Employees: 12 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1988-06-01 (37 years)Status: ActiveBusiness sector: Fabrication de plats préparésLocation: VILLEJUIF (94800), Val-de-Marne
VIENTIANE DISTRIBUTION : revenue, balance sheet and financial ratios
VIENTIANE DISTRIBUTION is a French company
founded 37 years ago,
specialized in the sector Fabrication de plats préparés.
Based in VILLEJUIF (94800),
this company of category PME
shows in 2021 a revenue of 5.8 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - VIENTIANE DISTRIBUTION (SIREN 345117444)
Indicator
2025
2024
2023
2022
2021
2020
2018
2017
Revenue
N/C
N/C
N/C
N/C
5 791 106 €
5 657 368 €
5 838 352 €
5 675 892 €
Net income
323 564 €
299 900 €
1 266 462 €
434 033 €
169 869 €
184 091 €
169 794 €
30 727 €
EBITDA
N/C
N/C
N/C
N/C
307 658 €
292 011 €
304 261 €
74 757 €
Net margin
N/C
N/C
N/C
N/C
2.9%
3.3%
2.9%
0.5%
Revenue and income statement
In 2025, VIENTIANE DISTRIBUTION generates positive net income of 324 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 31 k€ -> 324 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
323 564 €
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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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Item
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 26%. 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.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
26.351%
Financial autonomy (2025)
?
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
28.019%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution VIENTIANE DISTRIBUTION
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2020
2021
2022
2023
2024
2025
Debt ratio
15.982
21.679
77.098
103.448
48.812
61.283
6.045
26.351
Financial autonomy
35.768
41.154
35.449
35.244
46.919
23.043
16.63
28.019
Repayment capacity
1.406
0.714
4.992
5.273
None
None
None
None
Cash flow / Revenue
1.064%
3.643%
2.95%
4.258%
None%
None%
None%
None%
Sector positioning
Debt ratio
26.352025
2023
2024
2025
Q1: 9.12
Med: 42.99
Q3: 129.98
Good-22 pts over 3 years
In 2025, the debt ratio of VIENTIANE DISTRIBUTION (26.35) 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
28.02%2025
2023
2024
2025
Q1: 19.89%
Med: 43.01%
Q3: 58.38%
Average-9 pts over 3 years
In 2025, the financial autonomy of VIENTIANE DISTRIBUTION (28.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 145.20. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
145.2
Liquidity indicators evolution VIENTIANE DISTRIBUTION
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2020
2021
2022
2023
2024
2025
Liquidity ratio
168.956
199.329
131.648
202.127
185.98
155.191
115.491
145.2
Interest coverage
13.553
2.037
7.472
5.335
None
None
None
None
Sector positioning
Liquidity ratio
145.22025
2023
2024
2025
Q1: 122.94
Med: 200.36
Q3: 262.26
Average-10 pts over 3 years
In 2025, the liquidity ratio of VIENTIANE DISTRIBUTION (145.20) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2025)
?
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
0 €
Customer credit (2025)
?
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
0 j
Supplier credit (2025)
?
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
0 j
Inventory turnover (2025)
?
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 and payment terms evolution VIENTIANE DISTRIBUTION
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2020
2021
2022
2023
2024
2025
Operating WCR
1 082 109 €
1 189 973 €
883 172 €
806 296 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
34
28
33
21
0
0
0
0
Customer payment term (days)
40
53
38
46
0
0
0
0
Supplier payment term (days)
49
47
68
52
0
0
0
0
Positioning of VIENTIANE DISTRIBUTION in its sector
Comparison with sector Fabrication de plats préparés
Valuation estimate
Based on 92 transactions of similar company sales
(all years),
the value of VIENTIANE DISTRIBUTION is estimated at
900 593 €
(range 135 497€ - 2 564 022€).
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 value2025
92 tx
135k€900k€2564k€
900 593 €Range: 135 497€ - 2 564 022€
NAF 4 all-time
Aggregated at NAF sub-class level
Valuation method used
Net Income Multiple
323 564 €
×
2.8x
=900 593 €
Range: 135 498€ - 2 564 023€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 92 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 (Fabrication de plats préparés)
Compare VIENTIANE DISTRIBUTION with other companies in the same sector:
Frequently asked questions about VIENTIANE DISTRIBUTION
What is the revenue of VIENTIANE DISTRIBUTION ?
The revenue of VIENTIANE DISTRIBUTION in 2021 is 5.8 M€.
Is VIENTIANE DISTRIBUTION profitable?
Yes, VIENTIANE DISTRIBUTION generated a net profit of 324 k€ in 2025.
Where is the headquarters of VIENTIANE DISTRIBUTION ?
The headquarters of VIENTIANE DISTRIBUTION is located in VILLEJUIF (94800), in the department Val-de-Marne.
Where to find the tax return of VIENTIANE DISTRIBUTION ?
The tax return of VIENTIANE DISTRIBUTION 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 VIENTIANE DISTRIBUTION operate?
VIENTIANE DISTRIBUTION operates in the sector Fabrication de plats préparés (NAF code 10.85Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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