SIREN : 821107331
VPM is a French company founded 9 years ago, specialized in the sector Restauration de type rapide. Based in GERARDMER (88400), this company of category PME shows in 2018 a revenue of 377 k€. 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
| Indicator | 2018 |
|---|---|
| Revenue | 377 277 € |
| Net income | 15 602 € |
| EBITDA | 13 402 € |
| Net margin | 4.1% |
In 2018, VPM achieves revenue of 377 k€. After deducting consumption (158 k€), gross margin stands at 219 k€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 3.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 16 k€, i.e. 4.1% of revenue. This profit can be retained or distributed to shareholders.
377 277 €
219 253 €
13 402 €
14 629 €
15 602 €
3.5%
The debt ratio (= Financial debt / Equity x 100) stands at 153%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 42%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
153.333%
42.064%
6.248%
2.202
80.8%
In 2018, the debt ratio of VPM (153.33) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2018, the financial autonomy of VPM (42.1%) 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.
In 2018, the repayment capacity of VPM (2.20) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 148.37. 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 15.3x. Operating income very largely covers interest expenses: high safety margin.
148.367
15.289
In 2018, the liquidity ratio of VPM (148.37) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2018, the interest coverage of VPM (15.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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: 27 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-9 days): operations structurally generate cash.
-9 477 €
0 j
27 j
9 j
-9 j
Based on 1098 transactions of similar company sales in 2018, the value of VPM is estimated at 153 608 € (range 92 924€ - 234 441€). With an EBITDA of 13 402€, the sector multiple of 7.0x is applied. The price/revenue ratio is 0.68x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 1098 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare VPM with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of VPM in 2018 is 377 k€.
Yes, VPM generated a net profit of 16 k€ in 2018.
The headquarters of VPM is located in GERARDMER (88400), in the department Vosges.
The tax return of VPM 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).
VPM 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.