MAISON VIGNAL : revenue, balance sheet and financial ratios

MAISON VIGNAL is a French company founded 19 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in BEL-AIR-VAL-D'ANCE (48600), this company of category PME shows in 2020 a revenue of 515 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

Financial history - MAISON VIGNAL (SIREN 494389125)
Indicator 2020 2019 2018 2017 2016
Revenue 515 495 € 486 126 € 501 168 € 488 343 € 486 717 €
Net income 19 629 € -15 610 € -18 633 € 9 990 € 32 748 €
EBITDA 41 324 € 6 058 € -7 963 € 21 933 € 48 932 €
Net margin 3.8% -3.2% -3.7% 2.0% 6.7%

Revenue and income statement

In 2020, MAISON VIGNAL achieves revenue of 515 k€. Revenue is growing positively over 5 years (CAGR: +1.4%). Vs 2019: +6%. After deducting consumption (242 k€), gross margin stands at 273 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 41 k€, representing 8.0% of revenue. Positive scissor effect: EBITDA margin improves by +6.8 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 20 k€, i.e. 3.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

515 495 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

273 479 €

EBITDA (2020) ?
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

41 324 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

22 925 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

19 629 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.0%

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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 38%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

37.987%

Financial autonomy (2020) ?
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

21.51%

Cash flow / Revenue (2020) ?
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

7.577%

Repayment capacity (2020) ?
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

1.319

Asset age ratio (2020) ?
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

28.9%

Solvency indicators evolution
MAISON VIGNAL

Sector positioning

Debt ratio
37.99 2020
2018
2019
2020
Q1: 1.95
Med: 30.14
Q3: 114.01
Average

In 2020, the debt ratio of MAISON VIGNAL (37.99) 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
21.51% 2020
2018
2019
2020
Q1: 12.83%
Med: 35.84%
Q3: 57.65%
Average -7 pts over 3 years

In 2020, the financial autonomy of MAISON VIGNAL (21.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
1.32 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.36 years
Q3: 1.93 years
Average +41 pts over 3 years

In 2020, the repayment capacity of MAISON VIGNAL (1.32) 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 287.14. 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 1.7x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2020) ?
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

287.144

Interest coverage (2020) ?
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

1.721

Liquidity indicators evolution
MAISON VIGNAL

Sector positioning

Liquidity ratio
287.14 2020
2018
2019
2020
Q1: 93.55
Med: 145.85
Q3: 228.87
Excellent

In 2020, the liquidity ratio of MAISON VIGNAL (287.14) 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
1.72x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.61x
Q3: 3.41x
Good +35 pts over 3 years

In 2020, the interest coverage of MAISON VIGNAL (1.7x) 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: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-14 days): operations structurally generate cash. Notable WCR improvement over the period (-1064%), freeing up cash.

Operating WCR (2020) ?
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

-19 723 €

Customer credit (2020) ?
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

12 j

Supplier credit (2020) ?
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

17 j

Inventory turnover (2020) ?
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

4 j

WCR in days of revenue (2020) ?
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

-14 j

WCR and payment terms evolution
MAISON VIGNAL

Positioning of MAISON VIGNAL in its sector

Comparison with sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Valuation estimate

Based on 58 transactions of similar company sales in 2020, the value of MAISON VIGNAL is estimated at 165 975 € (range 93 011€ - 289 776€). With an EBITDA of 41 324€, the sector multiple of 4.7x 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2020
58 tx
93k€ 165k€ 289k€
165 975 € Range: 93 011€ - 289 776€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
41 324 € × 4.7x
Estimation 193 988 €
127 343€ - 359 829€
Revenue Multiple 30%
515 495 € × 0.29x
Estimation 149 852 €
64 764€ - 223 242€
Net Income Multiple 20%
19 629 € × 6.1x
Estimation 120 129 €
49 556€ - 214 448€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 58 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 (Commerce de détail de viandes et de produits à base de viande en magasin spécialisé)

Compare MAISON VIGNAL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Frequently asked questions about MAISON VIGNAL

What is the revenue of MAISON VIGNAL ?

The revenue of MAISON VIGNAL in 2020 is 515 k€.

Is MAISON VIGNAL profitable?

Yes, MAISON VIGNAL generated a net profit of 20 k€ in 2020.

Where is the headquarters of MAISON VIGNAL ?

The headquarters of MAISON VIGNAL is located in BEL-AIR-VAL-D'ANCE (48600), in the department Lozere.

Where to find the tax return of MAISON VIGNAL ?

The tax return of MAISON VIGNAL 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 MAISON VIGNAL operate?

MAISON VIGNAL operates in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé (NAF code 47.22Z). See the 'Sector positioning' section above to compare the company with its competitors.