V.T.F : revenue, balance sheet and financial ratios

V.T.F is a French company founded 14 years ago, specialized in the sector Activités des centres de culture physique. Based in ALLONNE (60000), this company of category PME shows in 2020 a revenue of 321 k€. 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 - V.T.F (SIREN 537911547)
Indicator 2023 2020 2019 2018 2015
Revenue N/C 320 537 € 356 992 € 353 970 € 700 625 €
Net income 121 910 € 21 304 € 7 184 € 3 594 € 99 861 €
EBITDA N/C 111 893 € 93 507 € 69 779 € 260 122 €
Net margin N/C 6.6% 2.0% 1.0% 14.3%

Revenue and income statement

In 2023, V.T.F generates positive net income of 122 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2023: 100 k€ -> 122 k€.

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

121 910 €

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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 23%. 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 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

22.595%

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

60.162%

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

4.5%

Solvency indicators evolution
V.T.F

Sector positioning

Debt ratio
22.59 2023
2019
2020
2023
Q1: -67.71
Med: 28.92
Q3: 163.24
Good

In 2023, the debt ratio of V.T.F (22.59) 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
60.16% 2023
2019
2020
2023
Q1: 0.0%
Med: 21.08%
Q3: 49.14%
Excellent

In 2023, the financial autonomy of V.T.F (60.2%) 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
0.89 years 2020
2019
2020
Q1: -1.16 years
Med: 0.81 years
Q3: 4.1 years
Average +19 pts over 2 years

In 2020, the repayment capacity of V.T.F (0.89) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 283.70. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

283.697

Liquidity indicators evolution
V.T.F

Sector positioning

Liquidity ratio
283.7 2023
2019
2020
2023
Q1: 51.21
Med: 112.75
Q3: 250.76
Excellent +25 pts over 3 years

In 2023, the liquidity ratio of V.T.F (283.70) 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
0.1x 2020
2019
2020
Q1: -0.66x
Med: 0.1x
Q3: 4.57x
Good +20 pts over 2 years

In 2020, the interest coverage of V.T.F (0.1x) 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.

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

0 €

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

0 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

0 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 and payment terms evolution
V.T.F

Positioning of V.T.F in its sector

Comparison with sector Activités des centres de culture physique

Valuation estimate

Based on 57 transactions of similar company sales (all years), the value of V.T.F is estimated at 739 117 € (range 355 089€ - 1 633 056€). 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
57 tx
355k€ 739k€ 1633k€
739 117 € Range: 355 089€ - 1 633 056€
NAF 5 all-time

Valuation method used

Net Income Multiple
121 910 € × 6.1x = 739 117 €
Range: 355 090€ - 1 633 056€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 57 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 (Activités des centres de culture physique)

Compare V.T.F with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des centres de culture physique

Frequently asked questions about V.T.F

What is the revenue of V.T.F ?

The revenue of V.T.F in 2020 is 321 k€.

Is V.T.F profitable?

Yes, V.T.F generated a net profit of 122 k€ in 2023.

Where is the headquarters of V.T.F ?

The headquarters of V.T.F is located in ALLONNE (60000), in the department Oise.

Where to find the tax return of V.T.F ?

The tax return of V.T.F 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 V.T.F operate?

V.T.F operates in the sector Activités des centres de culture physique (NAF code 93.13Z). See the 'Sector positioning' section above to compare the company with its competitors.