VARTA CONSUMER FRANCE S.A.S : revenue, balance sheet and financial ratios

VARTA CONSUMER FRANCE S.A.S is a French company founded 44 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de matériel électrique. Based in LA GARENNE-COLOMBES (92250), this company of category ETI shows in 2024 a revenue of 34.8 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 - VARTA CONSUMER FRANCE S.A.S (SIREN 602039349)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 34 841 399 € 35 852 059 € 34 436 748 € 31 652 384 € 53 327 147 € 50 755 785 € 93 543 211 € 108 926 677 € 109 260 702 €
Net income 808 949 € 2 219 841 € 1 521 676 € 1 279 477 € 3 814 326 € 1 549 239 € 11 237 329 € 2 383 348 € 1 898 881 €
EBITDA 771 507 € 2 089 677 € 933 401 € 1 625 595 € 1 082 927 € -2 813 303 € 325 690 € 3 389 991 € 3 032 015 €
Net margin 2.3% 6.2% 4.4% 4.0% 7.2% 3.1% 12.0% 2.2% 1.7%

Revenue and income statement

In 2024, VARTA CONSUMER FRANCE S.A.S achieves revenue of 34.8 M€. Revenue is declining over the period 2016-2024 (CAGR: -13.3%). Slight decline of -3% vs 2023. After deducting consumption (21.1 M€), gross margin stands at 13.7 M€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 772 k€, representing 2.2% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -63%, reducing margin by 3.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 809 k€, i.e. 2.3% 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

34 841 399 €

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

13 722 039 €

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

771 507 €

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

1 521 543 €

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

808 949 €

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

2.2%

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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 2%. 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 71%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

1.939%

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

70.98%

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

-1.049%

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

-1.694

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

30.4%

Solvency indicators evolution
VARTA CONSUMER FRANCE S.A.S

Sector positioning

Debt ratio
1.94 2024
2022
2023
2024
Q1: 0.09
Med: 9.52
Q3: 41.62
Good -6 pts over 3 years

In 2024, the debt ratio of VARTA CONSUMER FRANCE S.A.S (1.94) 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
70.98% 2024
2022
2023
2024
Q1: 24.66%
Med: 46.87%
Q3: 64.83%
Excellent

In 2024, the financial autonomy of VARTA CONSUMER FRANCE S.A.S (71.0%) 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
-1.69 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.03 years
Q3: 1.2 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of VARTA CONSUMER FRANCE S.A.S (-1.69) 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 398.92. 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 7.9x. Operating income very largely covers interest expenses: high safety margin.

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

398.915

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

7.867

Liquidity indicators evolution
VARTA CONSUMER FRANCE S.A.S

Sector positioning

Liquidity ratio
398.92 2024
2022
2023
2024
Q1: 164.48
Med: 234.82
Q3: 361.85
Excellent

In 2024, the liquidity ratio of VARTA CONSUMER FRANCE S.A.S (398.92) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
7.87x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.42x
Q3: 5.22x
Excellent

In 2024, the interest coverage of VARTA CONSUMER FRANCE S.A.S (7.9x) 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: 76 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 89 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 435 days of revenue, i.e. 42.1 M€ 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

42 054 962 €

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

76 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

89 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

2 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

435 j

WCR and payment terms evolution
VARTA CONSUMER FRANCE S.A.S

Positioning of VARTA CONSUMER FRANCE S.A.S in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de matériel électrique

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 1 945 764€ to 5 222 965€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1945k€ 3217k€ 5222k€
3 217 226 € Range: 1 945 764€ - 5 222 965€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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) de matériel électrique)

Compare VARTA CONSUMER FRANCE S.A.S with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de matériel électrique

Frequently asked questions about VARTA CONSUMER FRANCE S.A.S

What is the revenue of VARTA CONSUMER FRANCE S.A.S ?

The revenue of VARTA CONSUMER FRANCE S.A.S in 2024 is 34.8 M€.

Is VARTA CONSUMER FRANCE S.A.S profitable?

Yes, VARTA CONSUMER FRANCE S.A.S generated a net profit of 809 k€ in 2024.

Where is the headquarters of VARTA CONSUMER FRANCE S.A.S ?

The headquarters of VARTA CONSUMER FRANCE S.A.S is located in LA GARENNE-COLOMBES (92250), in the department Hauts-de-Seine.

Where to find the tax return of VARTA CONSUMER FRANCE S.A.S ?

The tax return of VARTA CONSUMER FRANCE S.A.S 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 VARTA CONSUMER FRANCE S.A.S operate?

VARTA CONSUMER FRANCE S.A.S operates in the sector Commerce de gros (commerce interentreprises) de matériel électrique (NAF code 46.69A). See the 'Sector positioning' section above to compare the company with its competitors.