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SAS ETS VIOLLEAU : revenue, balance sheet and financial ratios

SAS ETS VIOLLEAU is a French company founded 37 years ago, specialized in the sector Fabrication de produits azotés et d'engrais. Based in LA FORET-SUR-SEVRE (79380), this company of category ETI shows in 2018 a revenue of 7.8 M€. 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 ETS VIOLLEAU (SIREN 349479766)
Indicator 2018
Revenue 7 796 599 €
Net income 278 729 €
EBITDA 794 976 €
Net margin 3.6%

Revenue and income statement

In 2018, SAS ETS VIOLLEAU achieves revenue of 7.8 M€. After deducting consumption (3.6 M€), gross margin stands at 4.2 M€, i.e. a rate of 54%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 795 k€, representing 10.2% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 279 k€, i.e. 3.6% of revenue. This profit can be retained or distributed to shareholders.

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

7 796 599 €

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

4 232 483 €

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

794 976 €

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

321 294 €

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

278 729 €

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

10.2%

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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 14%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

14.251%

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

38.773%

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

8.806%

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

0.457

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

38.3%

Solvency indicators evolution
SAS ETS VIOLLEAU

Sector positioning

Debt ratio
14.25 2018
2018
Q1: 6.64
Med: 42.15
Q3: 146.99
Good

In 2018, the debt ratio of SAS ETS VIOLLEAU (14.25) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
38.77% 2018
2018
Q1: 21.61%
Med: 37.27%
Q3: 53.24%
Good

In 2018, the financial autonomy of SAS ETS VIOLLEAU (38.8%) 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
0.46 years 2018
2018
Q1: 0.0 years
Med: 1.03 years
Q3: 3.23 years
Good

In 2018, the repayment capacity of SAS ETS VIOLLEAU (0.46) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 89.14. 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 8.8x. 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

89.136

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

8.805

Liquidity indicators evolution
SAS ETS VIOLLEAU

Sector positioning

Liquidity ratio
89.14 2018
2018
Q1: 127.15
Med: 203.29
Q3: 301.67
Watch

In 2018, the liquidity ratio of SAS ETS VIOLLEAU (89.14) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
8.8x 2018
2018
Q1: 0.0x
Med: 1.56x
Q3: 8.8x
Excellent

In 2018, the interest coverage of SAS ETS VIOLLEAU (8.8x) 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: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Inventory turnover is 70 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 26 days of revenue, i.e. 570 k€ to permanently finance.

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

570 321 €

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

46 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

48 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

70 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

26 j

WCR and payment terms evolution
SAS ETS VIOLLEAU

Positioning of SAS ETS VIOLLEAU in its sector

Comparison with sector Fabrication de produits azotés et d'engrais

Valuation estimate

Based on 74 transactions of similar company sales (all years), the value of SAS ETS VIOLLEAU is estimated at 535 351 € (range 256 426€ - 1 393 623€). With an EBITDA of 794 976€, the sector multiple of 0.6x is applied. The price/revenue ratio is 0.11x (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 2018
74 tx
256k€ 535k€ 1393k€
535 351 € Range: 256 426€ - 1 393 623€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
794 976 € × 0.6x
Estimation 496 880 €
150 532€ - 1 145 822€
Revenue Multiple 30%
7 796 599 € × 0.11x
Estimation 856 412 €
558 881€ - 1 948 465€
Net Income Multiple 20%
278 729 € × 0.5x
Estimation 149 937 €
67 481€ - 1 180 866€
How is this estimate calculated?

This estimate is based on the analysis of 74 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 (Fabrication de produits azotés et d'engrais)

Compare SAS ETS VIOLLEAU with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de produits azotés et d'engrais

Frequently asked questions about SAS ETS VIOLLEAU

What is the revenue of SAS ETS VIOLLEAU ?

The revenue of SAS ETS VIOLLEAU in 2018 is 7.8 M€.

Is SAS ETS VIOLLEAU profitable?

Yes, SAS ETS VIOLLEAU generated a net profit of 279 k€ in 2018.

Where is the headquarters of SAS ETS VIOLLEAU ?

The headquarters of SAS ETS VIOLLEAU is located in LA FORET-SUR-SEVRE (79380), in the department Deux-Sevres.

Where to find the tax return of SAS ETS VIOLLEAU ?

The tax return of SAS ETS VIOLLEAU 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 ETS VIOLLEAU operate?

SAS ETS VIOLLEAU operates in the sector Fabrication de produits azotés et d'engrais (NAF code 20.15Z). See the 'Sector positioning' section above to compare the company with its competitors.