Employees: 21 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: GECreation date: 1988-06-30 (37 years)Status: ActiveBusiness sector: Restauration de type rapideLocation: SAINT-HERBLAIN (44800), Loire-Atlantique
VICTORY : revenue, balance sheet and financial ratios
VICTORY is a French company
founded 37 years ago,
specialized in the sector Restauration de type rapide.
Based in SAINT-HERBLAIN (44800),
this company of category GE
shows in 2024 a revenue of 6.4 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, VICTORY achieves revenue of 6.4 M€. Revenue is growing positively over 9 years (CAGR: +0.6%). Slight decline of -0% vs 2023. After deducting consumption (1.6 M€), gross margin stands at 4.8 M€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.9 M€, representing 29.9% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 217 k€, i.e. 3.4% 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
6 399 442 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
4 771 234 €
EBITDA (2024)
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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
1 910 315 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
343 705 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
216 939 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
29.7%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 28%. The balance between equity and debt is satisfactory. Cash flow represents 5.2% 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)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
0.0%
Financial autonomy (2024)
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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
28.1%
Cash flow / Revenue (2024)
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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
5.206%
Repayment capacity (2024)
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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
0.0
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
451.377
5.605
3.691
0.0
0.001
0.002
0.002
0.001
0.0
Financial autonomy
8.47
25.291
24.66
32.182
38.669
41.466
24.686
35.35
28.1
Repayment capacity
1.905
0.046
0.034
0.0
-0.003
0.0
0.0
0.0
0.0
Cash flow / Revenue
5.527%
6.925%
5.113%
6.834%
-0.035%
6.816%
5.16%
4.973%
5.206%
Sector positioning
Debt ratio
0.02024
2022
2023
2024
Q1: 0.0
Med: 16.12
Q3: 113.7
Excellent
In 2024, the debt ratio of VICTORY (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
Financial autonomy
28.1%2024
2022
2023
2024
Q1: 0.43%
Med: 16.82%
Q3: 42.04%
Good+11 pts over 3 years
In 2024, the financial autonomy of VICTORY (28.1%) 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.
Repayment capacity
0.0 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.89 years
Excellent
In 2024, the repayment capacity of VICTORY (0.00) 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 86.71. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
86.709
Interest coverage (2024)
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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
0.0
Liquidity indicators evolution VICTORY
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
70.164
61.437
78.086
145.77
171.755
240.425
141.795
110.348
86.709
Interest coverage
0.059
0.047
0.019
0.001
0.0
0.0
0.0
0.0
0.0
Sector positioning
Liquidity ratio
86.712024
2022
2023
2024
Q1: 55.0
Med: 110.69
Q3: 196.26
Average-17 pts over 3 years
In 2024, the liquidity ratio of VICTORY (86.71) 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
0.0x2024
2022
2023
2024
Q1: 0.0x
Med: 0.01x
Q3: 2.83x
Average
In 2024, the interest coverage of VICTORY (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) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 12 days of revenue, i.e. 208 k€ to permanently finance. Over 2016-2024, WCR increased by +87%, requiring additional financing.
Operating WCR (2024)
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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
208 174 €
Customer credit (2024)
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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
2 j
Supplier credit (2024)
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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
39 j
Inventory turnover (2024)
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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
3 j
WCR in days of revenue (2024)
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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
12 j
WCR and payment terms evolution VICTORY
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
111 288 €
13 077 €
117 590 €
636 707 €
529 326 €
1 065 173 €
599 992 €
332 435 €
208 174 €
Inventory turnover (days)
2
2
2
2
3
3
3
3
3
Customer payment term (days)
8
8
9
5
6
3
3
3
2
Supplier payment term (days)
36
46
35
50
30
44
46
40
39
Positioning of VICTORY in its sector
Comparison with sector Restauration de type rapide
Valuation estimate
Based on 698 transactions of similar company sales
in 2024,
the value of VICTORY is estimated at
6 551 484 €
(range 3 325 969€ - 12 431 954€).
With an EBITDA of 1 910 315€, the sector multiple of 5.4x is applied.
The price/revenue ratio is 0.57x
(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.
Estimated enterprise value2024
698 transactions
3325k€6551k€12431k€
6 551 484 €Range: 3 325 969€ - 12 431 954€
NAF 5 année 2024
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
1 910 315 €×5.4x
Estimation10 311 552 €
5 079 750€ - 20 275 887€
Revenue Multiple30%
6 399 442 €×0.57x
Estimation3 646 618 €
2 118 387€ - 5 369 306€
Net Income Multiple20%
216 939 €×7.0x
Estimation1 508 616 €
752 893€ - 3 416 093€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 698 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 (Restauration de type rapide)
Compare VICTORY with other companies in the same sector:
Yes, VICTORY generated a net profit of 217 k€ in 2024.
Where is the headquarters of VICTORY ?
The headquarters of VICTORY is located in SAINT-HERBLAIN (44800), in the department Loire-Atlantique.
Where to find the tax return of VICTORY ?
The tax return of VICTORY 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 VICTORY operate?
VICTORY operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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