SAS CONCEPT 4 VIP : revenue, balance sheet and financial ratios

SAS CONCEPT 4 VIP is a French company founded 13 years ago, specialized in the sector Location de courte durée de voitures et de véhicules automobiles légers. Based in FERRIERE-LA-PETITE (59680), this company of category PME shows in 2018 a revenue of 63 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SAS CONCEPT 4 VIP (SIREN 751692864)
Indicator 2018 2017 2016
Revenue 62 564 € 95 275 € 72 749 €
Net income -5 301 € 13 374 € -1 351 €
EBITDA 11 730 € 29 496 € 15 866 €
Net margin -8.5% 14.0% -1.9%

Revenue and income statement

In 2018, SAS CONCEPT 4 VIP achieves revenue of 63 k€. Revenue is declining over the period 2016-2018 (CAGR: -7.3%). Significant drop of -34% vs 2017. After deducting consumption (0 €), gross margin stands at 63 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 12 k€, representing 18.7% of revenue. Warning negative scissor effect: despite revenue change (-34%), EBITDA varies by -60%, reducing margin by 12.2 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -5 k€ (-8.5% of revenue), which will impact equity.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

62 564 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

62 564 €

EBITDA (2018) ?
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

11 730 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-3 976 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-5 301 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

18.7%

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 252%. 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 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 10.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 16.2% 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 (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

252.164%

Financial autonomy (2018) ?
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

27.38%

Cash flow / Revenue (2018) ?
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

16.228%

Repayment capacity (2018) ?
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

10.038

Asset age ratio (2018) ?
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

57.8%

Solvency indicators evolution
SAS CONCEPT 4 VIP

Sector positioning

Debt ratio
252.16 2018
2016
2017
2018
Q1: 0.0
Med: 25.77
Q3: 174.31
Average +16 pts over 3 years

In 2018, the debt ratio of SAS CONCEPT 4 VIP (252.16) 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
27.38% 2018
2016
2017
2018
Q1: 4.83%
Med: 29.45%
Q3: 60.07%
Average -21 pts over 3 years

In 2018, the financial autonomy of SAS CONCEPT 4 VIP (27.4%) 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
10.04 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.1 years
Q3: 2.39 years
Watch +6 pts over 3 years

In 2018, the repayment capacity of SAS CONCEPT 4 VIP (10.04) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 521.33. 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 8.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2018) ?
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

521.334

Interest coverage (2018) ?
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

7.98

Liquidity indicators evolution
SAS CONCEPT 4 VIP

Sector positioning

Liquidity ratio
521.33 2018
2016
2017
2018
Q1: 72.45
Med: 151.03
Q3: 313.29
Excellent

In 2018, the liquidity ratio of SAS CONCEPT 4 VIP (521.33) 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
7.98x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.11x
Q3: 3.35x
Excellent

In 2018, the interest coverage of SAS CONCEPT 4 VIP (8.0x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Overall, WCR represents 101 days of revenue, i.e. 17 k€ to permanently finance. Over 2016-2018, WCR increased by +89%, requiring additional financing.

Operating WCR (2018) ?
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

17 477 €

Customer credit (2018) ?
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

4 j

Supplier credit (2018) ?
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

15 j

Inventory turnover (2018) ?
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 (2018) ?
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

101 j

WCR and payment terms evolution
SAS CONCEPT 4 VIP

Positioning of SAS CONCEPT 4 VIP in its sector

Comparison with sector Location de courte durée de voitures et de véhicules automobiles légers

Valuation estimate

Based on 78 transactions of similar company sales in 2018, the value of SAS CONCEPT 4 VIP is estimated at 177 533 € (range 113 641€ - 233 645€). With an EBITDA of 11 730€, the sector multiple of 14.7x is applied. The price/revenue ratio is 2.98x (premium 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 2018
78 tx
113k€ 177k€ 233k€
177 533 € Range: 113 641€ - 233 645€
NAF 5 année 2018

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
11 730 € × 14.7x
Estimation 172 120 €
116 796€ - 214 013€
Revenue Multiple 30%
62 564 € × 2.98x
Estimation 186 554 €
108 385€ - 266 365€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 78 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 courte durée de voitures et de véhicules automobiles légers)

Compare SAS CONCEPT 4 VIP with other companies in the same sector:

Voir toutes les statistiques du secteur Location de courte durée de voitures et de véhicules automobiles légers

Frequently asked questions about SAS CONCEPT 4 VIP

What is the revenue of SAS CONCEPT 4 VIP ?

The revenue of SAS CONCEPT 4 VIP in 2018 is 63 k€.

Is SAS CONCEPT 4 VIP profitable?

SAS CONCEPT 4 VIP recorded a net loss in 2018.

Where is the headquarters of SAS CONCEPT 4 VIP ?

The headquarters of SAS CONCEPT 4 VIP is located in FERRIERE-LA-PETITE (59680), in the department Nord.

Where to find the tax return of SAS CONCEPT 4 VIP ?

The tax return of SAS CONCEPT 4 VIP 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 CONCEPT 4 VIP operate?

SAS CONCEPT 4 VIP operates in the sector Location de courte durée de voitures et de véhicules automobiles légers (NAF code 77.11A). See the 'Sector positioning' section above to compare the company with its competitors.