SIREN : 428613988
V.C.A is a French company founded 26 years ago, specialized in the sector Autres activités liées au sport. Based in CLERMONT-FERRAND (63000), this company of category PME shows in 2017 a revenue of 182 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
| Indicator | 2017 | 2016 |
|---|---|---|
| Revenue | 182 500 € | 162 500 € |
| Net income | 30 264 € | -30 998 € |
| EBITDA | 35 573 € | -43 860 € |
| Net margin | 16.6% | -19.1% |
In 2017, V.C.A achieves revenue of 182 k€. Vs 2016, growth of +12% (162 k€ -> 182 k€). After deducting consumption (0 €), gross margin stands at 182 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 36 k€, representing 19.5% of revenue. Positive scissor effect: EBITDA margin improves by +46.5 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 30 k€, i.e. 16.6% of revenue. This profit can be retained or distributed to shareholders.
182 500 €
182 500 €
35 573 €
30 264 €
30 264 €
19.5%
The debt ratio (= Financial debt / Equity x 100) stands at 68%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory. Cash flow represents 19.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
67.964%
36.487%
19.596%
0.0
6.9%
In 2017, the debt ratio of V.C.A (67.96) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2017, the financial autonomy of V.C.A (36.5%) 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.
In 2017, the repayment capacity of V.C.A (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 208.86. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
208.862
0.0
In 2017, the liquidity ratio of V.C.A (208.86) 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.
In 2017, the interest coverage of V.C.A (0.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 58 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The gap of 58 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 23 days of revenue, i.e. 12 k€ to permanently finance.
11 693 €
58 j
0 j
0 j
23 j
Based on 161 transactions of similar company sales (all years), the value of V.C.A is estimated at 149 548 € (range 77 205€ - 244 923€). With an EBITDA of 35 573€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.62x (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.
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This estimate is based on the analysis of 161 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare V.C.A with other companies in the same sector:
Voir toutes les statistiques du secteur Autres activités liées au sport
The revenue of V.C.A in 2017 is 182 k€.
Yes, V.C.A generated a net profit of 30 k€ in 2017.
The headquarters of V.C.A is located in CLERMONT-FERRAND (63000), in the department Puy-de-Dome.
The tax return of V.C.A 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).
V.C.A operates in the sector Autres activités liées au sport (NAF code 93.19Z). See the 'Sector positioning' section above to compare the company with its competitors.