FONCIA VAL DE VIENNE : revenue, balance sheet and financial ratios

FONCIA VAL DE VIENNE is a French company founded 52 years ago, specialized in the sector Administration d'immeubles et autres biens immobiliers. Based in LIMOGES (87000), this company of category GE shows in 2024 a revenue of 6.0 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 - FONCIA VAL DE VIENNE (SIREN 300961356)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Revenue 5 983 900 € 6 019 924 € 6 305 180 € 6 261 355 € 5 413 711 € 4 883 636 € 2 539 485 € 2 266 226 € 2 250 051 € 2 375 459 € 2 249 485 €
Net income 267 692 € 243 851 € 441 512 € -275 361 € 240 353 € 288 364 € 129 151 € 298 808 € 63 773 € 56 048 € -1 223 371 €
EBITDA 1 080 098 € 1 082 176 € 1 334 016 € 463 534 € 1 154 092 € 730 442 € 330 129 € 479 955 € 248 780 € 182 761 € 65 183 €
Net margin 4.5% 4.1% 7.0% -4.4% 4.4% 5.9% 5.1% 13.2% 2.8% 2.4% -54.4%

Revenue and income statement

In 2024, FONCIA VAL DE VIENNE achieves revenue of 6.0 M€. Over the period 2014-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.3%. Slight decline of -1% vs 2023. After deducting consumption (150 €), gross margin stands at 6.0 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 18.1% of 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 268 k€, i.e. 4.5% 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

5 983 900 €

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

5 983 750 €

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

1 080 098 €

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

381 615 €

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

267 692 €

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

18.1%

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 139%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 13.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

139.35%

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

24.718%

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

4.545%

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

13.568

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

20.6%

Solvency indicators evolution
FONCIA VAL DE VIENNE

Sector positioning

Debt ratio
139.35 2024
2022
2023
2024
Q1: 0.0
Med: 9.88
Q3: 66.83
Average

In 2024, the debt ratio of FONCIA VAL DE VIENNE (139.35) 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
24.72% 2024
2022
2023
2024
Q1: 3.14%
Med: 14.37%
Q3: 43.78%
Good +6 pts over 3 years

In 2024, the financial autonomy of FONCIA VAL DE VIENNE (24.7%) 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
13.57 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.18 years
Q3: 4.28 years
Average

In 2024, the repayment capacity of FONCIA VAL DE VIENNE (13.57) 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 96.48. 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 16.9x. Operating income very largely covers interest expenses: high safety margin.

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

96.48

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

16.921

Liquidity indicators evolution
FONCIA VAL DE VIENNE

Sector positioning

Liquidity ratio
96.48 2024
2022
2023
2024
Q1: 100.01
Med: 116.58
Q3: 409.86
Watch

In 2024, the liquidity ratio of FONCIA VAL DE VIENNE (96.48) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
16.92x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 7.69x
Excellent

In 2024, the interest coverage of FONCIA VAL DE VIENNE (16.9x) 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. Average customer payment term: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 234 days. Excellent situation: suppliers finance 214 days of the operating cycle (retail model). WCR is negative (-33 days): operations structurally generate cash. Over 2014-2024, WCR increased by +85%, requiring additional financing.

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

-541 064 €

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

20 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

234 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

0 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

-33 j

WCR and payment terms evolution
FONCIA VAL DE VIENNE

Positioning of FONCIA VAL DE VIENNE in its sector

Comparison with sector Administration d'immeubles et autres biens immobiliers

Valuation estimate

Based on 277 transactions of similar company sales (all years), the value of FONCIA VAL DE VIENNE is estimated at 1 347 979 € (range 522 972€ - 3 646 401€). With an EBITDA of 1 080 098€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.29x (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.

Estimated enterprise value 2024
277 transactions
522k€ 1347k€ 3646k€
1 347 979 € Range: 522 972€ - 3 646 401€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 080 098 € × 1.3x
Estimation 1 432 502 €
498 425€ - 4 322 036€
Revenue Multiple 30%
5 983 900 € × 0.29x
Estimation 1 707 535 €
823 037€ - 3 725 173€
Net Income Multiple 20%
267 692 € × 2.2x
Estimation 597 341 €
134 242€ - 1 839 157€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 277 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 (Administration d'immeubles et autres biens immobiliers)

Compare FONCIA VAL DE VIENNE with other companies in the same sector:

Voir toutes les statistiques du secteur Administration d'immeubles et autres biens immobiliers

Frequently asked questions about FONCIA VAL DE VIENNE

What is the revenue of FONCIA VAL DE VIENNE ?

The revenue of FONCIA VAL DE VIENNE in 2024 is 6.0 M€.

Is FONCIA VAL DE VIENNE profitable?

Yes, FONCIA VAL DE VIENNE generated a net profit of 268 k€ in 2024.

Where is the headquarters of FONCIA VAL DE VIENNE ?

The headquarters of FONCIA VAL DE VIENNE is located in LIMOGES (87000), in the department Haute-Vienne.

Where to find the tax return of FONCIA VAL DE VIENNE ?

The tax return of FONCIA VAL DE VIENNE 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 FONCIA VAL DE VIENNE operate?

FONCIA VAL DE VIENNE operates in the sector Administration d'immeubles et autres biens immobiliers (NAF code 68.32A). See the 'Sector positioning' section above to compare the company with its competitors.