VDGS ALUMINIUM : revenue, balance sheet and financial ratios

VDGS ALUMINIUM is a French company founded 36 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in GENLIS (21110), this company of category ETI shows in 2024 a revenue of 20.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - VDGS ALUMINIUM (SIREN 352687586)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 20 100 818 € 22 533 901 € 22 449 281 € 17 365 411 € 12 796 467 € 12 426 611 € 13 120 853 € 12 361 814 € 13 361 095 €
Net income 639 743 € 300 874 € 889 202 € 547 046 € 282 376 € 138 947 € 335 417 € 319 658 € 705 710 €
EBITDA 1 670 700 € 940 468 € 2 137 691 € 784 494 € 522 789 € 527 364 € 612 775 € 622 886 € 1 009 167 €
Net margin 3.2% 1.3% 4.0% 3.2% 2.2% 1.1% 2.6% 2.6% 5.3%

Revenue and income statement

In 2024, VDGS ALUMINIUM achieves revenue of 20.1 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.2%. Significant drop of -11% vs 2023. After deducting consumption (12.7 M€), gross margin stands at 7.4 M€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.7 M€, representing 8.3% of revenue. Positive scissor effect: EBITDA margin improves by +4.1 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 640 k€, i.e. 3.2% 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

20 100 818 €

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

7 399 564 €

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

1 670 700 €

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

1 545 207 €

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

639 743 €

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

8.3%

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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 7%. 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 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

6.784%

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

24.532%

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

5.994%

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

0.23

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

18.4%

Solvency indicators evolution
VDGS ALUMINIUM

Sector positioning

Debt ratio
6.78 2024
2022
2023
2024
Q1: 2.09
Med: 17.77
Q3: 57.11
Good

In 2024, the debt ratio of VDGS ALUMINIUM (6.78) 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
24.53% 2024
2022
2023
2024
Q1: 25.79%
Med: 46.44%
Q3: 64.15%
Average -15 pts over 3 years

In 2024, the financial autonomy of VDGS ALUMINIUM (24.5%) 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
0.23 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.37 years
Q3: 2.35 years
Good +7 pts over 3 years

In 2024, the repayment capacity of VDGS ALUMINIUM (0.23) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 132.90. 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 9.5x. 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

132.898

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

9.465

Liquidity indicators evolution
VDGS ALUMINIUM

Sector positioning

Liquidity ratio
132.9 2024
2022
2023
2024
Q1: 160.67
Med: 234.91
Q3: 352.85
Watch

In 2024, the liquidity ratio of VDGS ALUMINIUM (132.90) 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
9.46x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.36x
Q3: 8.55x
Excellent

In 2024, the interest coverage of VDGS ALUMINIUM (9.5x) 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: 65 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 159 days. Excellent situation: suppliers finance 94 days of the operating cycle (retail model). Inventory turnover is 49 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 208 days of revenue, i.e. 11.6 M€ to permanently finance. Over 2016-2024, WCR increased by +151%, requiring additional financing.

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

11 624 705 €

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

65 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

159 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

49 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

208 j

WCR and payment terms evolution
VDGS ALUMINIUM

Positioning of VDGS ALUMINIUM in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 1 166 998€ to 3 480 376€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1166k€ 1797k€ 3480k€
1 797 212 € Range: 1 166 998€ - 3 480 376€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 bois et de matériaux de construction )

Compare VDGS ALUMINIUM with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about VDGS ALUMINIUM

What is the revenue of VDGS ALUMINIUM ?

The revenue of VDGS ALUMINIUM in 2024 is 20.1 M€.

Is VDGS ALUMINIUM profitable?

Yes, VDGS ALUMINIUM generated a net profit of 640 k€ in 2024.

Where is the headquarters of VDGS ALUMINIUM ?

The headquarters of VDGS ALUMINIUM is located in GENLIS (21110), in the department Cote-d'Or.

Where to find the tax return of VDGS ALUMINIUM ?

The tax return of VDGS ALUMINIUM 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 VDGS ALUMINIUM operate?

VDGS ALUMINIUM operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.