VILLIERS DISTRIBUTION ALIMENTAIRE : revenue, balance sheet and financial ratios

VILLIERS DISTRIBUTION ALIMENTAIRE is a French company founded 37 years ago, specialized in the sector Supermarchés. Based in VILLIERS-SUR-MARNE (94350), this company of category GE shows in 2025 a revenue of 2.3 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 - VILLIERS DISTRIBUTION ALIMENTAIRE (SIREN 351171202)
Indicator 2025 2024 2022 2021 2020 2019 2018 2017
Revenue 2 300 756 € 4 207 073 € 5 118 054 € 5 734 563 € 5 307 902 € 5 250 393 € 5 329 974 € 5 035 231 €
Net income -325 320 € -354 002 € 76 080 € 203 049 € 111 725 € 79 755 € 69 706 € -26 493 €
EBITDA -60 896 € -168 267 € 96 884 € 281 732 € 138 970 € 892 430 € 901 155 € 778 618 €
Net margin -14.1% -8.4% 1.5% 3.5% 2.1% 1.5% 1.3% -0.5%

Revenue and income statement

In 2025, VILLIERS DISTRIBUTION ALIMENTAIRE achieves revenue of 2.3 M€. Revenue is declining over the period 2017-2025 (CAGR: -9.3%). Significant drop of -45% vs 2024. After deducting consumption (1.5 M€), gross margin stands at 775 k€, i.e. a rate of 34%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -61 k€, representing -2.6% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -325 k€ (-14.1% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 300 756 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

775 218 €

EBITDA (2025) ?
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

-60 896 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-148 400 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-325 320 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.6%

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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 79%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

79.144%

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

48.07%

Cash flow / Revenue (2025) ?
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

-3.483%

Repayment capacity (2025) ?
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

-5.405

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

93.0%

Solvency indicators evolution
VILLIERS DISTRIBUTION ALIMENTAIRE

Sector positioning

Debt ratio
79.14 2025
2022
2024
2025
Q1: 0.48
Med: 27.52
Q3: 93.88
Average +44 pts over 3 years

In 2025, the debt ratio of VILLIERS DISTRIBUTION ALI... (79.14) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
48.07% 2025
2022
2024
2025
Q1: 15.49%
Med: 31.94%
Q3: 47.89%
Excellent -6 pts over 3 years

In 2025, the financial autonomy of VILLIERS DISTRIBUTION ALI... (48.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-5.41 years 2025
2022
2024
2025
Q1: 0.0 years
Med: 0.93 years
Q3: 3.34 years
Excellent

In 2025, the repayment capacity of VILLIERS DISTRIBUTION ALI... (-5.41) 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 651.76. 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

651.756

Interest coverage (2025) ?
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

-26.749

Liquidity indicators evolution
VILLIERS DISTRIBUTION ALIMENTAIRE

Sector positioning

Liquidity ratio
651.76 2025
2022
2024
2025
Q1: 107.28
Med: 134.47
Q3: 181.15
Excellent

In 2025, the liquidity ratio of VILLIERS DISTRIBUTION ALI... (651.76) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-26.75x 2025
2022
2024
2025
Q1: 0.0x
Med: 1.28x
Q3: 6.24x
Watch

In 2025, the interest coverage of VILLIERS DISTRIBUTION ALI... (-26.8x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 7 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Overall, WCR represents 28 days of revenue, i.e. 179 k€ to permanently finance. Notable WCR improvement over the period (-87%), freeing up cash.

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

178 815 €

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

7 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 in days of revenue (2025) ?
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

28 j

WCR and payment terms evolution
VILLIERS DISTRIBUTION ALIMENTAIRE

Positioning of VILLIERS DISTRIBUTION ALIMENTAIRE in its sector

Comparison with sector Supermarchés

Valuation estimate

Based on 270 transactions of similar company sales in 2025, the value of VILLIERS DISTRIBUTION ALIMENTAIRE is estimated at 758 546 € (range 491 537€ - 1 251 691€). The price/revenue ratio is 0.33x (conservative valuation). 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 value 2025
270 transactions
491k€ 758k€ 1251k€
758 546 € Range: 491 537€ - 1 251 691€
NAF 5 année 2025

Valuation method used

Revenue Multiple
2 300 756 € × 0.33x = 758 546 €
Range: 491 538€ - 1 251 691€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 270 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 (Supermarchés)

Compare VILLIERS DISTRIBUTION ALIMENTAIRE with other companies in the same sector:

Voir toutes les statistiques du secteur Supermarchés

Frequently asked questions about VILLIERS DISTRIBUTION ALIMENTAIRE

What is the revenue of VILLIERS DISTRIBUTION ALIMENTAIRE ?

The revenue of VILLIERS DISTRIBUTION ALIMENTAIRE in 2025 is 2.3 M€.

Is VILLIERS DISTRIBUTION ALIMENTAIRE profitable?

VILLIERS DISTRIBUTION ALIMENTAIRE recorded a net loss in 2025.

Where is the headquarters of VILLIERS DISTRIBUTION ALIMENTAIRE ?

The headquarters of VILLIERS DISTRIBUTION ALIMENTAIRE is located in VILLIERS-SUR-MARNE (94350), in the department Val-de-Marne.

Where to find the tax return of VILLIERS DISTRIBUTION ALIMENTAIRE ?

The tax return of VILLIERS DISTRIBUTION ALIMENTAIRE 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 VILLIERS DISTRIBUTION ALIMENTAIRE operate?

VILLIERS DISTRIBUTION ALIMENTAIRE operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.