 k€, i.e. 26.9% 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

159 145 €

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

159 145 €

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

7 995 €

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

4 517 €

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

42 739 €

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

5.0%

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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 1%. 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 97%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 29.0% 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 (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

1.464%

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

96.704%

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

29.041%

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

0.705

Solvency indicators evolution
VAROISE D'INVESTISSEMENT ET DE PARTICIPATION

Sector positioning

Debt ratio
1.46 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Good

In 2024, the debt ratio of VAROISE D'INVESTISSEMENT ... (1.46) 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
96.7% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Excellent

In 2024, the financial autonomy of VAROISE D'INVESTISSEMENT ... (96.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.7 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average

In 2024, the repayment capacity of VAROISE D'INVESTISSEMENT ... (0.70) 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 2535.68. 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 1.6x. 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

2535.682

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

1.601

Liquidity indicators evolution
VAROISE D'INVESTISSEMENT ET DE PARTICIPATION

Sector positioning

Liquidity ratio
2535.68 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Good -10 pts over 3 years

In 2024, the liquidity ratio of VAROISE D'INVESTISSEMENT ... (2535.68) 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
1.6x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Excellent

In 2024, the interest coverage of VAROISE D'INVESTISSEMENT ... (1.6x) 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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. Excellent situation: suppliers finance 42 days of the operating cycle (retail model). Overall, WCR represents 382 days of revenue, i.e. 169 k€ to permanently finance.

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

168 831 €

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

5 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

47 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

382 j

WCR and payment terms evolution
VAROISE D'INVESTISSEMENT ET DE PARTICIPATION

Positioning of VAROISE D'INVESTISSEMENT ET DE PARTICIPATION in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of VAROISE D'INVESTISSEMENT ET DE PARTICIPATION is estimated at 59 920 € (range 28 719€ - 130 569€). With an EBITDA of 7 995€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.59x (in line with sector norms). 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 2024
54 tx
28k€ 59k€ 130k€
59 920 € Range: 28 719€ - 130 569€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
7 995 € × 4.8x
Estimation 38 663 €
6 545€ - 66 627€
Revenue Multiple 30%
159 145 € × 0.59x
Estimation 93 700 €
58 293€ - 111 392€
Net Income Multiple 20%
42 739 € × 1.5x
Estimation 62 397 €
39 796€ - 319 195€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 des sociétés holding)

Compare VAROISE D'INVESTISSEMENT ET DE PARTICIPATION with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about VAROISE D'INVESTISSEMENT ET DE PARTICIPATION

What is the revenue of VAROISE D'INVESTISSEMENT ET DE PARTICIPATION ?

The revenue of VAROISE D'INVESTISSEMENT ET DE PARTICIPATION in 2024 is 159 k€.

Is VAROISE D'INVESTISSEMENT ET DE PARTICIPATION profitable?

Yes, VAROISE D'INVESTISSEMENT ET DE PARTICIPATION generated a net profit of 43 k€ in 2024.

Where is the headquarters of VAROISE D'INVESTISSEMENT ET DE PARTICIPATION ?

The headquarters of VAROISE D'INVESTISSEMENT ET DE PARTICIPATION is located in LA SEYNE-SUR-MER (83500), in the department Var.

Where to find the tax return of VAROISE D'INVESTISSEMENT ET DE PARTICIPATION ?

The tax return of VAROISE D'INVESTISSEMENT ET DE PARTICIPATION 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 VAROISE D'INVESTISSEMENT ET DE PARTICIPATION operate?

VAROISE D'INVESTISSEMENT ET DE PARTICIPATION operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.