Employees: 21 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1978-01-01 (48 years)Status: ActiveBusiness sector: HypermarchésLocation: LE VIGAN (30120), Gard
DISTRIBUTION VIGANAISE : revenue, balance sheet and financial ratios
DISTRIBUTION VIGANAISE is a French company
founded 48 years ago,
specialized in the sector Hypermarchés.
Based in LE VIGAN (30120),
this company of category PME
shows in 2023 a revenue of 19.9 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - DISTRIBUTION VIGANAISE (SIREN 314658543)
Indicator
2025
2023
2022
2021
2020
2019
2018
2017
Revenue
N/C
19 934 250 €
19 632 250 €
N/C
N/C
N/C
18 166 393 €
18 311 123 €
Net income
280 140 €
323 377 €
312 986 €
276 928 €
318 056 €
167 163 €
311 343 €
134 283 €
EBITDA
N/C
601 397 €
584 239 €
N/C
N/C
N/C
539 152 €
455 891 €
Net margin
N/C
1.6%
1.6%
N/C
N/C
N/C
1.7%
0.7%
Revenue and income statement
In 2025, DISTRIBUTION VIGANAISE generates positive net income of 280 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 134 k€ -> 280 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
280 140 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 495%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
495.46%
Financial autonomy (2025)
?
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
8.475%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution DISTRIBUTION VIGANAISE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2025
Debt ratio
185.852
155.505
218.93
182.238
169.887
173.67
857.477
495.46
Financial autonomy
16.695
21.661
17.453
20.536
20.734
19.792
4.952
8.475
Repayment capacity
3.485
3.097
None
None
None
3.427
4.026
None
Cash flow / Revenue
2.035%
2.428%
None%
None%
None%
2.292%
2.201%
None%
Sector positioning
Debt ratio
495.462025
2022
2023
2025
Q1: 28.46
Med: 60.68
Q3: 124.28
Watch
In 2025, the debt ratio of DISTRIBUTION VIGANAISE (495.46) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
8.47%2025
2022
2023
2025
Q1: 24.32%
Med: 37.09%
Q3: 48.8%
Watch
In 2025, the financial autonomy of DISTRIBUTION VIGANAISE (8.5%) 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
4.03 years2023
2022
2023
Q1: 0.88 years
Med: 2.23 years
Q3: 4.27 years
Average+8 pts over 2 years
In 2023, the repayment capacity of DISTRIBUTION VIGANAISE (4.03) 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 160.08. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
160.083
Liquidity indicators evolution DISTRIBUTION VIGANAISE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2025
Liquidity ratio
129.701
162.835
164.053
183.927
180.704
176.878
150.114
160.083
Interest coverage
13.742
7.007
None
None
None
5.863
9.21
None
Sector positioning
Liquidity ratio
160.082025
2022
2023
2025
Q1: 114.94
Med: 139.54
Q3: 170.74
Good
In 2025, the liquidity ratio of DISTRIBUTION VIGANAISE (160.08) 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
9.21x2023
2022
2023
Q1: 1.04x
Med: 3.42x
Q3: 8.07x
Excellent
In 2023, the interest coverage of DISTRIBUTION VIGANAISE (9.2x) 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.
Operating WCR (2025)
?
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
0 €
Customer credit (2025)
?
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
0 j
Supplier credit (2025)
?
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
0 j
Inventory turnover (2025)
?
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 and payment terms evolution DISTRIBUTION VIGANAISE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2025
Operating WCR
2 143 317 €
2 268 074 €
0 €
0 €
0 €
2 676 268 €
2 199 346 €
0 €
Inventory turnover (days)
24
23
0
0
0
22
21
0
Customer payment term (days)
3
4
0
0
0
3
2
0
Supplier payment term (days)
40
33
0
0
0
33
34
0
Positioning of DISTRIBUTION VIGANAISE in its sector
Comparison with sector Hypermarchés
Valuation estimate
Based on 270 transactions of similar company sales
in 2025,
the value of DISTRIBUTION VIGANAISE is estimated at
1 764 328 €
(range 713 223€ - 4 244 545€).
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 value2025
270 transactions
713k€1764k€4244k€
1 764 328 €Range: 713 223€ - 4 244 545€
NAF 5 année 2025
Valuation method used
Net Income Multiple
280 140 €
×
6.3x
=1 764 329 €
Range: 713 224€ - 4 244 545€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 270 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 (Hypermarchés)
Compare DISTRIBUTION VIGANAISE with other companies in the same sector:
Frequently asked questions about DISTRIBUTION VIGANAISE
What is the revenue of DISTRIBUTION VIGANAISE ?
The revenue of DISTRIBUTION VIGANAISE in 2023 is 19.9 M€.
Is DISTRIBUTION VIGANAISE profitable?
Yes, DISTRIBUTION VIGANAISE generated a net profit of 280 k€ in 2025.
Where is the headquarters of DISTRIBUTION VIGANAISE ?
The headquarters of DISTRIBUTION VIGANAISE is located in LE VIGAN (30120), in the department Gard.
Where to find the tax return of DISTRIBUTION VIGANAISE ?
The tax return of DISTRIBUTION VIGANAISE 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 DISTRIBUTION VIGANAISE operate?
DISTRIBUTION VIGANAISE operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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