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SAS VITRAUX D'ART : revenue, balance sheet and financial ratios

SAS VITRAUX D'ART is a French company founded 5 years ago, specialized in the sector Fabrication et façonnage d'autres articles en verre, y compris verre technique. Based in SAINT-AUBIN-LES-ELBEUF (76410), this company of category PME shows in 2021 a revenue of 313 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 VITRAUX D'ART (SIREN 899680581)
Indicator 2021
Revenue 312 939 €
Net income 31 402 €
EBITDA 46 366 €
Net margin 10.0%

Revenue and income statement

In 2021, SAS VITRAUX D'ART achieves revenue of 313 k€. After deducting consumption (48 k€), gross margin stands at 265 k€, i.e. a rate of 85%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 46 k€, representing 14.8% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 31 k€, i.e. 10.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

312 939 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

264 925 €

EBITDA (2021) ?
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

46 366 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

46 007 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

31 402 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

14.8%

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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 76%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.2% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

76.053%

Financial autonomy (2021) ?
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

27.606%

Cash flow / Revenue (2021) ?
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

10.184%

Repayment capacity (2021) ?
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

1.465

Asset age ratio (2021) ?
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

89.2%

Solvency indicators evolution
SAS VITRAUX D'ART

Sector positioning

Debt ratio
76.05 2021
2021
Q1: 0.71
Med: 30.58
Q3: 101.74
Average

In 2021, the debt ratio of SAS VITRAUX D'ART (76.05) 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
27.61% 2021
2021
Q1: 25.32%
Med: 41.79%
Q3: 60.53%
Average

In 2021, the financial autonomy of SAS VITRAUX D'ART (27.6%) 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
1.47 years 2021
2021
Q1: 0.0 years
Med: 0.42 years
Q3: 2.36 years
Average

In 2021, the repayment capacity of SAS VITRAUX D'ART (1.47) 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 171.16. 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 1.0x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2021) ?
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

171.163

Interest coverage (2021) ?
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

1.012

Liquidity indicators evolution
SAS VITRAUX D'ART

Sector positioning

Liquidity ratio
171.16 2021
2021
Q1: 177.69
Med: 259.68
Q3: 382.03
Watch

In 2021, the liquidity ratio of SAS VITRAUX D'ART (171.16) 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
1.01x 2021
2021
Q1: 0.0x
Med: 0.19x
Q3: 2.53x
Good

In 2021, the interest coverage of SAS VITRAUX D'ART (1.0x) 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: 91 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 128 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 65 days of revenue, i.e. 56 k€ to permanently finance.

Operating WCR (2021) ?
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

56 226 €

Customer credit (2021) ?
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

91 j

Supplier credit (2021) ?
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

128 j

Inventory turnover (2021) ?
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

6 j

WCR in days of revenue (2021) ?
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

65 j

WCR and payment terms evolution
SAS VITRAUX D'ART

Positioning of SAS VITRAUX D'ART in its sector

Comparison with sector Fabrication et façonnage d'autres articles en verre, y compris verre technique

Valuation estimate

Based on 228 transactions of similar company sales (all years), the value of SAS VITRAUX D'ART is estimated at 59 107 € (range 22 466€ - 155 206€). With an EBITDA of 46 366€, the sector multiple of 1.5x is applied. The price/revenue ratio is 0.13x (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.

Estimated enterprise value 2021
228 transactions
22k€ 59k€ 155k€
59 107 € Range: 22 466€ - 155 206€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
46 366 € × 1.5x
Estimation 71 460 €
22 285€ - 185 020€
Revenue Multiple 30%
312 939 € × 0.13x
Estimation 40 085 €
27 653€ - 119 197€
Net Income Multiple 20%
31 402 € × 1.8x
Estimation 56 761 €
15 139€ - 134 689€
How is this estimate calculated?

This estimate is based on the analysis of 228 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 et façonnage d'autres articles en verre, y compris verre technique)

Compare SAS VITRAUX D'ART with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication et façonnage d'autres articles en verre, y compris verre technique

Frequently asked questions about SAS VITRAUX D'ART

What is the revenue of SAS VITRAUX D'ART ?

The revenue of SAS VITRAUX D'ART in 2021 is 313 k€.

Is SAS VITRAUX D'ART profitable?

Yes, SAS VITRAUX D'ART generated a net profit of 31 k€ in 2021.

Where is the headquarters of SAS VITRAUX D'ART ?

The headquarters of SAS VITRAUX D'ART is located in SAINT-AUBIN-LES-ELBEUF (76410), in the department Seine-Maritime.

Where to find the tax return of SAS VITRAUX D'ART ?

The tax return of SAS VITRAUX D'ART 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 VITRAUX D'ART operate?

SAS VITRAUX D'ART operates in the sector Fabrication et façonnage d'autres articles en verre, y compris verre technique (NAF code 23.19Z). See the 'Sector positioning' section above to compare the company with its competitors.