SCI MSA LA VATINE 1 : revenue, balance sheet and financial ratios

SCI MSA LA VATINE 1 is a French company founded 25 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in MONT-SAINT-AIGNAN (76130), this company of category PME shows in 2023 a revenue of 40 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - SCI MSA LA VATINE 1 (SIREN 432966174)
Indicator 2023 2020 2019 2017 2016
Revenue 40 428 € 40 895 € 53 720 € 53 038 € 53 068 €
Net income -9 967 € 7 001 € 19 840 € 16 819 € 16 961 €
EBITDA 22 860 € 18 283 € 37 058 € 32 454 € 34 534 €
Net margin -24.7% 17.1% 36.9% 31.7% 32.0%

Revenue and income statement

In 2023, SCI MSA LA VATINE 1 achieves revenue of 40 k€. Activity remains stable over the period (CAGR: -3.8%). Slight decline of -1% vs 2020. After deducting consumption (0 €), gross margin stands at 40 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 23 k€, representing 56.5% of revenue. Positive scissor effect: EBITDA margin improves by +11.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -10 k€ (-24.7% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

40 428 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

40 428 €

EBITDA (2023) ?
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

22 860 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

19 253 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-9 967 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

56.5%

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 24%. 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 80%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

24.297%

Financial autonomy (2023) ?
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

79.912%

Cash flow / Revenue (2023) ?
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

-15.727%

Repayment capacity (2023) ?
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

-6.719

Asset age ratio (2023) ?
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

31.8%

Solvency indicators evolution
SCI MSA LA VATINE 1

Sector positioning

Debt ratio
24.3 2023
2019
2020
2023
Q1: -24.56
Med: 7.75
Q3: 165.49
Average +5 pts over 3 years

In 2023, the debt ratio of SCI MSA LA VATINE 1 (24.30) 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
79.91% 2023
2019
2020
2023
Q1: 0.43%
Med: 30.89%
Q3: 76.14%
Excellent

In 2023, the financial autonomy of SCI MSA LA VATINE 1 (79.9%) 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
-6.72 years 2023
2019
2020
2023
Q1: -0.3 years
Med: 0.44 years
Q3: 10.33 years
Excellent -25 pts over 3 years

In 2023, the repayment capacity of SCI MSA LA VATINE 1 (-6.72) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 5473.97. 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 10.6x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

5473.969

Interest coverage (2023) ?
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

10.621

Liquidity indicators evolution
SCI MSA LA VATINE 1

Sector positioning

Liquidity ratio
5473.97 2023
2019
2020
2023
Q1: 95.06
Med: 298.09
Q3: 1218.26
Excellent

In 2023, the liquidity ratio of SCI MSA LA VATINE 1 (5473.97) 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
10.62x 2023
2019
2020
2023
Q1: 0.0x
Med: 0.0x
Q3: 16.98x
Good +15 pts over 3 years

In 2023, the interest coverage of SCI MSA LA VATINE 1 (10.6x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 75 days. Excellent situation: suppliers finance 75 days of the operating cycle (retail model). Overall, WCR represents 414 days of revenue, i.e. 46 k€ to permanently finance.

Operating WCR (2023) ?
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

46 491 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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

75 j

Inventory turnover (2023) ?
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 (2023) ?
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

414 j

WCR and payment terms evolution
SCI MSA LA VATINE 1

Positioning of SCI MSA LA VATINE 1 in its sector

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

Valuation estimate

Based on 215 transactions of similar company sales in 2023, the value of SCI MSA LA VATINE 1 is estimated at 81 372 € (range 22 205€ - 136 022€). With an EBITDA of 22 860€, the sector multiple of 5.2x is applied. The price/revenue ratio is 0.51x (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 2023
215 transactions
22k€ 81k€ 136k€
81 372 € Range: 22 205€ - 136 022€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
22 860 € × 5.2x
Estimation 117 810 €
29 890€ - 189 301€
Revenue Multiple 30%
40 428 € × 0.51x
Estimation 20 643 €
9 400€ - 47 226€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 SCI MSA LA VATINE 1 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 SCI MSA LA VATINE 1

What is the revenue of SCI MSA LA VATINE 1 ?

The revenue of SCI MSA LA VATINE 1 in 2023 is 40 k€.

Is SCI MSA LA VATINE 1 profitable?

SCI MSA LA VATINE 1 recorded a net loss in 2023.

Where is the headquarters of SCI MSA LA VATINE 1 ?

The headquarters of SCI MSA LA VATINE 1 is located in MONT-SAINT-AIGNAN (76130), in the department Seine-Maritime.

Where to find the tax return of SCI MSA LA VATINE 1 ?

The tax return of SCI MSA LA VATINE 1 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 SCI MSA LA VATINE 1 operate?

SCI MSA LA VATINE 1 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.