ETABLISSEMENTS VIARD GAUDIN : revenue, balance sheet and financial ratios

ETABLISSEMENTS VIARD GAUDIN is a French company founded 28 years ago, specialized in the sector Travaux d'installation d'équipements thermiques et de climatisation. Based in LE BOURG-D'OISANS (38520), this company of category PME shows in 2017 a revenue of 670 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - ETABLISSEMENTS VIARD GAUDIN (SIREN 413557067)
Indicator 2017 2016
Revenue 670 407 € 827 737 €
Net income -60 403 € -11 915 €
EBITDA -45 652 € -2 304 €
Net margin -9.0% -1.4%

Revenue and income statement

In 2017, ETABLISSEMENTS VIARD GAUDIN achieves revenue of 670 k€. Significant drop of -19% vs 2016. After deducting consumption (315 k€), gross margin stands at 356 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 -46 k€, representing -6.8% of revenue. Warning negative scissor effect: despite revenue change (-19%), EBITDA varies by -1881%, reducing margin by 6.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -60 k€ (-9.0% of revenue), which will impact equity.

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

670 407 €

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

355 835 €

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

-45 652 €

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

-40 940 €

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

-60 403 €

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

-6.8%

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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 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory.

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

40.194%

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

36.604%

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

-10.308%

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

-0.454

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

1.5%

Solvency indicators evolution
ETABLISSEMENTS VIARD GAUDIN

Sector positioning

Debt ratio
40.19 2017
2016
2017
Q1: 1.27
Med: 14.51
Q3: 48.21
Average -6 pts over 2 years

In 2017, the debt ratio of ETABLISSEMENTS VIARD GAUDIN (40.19) 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
36.6% 2017
2016
2017
Q1: 13.11%
Med: 33.73%
Q3: 53.12%
Good -8 pts over 2 years

In 2017, the financial autonomy of ETABLISSEMENTS VIARD GAUDIN (36.6%) 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
-0.45 years 2017
2016
2017
Q1: 0.0 years
Med: 0.19 years
Q3: 1.17 years
Excellent

In 2017, the repayment capacity of ETABLISSEMENTS VIARD GAUDIN (-0.45) 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 183.21. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

183.211

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

-2.171

Liquidity indicators evolution
ETABLISSEMENTS VIARD GAUDIN

Sector positioning

Liquidity ratio
183.21 2017
2016
2017
Q1: 141.31
Med: 189.86
Q3: 274.6
Average -6 pts over 2 years

In 2017, the liquidity ratio of ETABLISSEMENTS VIARD GAUDIN (183.21) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-2.17x 2017
2016
2017
Q1: 0.0x
Med: 0.38x
Q3: 3.0x
Average

In 2017, the interest coverage of ETABLISSEMENTS VIARD GAUDIN (-2.2x) 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: 55 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Inventory turnover is 51 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 101 days of revenue, i.e. 189 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

188 773 €

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

55 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

57 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

51 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

101 j

WCR and payment terms evolution
ETABLISSEMENTS VIARD GAUDIN

Positioning of ETABLISSEMENTS VIARD GAUDIN in its sector

Comparison with sector Travaux d'installation d'équipements thermiques et de climatisation

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (27 transactions). This range of 68 248€ to 164 481€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2017
Indicative
68k€ 87k€ 164k€
87 599 € Range: 68 248€ - 164 481€
NAF 5 année 2017

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 27 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 d'installation d'équipements thermiques et de climatisation)

Compare ETABLISSEMENTS VIARD GAUDIN with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation d'équipements thermiques et de climatisation

Frequently asked questions about ETABLISSEMENTS VIARD GAUDIN

What is the revenue of ETABLISSEMENTS VIARD GAUDIN ?

The revenue of ETABLISSEMENTS VIARD GAUDIN in 2017 is 670 k€.

Is ETABLISSEMENTS VIARD GAUDIN profitable?

ETABLISSEMENTS VIARD GAUDIN recorded a net loss in 2017.

Where is the headquarters of ETABLISSEMENTS VIARD GAUDIN ?

The headquarters of ETABLISSEMENTS VIARD GAUDIN is located in LE BOURG-D'OISANS (38520), in the department Isere.

Where to find the tax return of ETABLISSEMENTS VIARD GAUDIN ?

The tax return of ETABLISSEMENTS VIARD GAUDIN 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 ETABLISSEMENTS VIARD GAUDIN operate?

ETABLISSEMENTS VIARD GAUDIN operates in the sector Travaux d'installation d'équipements thermiques et de climatisation (NAF code 43.22B). See the 'Sector positioning' section above to compare the company with its competitors.