CONSTRUCTION METALLIQUE CHRISTIAN VIAUD : revenue, balance sheet and financial ratios

CONSTRUCTION METALLIQUE CHRISTIAN VIAUD is a French company founded 34 years ago, specialized in the sector Fabrication de structures métalliques et de parties de structures. Based in BOIS-DE-CENE (85710), this company of category PME shows in 2024 a revenue of 1.2 M€. 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 - CONSTRUCTION METALLIQUE CHRISTIAN VIAUD (SIREN 382770204)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 164 160 € 1 310 242 € 1 055 783 € 1 132 932 € 793 953 € 932 343 € 1 271 352 € N/C N/C
Net income 88 565 € 116 572 € 109 223 € 129 043 € 56 009 € 351 € 67 799 € 174 697 € 3 171 €
EBITDA 133 435 € 142 971 € 132 680 € 154 988 € 85 899 € 20 996 € 99 796 € N/C N/C
Net margin 7.6% 8.9% 10.3% 11.4% 7.1% 0.0% 5.3% N/C N/C

Revenue and income statement

In 2024, CONSTRUCTION METALLIQUE CHRISTIAN VIAUD achieves revenue of 1.2 M€. Activity remains stable over the period (CAGR: -1.5%). Significant drop of -11% vs 2023. After deducting consumption (348 k€), gross margin stands at 816 k€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 133 k€, representing 11.5% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 89 k€, i.e. 7.6% 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

1 164 160 €

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

816 017 €

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

133 435 €

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

106 627 €

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

88 565 €

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

11.5%

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 27%. 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 63%. 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 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

26.831%

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

63.451%

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

9.601%

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

1.483

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

4.5%

Solvency indicators evolution
CONSTRUCTION METALLIQUE CHRISTIAN VIAUD

Sector positioning

Debt ratio
26.83 2024
2022
2023
2024
Q1: 6.02
Med: 21.5
Q3: 63.73
Average +28 pts over 3 years

In 2024, the debt ratio of CONSTRUCTION METALLIQUE C... (26.83) 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
63.45% 2024
2022
2023
2024
Q1: 26.51%
Med: 45.66%
Q3: 61.64%
Excellent -5 pts over 3 years

In 2024, the financial autonomy of CONSTRUCTION METALLIQUE C... (63.5%) 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
1.48 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.73 years
Q3: 2.18 years
Average +26 pts over 3 years

In 2024, the repayment capacity of CONSTRUCTION METALLIQUE C... (1.48) 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 346.04. 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 4.7x. Financial charges are adequately covered by operations.

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

346.035

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

4.679

Liquidity indicators evolution
CONSTRUCTION METALLIQUE CHRISTIAN VIAUD

Sector positioning

Liquidity ratio
346.04 2024
2022
2023
2024
Q1: 167.49
Med: 241.01
Q3: 341.44
Excellent

In 2024, the liquidity ratio of CONSTRUCTION METALLIQUE C... (346.04) 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
4.68x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.53x
Q3: 6.1x
Good +42 pts over 3 years

In 2024, the interest coverage of CONSTRUCTION METALLIQUE C... (4.7x) 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: 75 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. The company must finance 29 days of gap between collections and payments. Inventory turnover is 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 79 days of revenue, i.e. 255 k€ to permanently finance.

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

254 893 €

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

75 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

46 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

23 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

79 j

WCR and payment terms evolution
CONSTRUCTION METALLIQUE CHRISTIAN VIAUD

Positioning of CONSTRUCTION METALLIQUE CHRISTIAN VIAUD in its sector

Comparison with sector Fabrication de structures métalliques et de parties de structures

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of CONSTRUCTION METALLIQUE CHRISTIAN VIAUD is estimated at 148 059 € (range 92 798€ - 340 883€). With an EBITDA of 133 435€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.13x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
56 tx
92k€ 148k€ 340k€
148 059 € Range: 92 798€ - 340 883€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
133 435 € × 1.0x
Estimation 138 353 €
88 834€ - 319 349€
Revenue Multiple 30%
1 164 160 € × 0.13x
Estimation 149 861 €
79 061€ - 190 273€
Net Income Multiple 20%
88 565 € × 1.9x
Estimation 169 621 €
123 316€ - 620 638€
How is this estimate calculated?

This estimate is based on the analysis of 56 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 (Fabrication de structures métalliques et de parties de structures)

Compare CONSTRUCTION METALLIQUE CHRISTIAN VIAUD with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de structures métalliques et de parties de structures

Frequently asked questions about CONSTRUCTION METALLIQUE CHRISTIAN VIAUD

What is the revenue of CONSTRUCTION METALLIQUE CHRISTIAN VIAUD ?

The revenue of CONSTRUCTION METALLIQUE CHRISTIAN VIAUD in 2024 is 1.2 M€.

Is CONSTRUCTION METALLIQUE CHRISTIAN VIAUD profitable?

Yes, CONSTRUCTION METALLIQUE CHRISTIAN VIAUD generated a net profit of 89 k€ in 2024.

Where is the headquarters of CONSTRUCTION METALLIQUE CHRISTIAN VIAUD ?

The headquarters of CONSTRUCTION METALLIQUE CHRISTIAN VIAUD is located in BOIS-DE-CENE (85710), in the department Vendee.

Where to find the tax return of CONSTRUCTION METALLIQUE CHRISTIAN VIAUD ?

The tax return of CONSTRUCTION METALLIQUE CHRISTIAN VIAUD 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 CONSTRUCTION METALLIQUE CHRISTIAN VIAUD operate?

CONSTRUCTION METALLIQUE CHRISTIAN VIAUD operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.