SAS CENTRALES VILLAGEOISE DES VALLONS DU LYONNAIS - CEVIVAL : revenue, balance sheet and financial ratios

SAS CENTRALES VILLAGEOISE DES VALLONS DU LYONNAIS - CEVIVAL is a French company founded 9 years ago, specialized in the sector Production d'électricité. Based in VAUGNERAY (69670), this company of category PME shows in 2024 a revenue of 110 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - SAS CENTRALES VILLAGEOISE DES VALLONS DU LYONNAIS - CEVIVAL (SIREN 828391904)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 109 673 € 78 412 € 62 212 € 52 321 € 48 318 € 38 567 € 15 888 €
Net income 21 338 € 17 733 € 11 948 € 13 147 € 13 807 € 9 483 € -2 213 €
EBITDA 78 040 € 54 603 € 36 796 € 34 933 € 33 640 € 27 193 € 5 087 €
Net margin 19.5% 22.6% 19.2% 25.1% 28.6% 24.6% -13.9%

Revenue and income statement

In 2024, SAS CENTRALES VILLAGEOISE DES VALLONS DU LYONNAIS - CEVIVAL achieves revenue of 110 k€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +38.0%. Vs 2023, growth of +40% (78 k€ -> 110 k€). After deducting consumption (0 €), gross margin stands at 110 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 78 k€, representing 71.2% 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 21 k€, i.e. 19.5% 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

109 673 €

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

109 673 €

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

78 040 €

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

27 805 €

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

21 338 €

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

68.1%

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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 121%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 45%. 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 8.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 55.4% 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 (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

120.941%

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

44.975%

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

55.439%

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

8.942

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

81.7%

Solvency indicators evolution
SAS CENTRALES VILLAGEOISE DES VALLONS DU LYONNAIS - CEVIVAL

Sector positioning

Debt ratio
120.94 2024
2022
2023
2024
Q1: -273.65
Med: 0.0
Q3: 120.96
Average +14 pts over 3 years

In 2024, the debt ratio of SAS CENTRALES VILLAGEOISE... (120.94) 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
44.98% 2024
2022
2023
2024
Q1: -12.1%
Med: 0.32%
Q3: 40.46%
Excellent

In 2024, the financial autonomy of SAS CENTRALES VILLAGEOISE... (45.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
8.94 years 2024
2022
2023
2024
Q1: -4.9 years
Med: 0.0 years
Q3: 5.63 years
Average

In 2024, the repayment capacity of SAS CENTRALES VILLAGEOISE... (8.94) 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 3283.92. 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 14.2x. 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

3283.922

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

14.168

Liquidity indicators evolution
SAS CENTRALES VILLAGEOISE DES VALLONS DU LYONNAIS - CEVIVAL

Sector positioning

Liquidity ratio
3283.92 2024
2022
2023
2024
Q1: 83.26
Med: 273.74
Q3: 870.78
Excellent

In 2024, the liquidity ratio of SAS CENTRALES VILLAGEOISE... (3283.92) 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
14.17x 2024
2022
2023
2024
Q1: -5.49x
Med: 0.0x
Q3: 19.34x
Good

In 2024, the interest coverage of SAS CENTRALES VILLAGEOISE... (14.2x) 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: 73 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. The company must finance 27 days of gap between collections and payments. Overall, WCR represents 106 days of revenue, i.e. 32 k€ to permanently finance. Notable WCR improvement over the period (-76%), freeing up cash.

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

32 151 €

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

73 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

46 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

106 j

WCR and payment terms evolution
SAS CENTRALES VILLAGEOISE DES VALLONS DU LYONNAIS - CEVIVAL

Positioning of SAS CENTRALES VILLAGEOISE DES VALLONS DU LYONNAIS - CEVIVAL in its sector

Comparison with sector Production d'électricité

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of SAS CENTRALES VILLAGEOISE DES VALLONS DU LYONNAIS - CEVIVAL is estimated at 129 467 € (range 17 962€ - 515 111€). With an EBITDA of 78 040€, the sector multiple of 2.4x 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
85 tx
17k€ 129k€ 515k€
129 467 € Range: 17 962€ - 515 111€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
78 040 € × 2.4x
Estimation 188 831 €
20 721€ - 708 528€
Revenue Multiple 30%
109 673 € × 0.69x
Estimation 75 876 €
14 938€ - 385 044€
Net Income Multiple 20%
21 338 € × 2.9x
Estimation 61 446 €
15 602€ - 226 671€
How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Production d'électricité)

Compare SAS CENTRALES VILLAGEOISE DES VALLONS DU LYONNAIS - CEVIVAL with other companies in the same sector:

Voir toutes les statistiques du secteur Production d'électricité

Frequently asked questions about SAS CENTRALES VILLAGEOISE DES VALLONS DU LYONNAIS - CEVIVAL

What is the revenue of SAS CENTRALES VILLAGEOISE DES VALLONS DU LYONNAIS - CEVIVAL ?

The revenue of SAS CENTRALES VILLAGEOISE DES VALLONS DU LYONNAIS - CEVIVAL in 2024 is 110 k€.

Is SAS CENTRALES VILLAGEOISE DES VALLONS DU LYONNAIS - CEVIVAL profitable?

Yes, SAS CENTRALES VILLAGEOISE DES VALLONS DU LYONNAIS - CEVIVAL generated a net profit of 21 k€ in 2024.

Where is the headquarters of SAS CENTRALES VILLAGEOISE DES VALLONS DU LYONNAIS - CEVIVAL ?

The headquarters of SAS CENTRALES VILLAGEOISE DES VALLONS DU LYONNAIS - CEVIVAL is located in VAUGNERAY (69670), in the department Rhone.

Where to find the tax return of SAS CENTRALES VILLAGEOISE DES VALLONS DU LYONNAIS - CEVIVAL ?

The tax return of SAS CENTRALES VILLAGEOISE DES VALLONS DU LYONNAIS - CEVIVAL 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 SAS CENTRALES VILLAGEOISE DES VALLONS DU LYONNAIS - CEVIVAL operate?

SAS CENTRALES VILLAGEOISE DES VALLONS DU LYONNAIS - CEVIVAL operates in the sector Production d'électricité (NAF code 35.11Z). See the 'Sector positioning' section above to compare the company with its competitors.