CHAPELLE VASSIVIERE SCIAGES : revenue, balance sheet and financial ratios

CHAPELLE VASSIVIERE SCIAGES is a French company founded 11 years ago, specialized in the sector Sciage et rabotage du bois, hors imprégnation. Based in EYMOUTIERS (87120), this company of category PME shows in 2017 a revenue of 311 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 - CHAPELLE VASSIVIERE SCIAGES (SIREN 808388599)
Indicator 2017 2016
Revenue 310 943 € 300 038 €
Net income 28 822 € 75 876 €
EBITDA 47 486 € 91 227 €
Net margin 9.3% 25.3%

Revenue and income statement

In 2017, CHAPELLE VASSIVIERE SCIAGES achieves revenue of 311 k€. Vs 2016: +4%. After deducting consumption (148 k€), gross margin stands at 163 k€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 47 k€, representing 15.3% of revenue. Warning negative scissor effect: despite revenue change (+4%), EBITDA varies by -48%, reducing margin by 15.1 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 29 k€, i.e. 9.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

310 943 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

163 385 €

EBITDA (2017) ?
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

47 486 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

29 333 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

28 822 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

15.2%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 48%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 56%. 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 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.0% 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 (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

47.752%

Financial autonomy (2017) ?
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

56.438%

Cash flow / Revenue (2017) ?
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

15.028%

Repayment capacity (2017) ?
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

1.293

Asset age ratio (2017) ?
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

58.8%

Solvency indicators evolution
CHAPELLE VASSIVIERE SCIAGES

Sector positioning

Debt ratio
47.75 2017
2016
2017
Q1: 10.99
Med: 37.39
Q3: 95.32
Average -16 pts over 2 years

In 2017, the debt ratio of CHAPELLE VASSIVIERE SCIAGES (47.75) 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
56.44% 2017
2016
2017
Q1: 29.0%
Med: 44.73%
Q3: 61.81%
Good +18 pts over 2 years

In 2017, the financial autonomy of CHAPELLE VASSIVIERE SCIAGES (56.4%) 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.

Repayment capacity
1.29 years 2017
2016
2017
Q1: 0.1 years
Med: 1.68 years
Q3: 3.83 years
Good

In 2017, the repayment capacity of CHAPELLE VASSIVIERE SCIAGES (1.29) 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 436.84. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2017) ?
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

436.843

Interest coverage (2017) ?
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

1.125

Liquidity indicators evolution
CHAPELLE VASSIVIERE SCIAGES

Sector positioning

Liquidity ratio
436.84 2017
2016
2017
Q1: 158.73
Med: 227.43
Q3: 353.77
Excellent

In 2017, the liquidity ratio of CHAPELLE VASSIVIERE SCIAGES (436.84) 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
1.12x 2017
2016
2017
Q1: 0.2x
Med: 3.0x
Q3: 9.94x
Average

In 2017, the interest coverage of CHAPELLE VASSIVIERE SCIAGES (1.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 40 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. Inventory turnover is 27 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 61 days of revenue, i.e. 53 k€ to permanently finance.

Operating WCR (2017) ?
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

52 839 €

Customer credit (2017) ?
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

40 j

Supplier credit (2017) ?
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

40 j

Inventory turnover (2017) ?
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

27 j

WCR in days of revenue (2017) ?
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

61 j

WCR and payment terms evolution
CHAPELLE VASSIVIERE SCIAGES

Positioning of CHAPELLE VASSIVIERE SCIAGES in its sector

Comparison with sector Sciage et rabotage du bois, hors imprégnation

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (34 transactions). This range of 24 728€ to 103 341€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2017
Indicative
24k€ 52k€ 103k€
52 535 € Range: 24 728€ - 103 341€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 34 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 (Sciage et rabotage du bois, hors imprégnation)

Compare CHAPELLE VASSIVIERE SCIAGES with other companies in the same sector:

Voir toutes les statistiques du secteur Sciage et rabotage du bois, hors imprégnation

Frequently asked questions about CHAPELLE VASSIVIERE SCIAGES

What is the revenue of CHAPELLE VASSIVIERE SCIAGES ?

The revenue of CHAPELLE VASSIVIERE SCIAGES in 2017 is 311 k€.

Is CHAPELLE VASSIVIERE SCIAGES profitable?

Yes, CHAPELLE VASSIVIERE SCIAGES generated a net profit of 29 k€ in 2017.

Where is the headquarters of CHAPELLE VASSIVIERE SCIAGES ?

The headquarters of CHAPELLE VASSIVIERE SCIAGES is located in EYMOUTIERS (87120), in the department Haute-Vienne.

Where to find the tax return of CHAPELLE VASSIVIERE SCIAGES ?

The tax return of CHAPELLE VASSIVIERE SCIAGES 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 CHAPELLE VASSIVIERE SCIAGES operate?

CHAPELLE VASSIVIERE SCIAGES operates in the sector Sciage et rabotage du bois, hors imprégnation (NAF code 16.10A). See the 'Sector positioning' section above to compare the company with its competitors.