VILOFOSS NEGOCE : revenue, balance sheet and financial ratios

VILOFOSS NEGOCE is a French company founded 38 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail . Based in PLEUDIHEN-SUR-RANCE (22690), this company of category PME shows in 2023 a revenue of 42.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - VILOFOSS NEGOCE (SIREN 341782126)
Indicator 2023 2021 2020 2019 2018 2017 2016
Revenue 42 605 050 € 40 690 452 € 38 482 501 € 35 203 914 € 30 975 740 € 29 554 632 € 30 385 088 €
Net income 150 060 € 238 607 € 211 816 € 57 577 € 117 231 € 95 002 € 242 125 €
EBITDA 126 679 € 265 677 € 350 021 € 141 621 € 179 846 € 167 602 € 386 223 €
Net margin 0.4% 0.6% 0.6% 0.2% 0.4% 0.3% 0.8%

Revenue and income statement

In 2023, VILOFOSS NEGOCE achieves revenue of 42.6 M€. Revenue is growing positively over 7 years (CAGR: +4.9%). Vs 2021: +5%. After deducting consumption (40.2 M€), gross margin stands at 2.4 M€, i.e. a rate of 6%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 127 k€, representing 0.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 150 k€, i.e. 0.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

42 605 050 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 427 916 €

EBITDA (2023) ?
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

126 679 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

156 125 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

150 060 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.3%

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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 4%. 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 34%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 0.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

3.852%

Financial autonomy (2023) ?
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

34.466%

Cash flow / Revenue (2023) ?
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

0.283%

Repayment capacity (2023) ?
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

0.453

Asset age ratio (2023) ?
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

12.9%

Solvency indicators evolution
VILOFOSS NEGOCE

Sector positioning

Debt ratio
3.85 2023
2020
2021
2023
Q1: 6.5
Med: 45.73
Q3: 127.92
Excellent

In 2023, the debt ratio of VILOFOSS NEGOCE (3.85) 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
34.47% 2023
2020
2021
2023
Q1: 19.42%
Med: 37.28%
Q3: 56.05%
Average +11 pts over 3 years

In 2023, the financial autonomy of VILOFOSS NEGOCE (34.5%) 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
0.45 years 2023
2020
2021
2023
Q1: 0.0 years
Med: 1.62 years
Q3: 6.02 years
Good

In 2023, the repayment capacity of VILOFOSS NEGOCE (0.45) 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 155.59. 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 7.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

155.589

Interest coverage (2023) ?
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

7.283

Liquidity indicators evolution
VILOFOSS NEGOCE

Sector positioning

Liquidity ratio
155.59 2023
2020
2021
2023
Q1: 134.74
Med: 212.01
Q3: 354.19
Average

In 2023, the liquidity ratio of VILOFOSS NEGOCE (155.59) 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
7.28x 2023
2020
2021
2023
Q1: 0.0x
Med: 6.9x
Q3: 27.28x
Good +20 pts over 3 years

In 2023, the interest coverage of VILOFOSS NEGOCE (7.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Overall, WCR represents 32 days of revenue, i.e. 3.8 M€ to permanently finance. Over 2016-2023, WCR increased by +502%, requiring additional financing.

Operating WCR (2023) ?
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

3 786 311 €

Customer credit (2023) ?
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

16 j

Supplier credit (2023) ?
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

21 j

Inventory turnover (2023) ?
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 (2023) ?
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

32 j

WCR and payment terms evolution
VILOFOSS NEGOCE

Positioning of VILOFOSS NEGOCE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Valuation estimate

Based on 94 transactions of similar company sales (all years), the value of VILOFOSS NEGOCE is estimated at 2 004 361 € (range 1 346 064€ - 2 459 161€). With an EBITDA of 126 679€, the sector multiple of 0.5x is applied. The price/revenue ratio is 0.15x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
94 tx
1346k€ 2004k€ 2459k€
2 004 361 € Range: 1 346 064€ - 2 459 161€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
126 679 € × 0.5x
Estimation 61 778 €
36 477€ - 264 115€
Revenue Multiple 30%
42 605 050 € × 0.15x
Estimation 6 438 586 €
4 369 841€ - 7 391 957€
Net Income Multiple 20%
150 060 € × 1.4x
Estimation 209 483 €
84 370€ - 547 588€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 94 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 céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail )

Compare VILOFOSS NEGOCE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Frequently asked questions about VILOFOSS NEGOCE

What is the revenue of VILOFOSS NEGOCE ?

The revenue of VILOFOSS NEGOCE in 2023 is 42.6 M€.

Is VILOFOSS NEGOCE profitable?

Yes, VILOFOSS NEGOCE generated a net profit of 150 k€ in 2023.

Where is the headquarters of VILOFOSS NEGOCE ?

The headquarters of VILOFOSS NEGOCE is located in PLEUDIHEN-SUR-RANCE (22690), in the department Cotes-d'Armor.

Where to find the tax return of VILOFOSS NEGOCE ?

The tax return of VILOFOSS NEGOCE 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 VILOFOSS NEGOCE operate?

VILOFOSS NEGOCE operates in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail (NAF code 46.21Z). See the 'Sector positioning' section above to compare the company with its competitors.