SIREN : 809647811
LE VIREST DM is a French company founded 11 years ago, specialized in the sector Débits de boissons. Based in SAINT-HILAIRE-DU-HARCOUET (50600), this company of category PME shows in 2016 a revenue of 250 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2016 |
|---|---|
| Revenue | 250 472 € |
| Net income | 12 687 € |
| EBITDA | 28 175 € |
| Net margin | 5.1% |
In 2016, LE VIREST DM achieves revenue of 250 k€. After deducting consumption (141 k€), gross margin stands at 109 k€, i.e. a rate of 44%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 28 k€, representing 11.2% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13 k€, i.e. 5.1% of revenue. This profit can be retained or distributed to shareholders.
250 472 €
109 417 €
28 175 €
15 821 €
12 687 €
11.2%
The debt ratio (= Financial debt / Equity x 100) stands at 431%. 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 10.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
430.601%
13.093%
9.968%
3.985
63.9%
In 2016, the debt ratio of LE VIREST DM (430.60) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2016, the financial autonomy of LE VIREST DM (13.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2016, the repayment capacity of LE VIREST DM (3.98) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 158.88. 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 4.8x. Financial charges are adequately covered by operations.
158.88
4.781
In 2016, the liquidity ratio of LE VIREST DM (158.88) 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.
In 2016, the interest coverage of LE VIREST DM (4.8x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. Excellent situation: suppliers finance 55 days of the operating cycle (retail model). Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 27 days of revenue, i.e. 19 k€ to permanently finance.
18 650 €
1 j
56 j
16 j
27 j
Based on 1048 transactions of similar company sales (all years), the value of LE VIREST DM is estimated at 179 002 € (range 104 839€ - 284 690€). With an EBITDA of 28 175€, the sector multiple of 6.3x is applied. The price/revenue ratio is 0.93x (in line with sector norms). 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.
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This estimate is based on the analysis of 1048 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LE VIREST DM with other companies in the same sector:
The revenue of LE VIREST DM in 2016 is 250 k€.
Yes, LE VIREST DM generated a net profit of 13 k€ in 2016.
The headquarters of LE VIREST DM is located in SAINT-HILAIRE-DU-HARCOUET (50600), in the department Manche.
The tax return of LE VIREST DM 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).
LE VIREST DM operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.