CONCEPTION LIONEL VILLARD : revenue, balance sheet and financial ratios

CONCEPTION LIONEL VILLARD is a French company founded 10 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in SAINT-CHRISTO-EN-JAREZ (42320), this company of category PME shows in 2020 a revenue of 175 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 - CONCEPTION LIONEL VILLARD (SIREN 818312068)
Indicator 2020 2019 2018 2017 2016
Revenue 174 733 € 134 211 € 138 675 € 132 282 € 46 854 €
Net income 14 883 € 5 050 € 934 € 31 979 € 13 786 €
EBITDA 23 675 € 11 903 € 8 104 € 39 958 € 17 381 €
Net margin 8.5% 3.8% 0.7% 24.2% 29.4%

Revenue and income statement

In 2020, CONCEPTION LIONEL VILLARD achieves revenue of 175 k€. Over the period 2016-2020, the company shows strong growth with a CAGR (compound annual growth rate) of +39.0%. Vs 2019, growth of +30% (134 k€ -> 175 k€). After deducting consumption (92 k€), gross margin stands at 83 k€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 24 k€, representing 13.5% of revenue. Positive scissor effect: EBITDA margin improves by +4.7 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 15 k€, i.e. 8.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

174 733 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

82 538 €

EBITDA (2020) ?
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

23 675 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

17 911 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

14 883 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.5%

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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 3%. 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 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 11.8% 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 (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

3.141%

Financial autonomy (2020) ?
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

2.125%

Cash flow / Revenue (2020) ?
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

11.817%

Repayment capacity (2020) ?
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

0.0

Asset age ratio (2020) ?
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

43.6%

Solvency indicators evolution
CONCEPTION LIONEL VILLARD

Sector positioning

Debt ratio
3.14 2020
2018
2019
2020
Q1: 5.2
Med: 34.22
Q3: 103.22
Excellent -28 pts over 3 years

In 2020, the debt ratio of CONCEPTION LIONEL VILLARD (3.14) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
2.12% 2020
2018
2019
2020
Q1: 15.27%
Med: 32.99%
Q3: 51.86%
Watch -7 pts over 3 years

In 2020, the financial autonomy of CONCEPTION LIONEL VILLARD (2.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.0 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.37 years
Q3: 2.44 years
Excellent

In 2020, the repayment capacity of CONCEPTION LIONEL VILLARD (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 268.00. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

267.995

Interest coverage (2020) ?
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

0.0

Liquidity indicators evolution
CONCEPTION LIONEL VILLARD

Sector positioning

Liquidity ratio
268.0 2020
2018
2019
2020
Q1: 146.0
Med: 206.33
Q3: 298.65
Good -8 pts over 3 years

In 2020, the liquidity ratio of CONCEPTION LIONEL VILLARD (268.00) 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
0.0x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.21x
Q3: 2.34x
Average

In 2020, the interest coverage of CONCEPTION LIONEL VILLARD (0.0x) 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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-39 days): operations structurally generate cash. Notable WCR improvement over the period (-99%), freeing up cash.

Operating WCR (2020) ?
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

-18 883 €

Customer credit (2020) ?
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

6 j

Supplier credit (2020) ?
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

23 j

Inventory turnover (2020) ?
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

19 j

WCR in days of revenue (2020) ?
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

-39 j

WCR and payment terms evolution
CONCEPTION LIONEL VILLARD

Positioning of CONCEPTION LIONEL VILLARD in its sector

Comparison with sector Travaux de menuiserie bois et PVC

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (36 transactions). This range of 26 964€ to 102 660€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2020
Indicative
26k€ 55k€ 102k€
55 630 € Range: 26 964€ - 102 660€
NAF 5 année 2020

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 36 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 (Travaux de menuiserie bois et PVC)

Compare CONCEPTION LIONEL VILLARD with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie bois et PVC

Frequently asked questions about CONCEPTION LIONEL VILLARD

What is the revenue of CONCEPTION LIONEL VILLARD ?

The revenue of CONCEPTION LIONEL VILLARD in 2020 is 175 k€.

Is CONCEPTION LIONEL VILLARD profitable?

Yes, CONCEPTION LIONEL VILLARD generated a net profit of 15 k€ in 2020.

Where is the headquarters of CONCEPTION LIONEL VILLARD ?

The headquarters of CONCEPTION LIONEL VILLARD is located in SAINT-CHRISTO-EN-JAREZ (42320), in the department Loire.

Where to find the tax return of CONCEPTION LIONEL VILLARD ?

The tax return of CONCEPTION LIONEL VILLARD 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 CONCEPTION LIONEL VILLARD operate?

CONCEPTION LIONEL VILLARD operates in the sector Travaux de menuiserie bois et PVC (NAF code 43.32A). See the 'Sector positioning' section above to compare the company with its competitors.