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.

Data updated on 2026-05-09

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

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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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 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
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

15.3%

Solvency indicators evolution
VIENTIANE DISTRIBUTION

Sector positioning

Debt ratio
26.35 2025
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

Sector positioning

Liquidity ratio
145.2 2025
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

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 value 2025
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

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.