ROGER VIVIES ET COMPAGNIE : revenue, balance sheet and financial ratios

ROGER VIVIES ET COMPAGNIE is a French company founded 57 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in BAIE-MAHAULT (97122), this company of category PME shows in 2019 a revenue of 190 k€. 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 - ROGER VIVIES ET COMPAGNIE (SIREN 303119523)
Indicator 2019 2018 2017 2016
Revenue 190 034 € 188 811 € 185 141 € 185 141 €
Net income 109 249 € 73 206 € 1 047 748 € 21 763 €
EBITDA 118 012 € 100 394 € 49 710 € 50 371 €
Net margin 57.5% 38.8% 565.9% 11.8%

Revenue and income statement

In 2019, ROGER VIVIES ET COMPAGNIE achieves revenue of 190 k€. Revenue is growing positively over 4 years (CAGR: +0.9%). Vs 2018: +1%. After deducting consumption (0 €), gross margin stands at 190 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 118 k€, representing 62.1% of revenue. Positive scissor effect: EBITDA margin improves by +8.9 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 109 k€, i.e. 57.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

190 034 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

190 034 €

EBITDA (2019) ?
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

118 012 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

131 442 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

109 249 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

62.1%

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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 61%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 54%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 50.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

60.597%

Financial autonomy (2019) ?
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

54.464%

Cash flow / Revenue (2019) ?
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

50.418%

Repayment capacity (2019) ?
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

1.119

Solvency indicators evolution
ROGER VIVIES ET COMPAGNIE

Sector positioning

Debt ratio
60.6 2019
2017
2018
2019
Q1: 0.0
Med: 12.62
Q3: 156.33
Average

In 2019, the debt ratio of ROGER VIVIES ET COMPAGNIE (60.60) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
54.46% 2019
2017
2018
2019
Q1: 2.77%
Med: 38.3%
Q3: 79.81%
Good +17 pts over 3 years

In 2019, the financial autonomy of ROGER VIVIES ET COMPAGNIE (54.5%) 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
1.12 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.55 years
Q3: 8.61 years
Average +27 pts over 3 years

In 2019, the repayment capacity of ROGER VIVIES ET COMPAGNIE (1.12) 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 795.53. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

795.531

Interest coverage (2019) ?
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

0.0

Liquidity indicators evolution
ROGER VIVIES ET COMPAGNIE

Sector positioning

Liquidity ratio
795.53 2019
2017
2018
2019
Q1: 72.48
Med: 241.79
Q3: 939.07
Good +30 pts over 3 years

In 2019, the liquidity ratio of ROGER VIVIES ET COMPAGNIE (795.53) 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
0.0x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 13.75x
Average

In 2019, the interest coverage of ROGER VIVIES ET COMPAGNIE (0.0x) 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: 45 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 79 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Overall, WCR represents 45 days of revenue, i.e. 24 k€ to permanently finance. Over 2016-2019, WCR increased by +105%, requiring additional financing.

Operating WCR (2019) ?
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

23 897 €

Customer credit (2019) ?
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

45 j

Supplier credit (2019) ?
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

79 j

Inventory turnover (2019) ?
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 (2019) ?
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

45 j

WCR and payment terms evolution
ROGER VIVIES ET COMPAGNIE

Positioning of ROGER VIVIES ET COMPAGNIE in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 234 transactions of similar company sales in 2019, the value of ROGER VIVIES ET COMPAGNIE is estimated at 500 975 € (range 174 386€ - 967 099€). With an EBITDA of 118 012€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.69x (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.

Estimated enterprise value 2019
234 transactions
174k€ 500k€ 967k€
500 975 € Range: 174 386€ - 967 099€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
118 012 € × 5.5x
Estimation 643 770 €
205 945€ - 1 235 962€
Revenue Multiple 30%
190 034 € × 0.69x
Estimation 130 933 €
62 582€ - 221 074€
Net Income Multiple 20%
109 249 € × 6.4x
Estimation 699 051 €
263 198€ - 1 413 983€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 234 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 (Location de terrains et d'autres biens immobiliers)

Compare ROGER VIVIES ET COMPAGNIE with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about ROGER VIVIES ET COMPAGNIE

What is the revenue of ROGER VIVIES ET COMPAGNIE ?

The revenue of ROGER VIVIES ET COMPAGNIE in 2019 is 190 k€.

Is ROGER VIVIES ET COMPAGNIE profitable?

Yes, ROGER VIVIES ET COMPAGNIE generated a net profit of 109 k€ in 2019.

Where is the headquarters of ROGER VIVIES ET COMPAGNIE ?

The headquarters of ROGER VIVIES ET COMPAGNIE is located in BAIE-MAHAULT (97122), in the department Guadeloupe.

Where to find the tax return of ROGER VIVIES ET COMPAGNIE ?

The tax return of ROGER VIVIES ET COMPAGNIE 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 ROGER VIVIES ET COMPAGNIE operate?

ROGER VIVIES ET COMPAGNIE operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.