SOCIETE NOUVELLE VIGNA : revenue, balance sheet and financial ratios

SOCIETE NOUVELLE VIGNA is a French company founded 37 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in FREJUS (83600), this company of category PME shows in 2020 a revenue of 420 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SOCIETE NOUVELLE VIGNA (SIREN 349462614)
Indicator 2020 2019 2018 2017 2016
Revenue 420 092 € 392 220 € 550 172 € 711 038 € 706 668 €
Net income -462 860 € -1 195 368 € 39 960 € 43 285 € 46 942 €
EBITDA 105 151 € 20 819 € 69 152 € 88 681 € 138 735 €
Net margin -110.2% -304.8% 7.3% 6.1% 6.6%

Revenue and income statement

In 2020, SOCIETE NOUVELLE VIGNA achieves revenue of 420 k€. Revenue is declining over the period 2016-2020 (CAGR: -12.2%). Vs 2019: +7%. After deducting consumption (50 k€), gross margin stands at 370 k€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 105 k€, representing 25.0% of revenue. Positive scissor effect: EBITDA margin improves by +19.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -463 k€ (-110.2% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

420 092 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

370 190 €

EBITDA (2020) ?
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

105 151 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-461 303 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-462 860 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

25.0%

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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 35%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 24.7% 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 (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

35.348%

Financial autonomy (2020) ?
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

17.685%

Cash flow / Revenue (2020) ?
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

24.659%

Repayment capacity (2020) ?
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

0.702

Asset age ratio (2020) ?
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

2.4%

Solvency indicators evolution
SOCIETE NOUVELLE VIGNA

Sector positioning

Debt ratio
35.35 2020
2018
2019
2020
Q1: 1.15
Med: 23.72
Q3: 87.94
Average +21 pts over 3 years

In 2020, the debt ratio of SOCIETE NOUVELLE VIGNA (35.35) 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
17.68% 2020
2018
2019
2020
Q1: 8.6%
Med: 28.53%
Q3: 49.66%
Average -39 pts over 3 years

In 2020, the financial autonomy of SOCIETE NOUVELLE VIGNA (17.7%) 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
0.7 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.05 years
Q3: 1.55 years
Average -14 pts over 3 years

In 2020, the repayment capacity of SOCIETE NOUVELLE VIGNA (0.70) 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 125.11. 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 1.5x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2020) ?
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

125.108

Interest coverage (2020) ?
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

1.482

Liquidity indicators evolution
SOCIETE NOUVELLE VIGNA

Sector positioning

Liquidity ratio
125.11 2020
2018
2019
2020
Q1: 135.65
Med: 193.42
Q3: 286.87
Watch -50 pts over 3 years

In 2020, the liquidity ratio of SOCIETE NOUVELLE VIGNA (125.11) 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
1.48x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 1.52x
Good +6 pts over 3 years

In 2020, the interest coverage of SOCIETE NOUVELLE VIGNA (1.5x) 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: 1909 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 436 days. The gap of 1473 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 545 days of revenue, i.e. 637 k€ to permanently finance. Notable WCR improvement over the period (-61%), freeing up cash.

Operating WCR (2020) ?
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

636 553 €

Customer credit (2020) ?
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

1909 j

Supplier credit (2020) ?
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

436 j

Inventory turnover (2020) ?
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 (2020) ?
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

545 j

WCR and payment terms evolution
SOCIETE NOUVELLE VIGNA

Positioning of SOCIETE NOUVELLE VIGNA in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 65 044€ to 234 611€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2020
Indicative
65k€ 154k€ 234k€
154 472 € Range: 65 044€ - 234 611€
NAF 5 année 2020

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare SOCIETE NOUVELLE VIGNA with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about SOCIETE NOUVELLE VIGNA

What is the revenue of SOCIETE NOUVELLE VIGNA ?

The revenue of SOCIETE NOUVELLE VIGNA in 2020 is 420 k€.

Is SOCIETE NOUVELLE VIGNA profitable?

SOCIETE NOUVELLE VIGNA recorded a net loss in 2020.

Where is the headquarters of SOCIETE NOUVELLE VIGNA ?

The headquarters of SOCIETE NOUVELLE VIGNA is located in FREJUS (83600), in the department Var.

Where to find the tax return of SOCIETE NOUVELLE VIGNA ?

The tax return of SOCIETE NOUVELLE VIGNA 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 NOUVELLE VIGNA operate?

SOCIETE NOUVELLE VIGNA operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.