Employees: 01 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1976-01-01 (50 years)Status: ActiveBusiness sector: Location de logementsLocation: FROUARD (54390), Meurthe-et-Moselle
SOCIETE COMMERCIALE VIEIRA : revenue, balance sheet and financial ratios
SOCIETE COMMERCIALE VIEIRA is a French company
founded 50 years ago,
specialized in the sector Location de logements.
Based in FROUARD (54390),
this company of category PME
shows in 2022 a revenue of 1.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - SOCIETE COMMERCIALE VIEIRA (SIREN 306426891)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
1 040 024 €
1 103 290 €
N/C
N/C
N/C
N/C
N/C
Net income
249 792 €
122 942 €
186 202 €
136 519 €
119 762 €
219 586 €
194 000 €
464 402 €
268 286 €
EBITDA
N/C
N/C
353 574 €
489 979 €
N/C
N/C
N/C
N/C
N/C
Net margin
N/C
N/C
17.9%
12.4%
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2024, SOCIETE COMMERCIALE VIEIRA generates positive net income of 250 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 268 k€ -> 250 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
249 792 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 125%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 41%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
124.92%
Financial autonomy (2024)
?
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
40.935%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
977.523
611.585
480.741
382.125
312.549
244.986
194.319
162.332
124.92
Financial autonomy
8.922
13.544
16.618
19.93
22.938
26.907
31.024
34.623
40.935
Repayment capacity
None
None
None
None
None
11.111
12.655
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
44.877%
35.904%
None%
None%
Sector positioning
Debt ratio
124.922024
2022
2023
2024
Q1: -230.03
Med: 0.0
Q3: 65.81
Average
In 2024, the debt ratio of SOCIETE COMMERCIALE VIEIRA (124.92) 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
40.94%2024
2022
2023
2024
Q1: 0.0%
Med: 8.97%
Q3: 61.89%
Good+20 pts over 3 years
In 2024, the financial autonomy of SOCIETE COMMERCIALE VIEIRA (40.9%) 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
12.65 years2022
2022
Q1: 0.0 years
Med: 0.37 years
Q3: 17.44 years
Average
In 2022, the repayment capacity of SOCIETE COMMERCIALE VIEIRA (12.65) 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 39.34. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
?
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
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
92.226
128.012
77.415
83.424
122.022
58.095
63.013
66.843
39.342
Interest coverage
None
None
None
None
None
33.073
35.197
None
None
Sector positioning
Liquidity ratio
39.342024
2022
2023
2024
Q1: 9.77
Med: 137.87
Q3: 789.07
Average-6 pts over 3 years
In 2024, the liquidity ratio of SOCIETE COMMERCIALE VIEIRA (39.34) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
Interest coverage
35.2x2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 18.75x
Excellent
In 2022, the interest coverage of SOCIETE COMMERCIALE VIEIRA (35.2x) 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.
Operating WCR (2024)
?
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
0 €
Customer credit (2024)
?
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 (2024)
?
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
0 j
Inventory turnover (2024)
?
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 and payment terms evolution SOCIETE COMMERCIALE VIEIRA
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
0 €
0 €
0 €
0 €
0 €
22 331 €
-33 447 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
1
1
0
0
Customer payment term (days)
0
0
0
0
0
0
0
0
0
Supplier payment term (days)
0
0
0
0
0
127
169
0
0
Positioning of SOCIETE COMMERCIALE VIEIRA in its sector
Comparison with sector Location de logements
Valuation estimate
Based on 169 transactions of similar company sales
in 2024,
the value of SOCIETE COMMERCIALE VIEIRA is estimated at
1 702 165 €
(range 511 787€ - 3 088 285€).
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 value2024
169 transactions
511k€1702k€3088k€
1 702 165 €Range: 511 787€ - 3 088 285€
NAF 5 année 2024
Valuation method used
Net Income Multiple
249 792 €
×
6.8x
=1 702 165 €
Range: 511 787€ - 3 088 286€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 169 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 logements)
Compare SOCIETE COMMERCIALE VIEIRA with other companies in the same sector:
Frequently asked questions about SOCIETE COMMERCIALE VIEIRA
What is the revenue of SOCIETE COMMERCIALE VIEIRA ?
The revenue of SOCIETE COMMERCIALE VIEIRA in 2022 is 1.0 M€.
Is SOCIETE COMMERCIALE VIEIRA profitable?
Yes, SOCIETE COMMERCIALE VIEIRA generated a net profit of 250 k€ in 2024.
Where is the headquarters of SOCIETE COMMERCIALE VIEIRA ?
The headquarters of SOCIETE COMMERCIALE VIEIRA is located in FROUARD (54390), in the department Meurthe-et-Moselle.
Where to find the tax return of SOCIETE COMMERCIALE VIEIRA ?
The tax return of SOCIETE COMMERCIALE VIEIRA 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 SOCIETE COMMERCIALE VIEIRA operate?
SOCIETE COMMERCIALE VIEIRA operates in the sector Location de logements (NAF code 68.20A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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