ZONE D'ACTIVITE DU VAL DE NIEVRE : revenue, balance sheet and financial ratios

ZONE D'ACTIVITE DU VAL DE NIEVRE is a French company founded 31 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in SAINT-OUEN (80610), this company of category PME shows in 2022 a revenue of 508 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - ZONE D'ACTIVITE DU VAL DE NIEVRE (SIREN 397624594)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 508 368 € 481 337 € 450 959 € 388 680 € 424 588 € 235 044 € 344 135 €
Net income -89 027 € 90 026 € 89 870 € 49 722 € 188 206 € 38 342 € 158 896 €
EBITDA 50 485 € 249 969 € 286 923 € 208 397 € 298 927 € 127 496 € 243 217 €
Net margin -17.5% 18.7% 19.9% 12.8% 44.3% 16.3% 46.2%

Revenue and income statement

In 2022, ZONE D'ACTIVITE DU VAL DE NIEVRE achieves revenue of 508 k€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +6.7%. Vs 2021: +6%. After deducting consumption (0 €), gross margin stands at 508 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 50 k€, representing 9.9% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -80%, reducing margin by 42.0 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -89 k€ (-17.5% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

508 368 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

508 368 €

EBITDA (2022) ?
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

50 485 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-80 679 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-89 027 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.9%

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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 1%. 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 87%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.958%

Financial autonomy (2022) ?
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

86.655%

Cash flow / Revenue (2022) ?
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

10.4%

Repayment capacity (2022) ?
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

0.398

Asset age ratio (2022) ?
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

23.6%

Solvency indicators evolution
ZONE D'ACTIVITE DU VAL DE NIEVRE

Sector positioning

Debt ratio
0.96 2022
2020
2021
2022
Q1: -74.34
Med: 11.43
Q3: 181.21
Good +20 pts over 3 years

In 2022, the debt ratio of ZONE D'ACTIVITE DU VAL DE... (0.96) 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
86.66% 2022
2020
2021
2022
Q1: 1.95%
Med: 38.48%
Q3: 82.88%
Excellent

In 2022, the financial autonomy of ZONE D'ACTIVITE DU VAL DE... (86.7%) 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
0.4 years 2022
2020
2021
2022
Q1: -0.01 years
Med: 0.67 years
Q3: 10.42 years
Good +9 pts over 3 years

In 2022, the repayment capacity of ZONE D'ACTIVITE DU VAL DE... (0.40) 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 493.60. 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 16.8x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

493.601

Interest coverage (2022) ?
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

16.811

Liquidity indicators evolution
ZONE D'ACTIVITE DU VAL DE NIEVRE

Sector positioning

Liquidity ratio
493.6 2022
2020
2021
2022
Q1: 88.14
Med: 269.92
Q3: 1094.56
Good -18 pts over 3 years

In 2022, the liquidity ratio of ZONE D'ACTIVITE DU VAL DE... (493.60) 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.

Interest coverage
16.81x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 13.79x
Excellent +50 pts over 3 years

In 2022, the interest coverage of ZONE D'ACTIVITE DU VAL DE... (16.8x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 237 days. Excellent situation: suppliers finance 212 days of the operating cycle (retail model). Overall, WCR represents 54 days of revenue, i.e. 77 k€ to permanently finance. Over 2016-2022, WCR increased by +143%, requiring additional financing.

Operating WCR (2022) ?
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

76 596 €

Customer credit (2022) ?
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

25 j

Supplier credit (2022) ?
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

237 j

Inventory turnover (2022) ?
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 (2022) ?
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

54 j

WCR and payment terms evolution
ZONE D'ACTIVITE DU VAL DE NIEVRE

Positioning of ZONE D'ACTIVITE DU VAL DE NIEVRE in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 241 transactions of similar company sales in 2022, the value of ZONE D'ACTIVITE DU VAL DE NIEVRE is estimated at 231 904 € (range 100 490€ - 596 365€). With an EBITDA of 50 485€, the sector multiple of 3.3x 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.

Estimated enterprise value 2022
241 transactions
100k€ 231k€ 596k€
231 904 € Range: 100 490€ - 596 365€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
50 485 € × 3.3x
Estimation 165 109 €
67 610€ - 367 239€
Revenue Multiple 30%
508 368 € × 0.68x
Estimation 343 229 €
155 292€ - 978 242€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 241 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 (Location de terrains et d'autres biens immobiliers)

Compare ZONE D'ACTIVITE DU VAL DE NIEVRE with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about ZONE D'ACTIVITE DU VAL DE NIEVRE

What is the revenue of ZONE D'ACTIVITE DU VAL DE NIEVRE ?

The revenue of ZONE D'ACTIVITE DU VAL DE NIEVRE in 2022 is 508 k€.

Is ZONE D'ACTIVITE DU VAL DE NIEVRE profitable?

ZONE D'ACTIVITE DU VAL DE NIEVRE recorded a net loss in 2022.

Where is the headquarters of ZONE D'ACTIVITE DU VAL DE NIEVRE ?

The headquarters of ZONE D'ACTIVITE DU VAL DE NIEVRE is located in SAINT-OUEN (80610), in the department Somme.

Where to find the tax return of ZONE D'ACTIVITE DU VAL DE NIEVRE ?

The tax return of ZONE D'ACTIVITE DU VAL DE NIEVRE 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 ZONE D'ACTIVITE DU VAL DE NIEVRE operate?

ZONE D'ACTIVITE DU VAL DE NIEVRE operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.