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

V.T.S. is a French company founded 27 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in LES BELLEVILLE (73440), this company of category PME shows in 2024 a revenue of 1.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, V.T.S. combines a growing business with positive profitability. Its financial structure is broadly in line with its sector.

Financial history - V.T.S. (SIREN 420755522)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 886 249 € 1 719 646 € 1 724 050 € N/C N/C 1 495 925 € 1 581 956 € 1 569 463 € 1 521 953 €
Net income 345 904 € 236 410 € 318 561 € -32 393 € 106 € 50 709 € 106 944 € 108 010 € 81 349 €
EBITDA 587 206 € 432 469 € 446 968 € N/C N/C 190 940 € 293 861 € 293 813 € 241 871 €
Net margin 18.3% 13.7% 18.5% N/C N/C 3.4% 6.8% 6.9% 5.3%

Revenue and income statement

In 2024, V.T.S. achieves revenue of 1.9 M€. Revenue is growing positively over 9 years (CAGR: +3.0%). Vs 2023: +10%. After deducting consumption (630 k€), gross margin stands at 1.3 M€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 587 k€, representing 31.1% of revenue. Positive scissor effect: EBITDA margin improves by +6.0 pts, sign of improved operational efficiency. Compared with its sector, this ratio places the company among the best positioned (sector median: 3.4%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 346 k€, i.e. 18.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 886 249 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 256 305 €

EBITDA (2024) ?
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

587 206 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

455 340 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

345 904 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

31.1%

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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 19%. This ratio is slightly less favorable than the sector median (12.9%). Financial autonomy (= Equity / Total assets x 100) reaches 80%. Compared with its sector, this ratio places the company among the best positioned (sector median: 39.9%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.9 years of cash flow to repay all financial debt. This ratio is slightly less favorable than the sector median (0.3 years). Cash flow represents 24.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.7%).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

19.43%

Financial autonomy (2024) ?
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

80.14%

Cash flow / Revenue (2024) ?
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

24.71%

Repayment capacity (2024) ?
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

0.91

Asset age ratio (2024) ?
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

26.9%

Solvency indicators evolution
V.T.S.

Sector positioning

Debt ratio
19.43% 2024
Q1: 0.14%
Med: 12.91%
Q3: 52.25%
Average

In 2024, the debt ratio of V.T.S. (19.4%) 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
80.14% 2024
Q1: 13.91%
Med: 39.94%
Q3: 61.79%
Excellent +6 pts over 3 years

In 2024, the financial autonomy of V.T.S. (80.1%) 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
1.42 years 2022
Q1: 0.0 years
Med: 0.31 years
Q3: 2.53 years
Average

In 2022, the repayment capacity of V.T.S. (1.42) 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 12.52. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.3). The interest coverage ratio (= EBIT / Interest expenses) is 1.8x. This ratio is more favorable than the sector median (0.3x).

Liquidity ratio (2024) ?
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

12.52

Interest coverage (2024) ?
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

1.77

Liquidity indicators evolution
V.T.S.

Sector positioning

Liquidity ratio
12.52 2024
Q1: 1.44
Med: 2.32
Q3: 4.06
Excellent

In 2024, the liquidity ratio of V.T.S. (12.52) 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
1.77x 2024
Q1: 0.0x
Med: 0.28x
Q3: 6.68x
Good -10 pts over 3 years

In 2024, the interest coverage of V.T.S. (1.8x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 76 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 73 days of revenue, i.e. 384 k€ to permanently finance. Between 2019 and 2024, WCR improved by 35 days of revenue, freeing up cash.

Operating WCR (2024) ?
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

383 663 €

Customer credit (2024) ?
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

1 j

Supplier credit (2024) ?
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 (2024) ?
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

76 j

WCR in days of revenue (2024) ?
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

73 j

WCR and payment terms evolution
V.T.S.

Positioning of V.T.S. in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of V.T.S. is estimated at 1 103 232 € (range 385 506€ - 2 837 804€). With an EBITDA of 587 206€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.19x (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 2024
145 transactions
385k€ 1103k€ 2837k€
1 103 232 € Range: 385 506€ - 2 837 804€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
587 206 € × 2.6x
Estimation 1 530 441 €
556 765€ - 4 301 998€
Revenue Multiple 30%
1 886 249 € × 0.19x
Estimation 360 889 €
203 117€ - 920 023€
Net Income Multiple 20%
345 904 € × 3.3x
Estimation 1 148 725 €
230 946€ - 2 053 992€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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) d'autres biens domestiques )

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

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Top companies in Commerce de gros (commerce interentreprises) d'autres biens domestiques

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques :

Top companies in Savoie

Largest companies by revenue in the department Savoie:

Voir le classement complet du département Savoie

Frequently asked questions about V.T.S.

What is the revenue of V.T.S. ?

The revenue of V.T.S. in 2024 is 1.9 M€.

Is V.T.S. profitable?

Yes, V.T.S. generated a net profit of 346 k€ in 2024.

Where is the headquarters of V.T.S. ?

The headquarters of V.T.S. is located in LES BELLEVILLE (73440), in the department Savoie.

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

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

V.T.S. operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.