SJBAT VRILLONNEAU FRERES : revenue, balance sheet and financial ratios

SJBAT VRILLONNEAU FRERES is a French company founded 20 years ago, specialized in the sector Construction de maisons individuelles. Based in SAINT-SAUVEUR-SUR-ECOLE (77930), this company of category PME shows in 2018 a revenue of 356 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 - SJBAT VRILLONNEAU FRERES (SIREN 488088550)
Indicator 2018 2017 2016 2015
Revenue 355 914 € 226 256 € 233 312 € 371 721 €
Net income 3 551 € 7 123 € 8 663 € 28 158 €
EBITDA 2 942 € 14 876 € 6 628 € 20 826 €
Net margin 1.0% 3.1% 3.7% 7.6%

Revenue and income statement

In 2018, SJBAT VRILLONNEAU FRERES achieves revenue of 356 k€. Activity remains stable over the period (CAGR: -1.4%). Vs 2017, growth of +57% (226 k€ -> 356 k€). After deducting consumption (131 k€), gross margin stands at 225 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3 k€, representing 0.8% of revenue. Warning negative scissor effect: despite revenue change (+57%), EBITDA varies by -80%, reducing margin by 5.7 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4 k€, i.e. 1.0% 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

355 914 €

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

224 648 €

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

2 942 €

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

6 358 €

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

3 551 €

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

0.8%

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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 13%. 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 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

12.639%

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

48.29%

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

-0.074%

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

-61.821

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

3.4%

Solvency indicators evolution
SJBAT VRILLONNEAU FRERES

Sector positioning

Debt ratio
12.64 2018
2016
2017
2018
Q1: 0.04
Med: 8.47
Q3: 43.08
Average -9 pts over 3 years

In 2018, the debt ratio of SJBAT VRILLONNEAU FRERES (12.64) 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
48.29% 2018
2016
2017
2018
Q1: 4.84%
Med: 23.24%
Q3: 45.41%
Excellent

In 2018, the financial autonomy of SJBAT VRILLONNEAU FRERES (48.3%) 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
-61.82 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.01 years
Q3: 0.7 years
Excellent -50 pts over 3 years

In 2018, the repayment capacity of SJBAT VRILLONNEAU FRERES (-61.82) 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 213.78. 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 64.3x. 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

213.781

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

64.276

Liquidity indicators evolution
SJBAT VRILLONNEAU FRERES

Sector positioning

Liquidity ratio
213.78 2018
2016
2017
2018
Q1: 118.13
Med: 165.55
Q3: 253.9
Good -11 pts over 3 years

In 2018, the liquidity ratio of SJBAT VRILLONNEAU FRERES (213.78) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
64.28x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.0x
Q3: 1.76x
Excellent

In 2018, the interest coverage of SJBAT VRILLONNEAU FRERES (64.3x) 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: 126 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. The gap of 95 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 73 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 147 days of revenue, i.e. 145 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

145 138 €

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

126 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

31 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

73 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

147 j

WCR and payment terms evolution
SJBAT VRILLONNEAU FRERES

Positioning of SJBAT VRILLONNEAU FRERES in its sector

Comparison with sector Construction de maisons individuelles

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of SJBAT VRILLONNEAU FRERES is estimated at 18 878 € (range 10 796€ - 59 172€). With an EBITDA of 2 942€, the sector multiple of 3.6x 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.

Estimated enterprise value 2018
113 transactions
10k€ 18k€ 59k€
18 878 € Range: 10 796€ - 59 172€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 942 € × 3.6x
Estimation 10 733 €
4 045€ - 14 844€
Revenue Multiple 30%
355 914 € × 0.11x
Estimation 39 163 €
27 255€ - 153 553€
Net Income Multiple 20%
3 551 € × 2.5x
Estimation 8 815 €
2 988€ - 28 425€
How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Construction de maisons individuelles)

Compare SJBAT VRILLONNEAU FRERES with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about SJBAT VRILLONNEAU FRERES

What is the revenue of SJBAT VRILLONNEAU FRERES ?

The revenue of SJBAT VRILLONNEAU FRERES in 2018 is 356 k€.

Is SJBAT VRILLONNEAU FRERES profitable?

Yes, SJBAT VRILLONNEAU FRERES generated a net profit of 4 k€ in 2018.

Where is the headquarters of SJBAT VRILLONNEAU FRERES ?

The headquarters of SJBAT VRILLONNEAU FRERES is located in SAINT-SAUVEUR-SUR-ECOLE (77930), in the department Seine-et-Marne.

Where to find the tax return of SJBAT VRILLONNEAU FRERES ?

The tax return of SJBAT VRILLONNEAU FRERES 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 SJBAT VRILLONNEAU FRERES operate?

SJBAT VRILLONNEAU FRERES operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.