VIA APPIA PARTICIPATIONS : revenue, balance sheet and financial ratios

VIA APPIA PARTICIPATIONS is a French company founded 12 years ago, specialized in the sector Activités des sociétés holding. Based in HEYRIEUX (38540), this company of category PME shows in 2019 a revenue of 439 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 - VIA APPIA PARTICIPATIONS (SIREN 797959129)
Indicator 2019 2018 2017
Revenue 438 778 € 860 249 € 874 257 €
Net income -621 115 € 137 625 € -1 393 879 €
EBITDA -39 827 € -103 876 € 33 810 €
Net margin -141.6% 16.0% -159.4%

Revenue and income statement

Im Jahr 2019 erzielt VIA APPIA PARTICIPATIONS einen Umsatz von 439 k€. Der Umsatz geht im Zeitraum 2017-2019 zurück (CAGR: -29.2%). Deutlicher Rückgang von -49% vs 2018. Nach Abzug des Verbrauchs (0 €) beträgt die Bruttomarge 439 k€, d.h. eine Rate von 100%. Dieses Verhältnis misst die Fähigkeit, aus der Geschäftstätigkeit Wert zu schaffen. EBITDA (= Bruttomarge - Personalkosten - Steuern) erreicht -40 k€, was -9.1% des Umsatzes entspricht. Positiver Schereneffekt: EBITDA-Marge verbessert sich um +3.0 Punkte. Negatives EBITDA bedeutet, dass der Betrieb die laufenden Kosten nicht deckt. Das Nettoergebnis ist negativ bei -621 k€ (-141.6% des Umsatzes).

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

438 778 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

438 778 €

EBITDA (2019) ?
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

-39 827 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-39 150 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-621 115 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-9.1%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

Die Verschuldungsquote (= Finanzschulden / Eigenkapital x 100) beträgt 126%. Der Verschuldungsgrad ist hoch: Der Verhandlungsspielraum mit Banken ist reduziert. Die finanzielle Autonomie (= Eigenkapital / Bilanzsumme x 100) erreicht 35%. Das Gleichgewicht zwischen Eigenkapital und Schulden ist zufriedenstellend.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

126.005%

Financial autonomy (2019) ?
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

35.325%

Cash flow / Revenue (2019) ?
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

-15.381%

Repayment capacity (2019) ?
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

-11.541

Asset age ratio (2019) ?
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

26.4%

Solvency indicators evolution
VIA APPIA PARTICIPATIONS

Sector positioning

Verschuldungsgrad
126.0 2019
2017
2018
2019
Q1: 0.17
Med: 17.07
Q3: 90.65
Average

Im Jahr 2019 liegt über dem Median der Branche das verschuldungsgrad von VIA APPIA PARTICIPATIONS (126.00). Dieses Verhältnis misst das Gewicht der Schulden im Verhältnis zum Eigenkapital. Eine Reduzierung könnte die finanzielle Stärke verbessern.

Finanzielle Autonomie
35.33% 2019
2017
2018
2019
Q1: 21.04%
Med: 59.32%
Q3: 88.44%
Average +9 pts over 3 years

Im Jahr 2019 liegt unter dem Median der Branche das finanzielle autonomie von VIA APPIA PARTICIPATIONS (35.3%). Dieses Verhältnis stellt den Anteil des Eigenkapitals an der Gesamtfinanzierung dar. Eine Verbesserung würde die Wettbewerbsposition stärken.

Rückzahlungsfähigkeit
-11.54 ans 2019
2017
2018
2019
Q1: -0.0 ans
Med: 0.17 ans
Q3: 4.06 ans
Ausgezeichnet

Im Jahr 2019 liegt in den unteren 25% der Branche, was positiv ist das rückzahlungsfähigkeit von VIA APPIA PARTICIPATIONS (-11.5 an). Dieses Verhältnis gibt die Anzahl der Jahre an, die zur Rückzahlung der Schulden mit dem Cashflow benötigt werden. Eine kurze Kapazität spiegelt kontrollierte Schulden und gute Cashflow-Generierung wider.

Liquidity ratios

Die Liquiditätsquote beträgt 119.17. Das Unternehmen verfügt über 2€ liquide Mittel für jeden 1€ kurzfristiger Schulden.

Liquidity ratio (2019) ?
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

119.175

Interest coverage (2019) ?
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

-1411.261

Liquidity indicators evolution
VIA APPIA PARTICIPATIONS

Sector positioning

Liquiditätsquote
119.17 2019
2017
2018
2019
Q1: 104.16
Med: 436.01
Q3: 2275.38
Average

Im Jahr 2019 liegt unter dem Median der Branche das liquiditätsquote von VIA APPIA PARTICIPATIONS (119.17). Dieses Verhältnis misst die Fähigkeit, kurzfristige Schulden mit Umlaufvermögen zu decken. Eine Verbesserung würde die Wettbewerbsposition stärken.

Zinsdeckung
-1411.26x 2019
2017
2018
2019
Q1: -58.78x
Med: 0.0x
Q3: 0.0x
Average -50 pts over 3 years

Im Jahr 2019 liegt unter dem Median der Branche das zinsdeckung von VIA APPIA PARTICIPATIONS (-1411.3x). Dieses Verhältnis gibt an, wie oft das Betriebsergebnis die Zinsaufwendungen deckt. Eine Verbesserung würde die Wettbewerbsposition stärken.

Working capital requirement (WCR) and payment terms

Der Betriebskapitalbedarf (WCR) misst die zeitliche Lücke. Durchschnittliche Kundenzahlungsfrist: 157 Tage. Lieferantenfrist: 259 Tage. Ausgezeichnete Situation: Lieferanten finanzieren 102 Tage des Betriebszyklus. Der WCR repräsentiert 215 Tage Umsatz. Im Zeitraum 2017-2019 stieg der WCR um +518%.

Operating WCR (2019) ?
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

262 192 €

Customer credit (2019) ?
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

157 j

Supplier credit (2019) ?
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

259 j

Inventory turnover (2019) ?
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 (2019) ?
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

215 j

WCR and payment terms evolution
VIA APPIA PARTICIPATIONS

Positioning of VIA APPIA PARTICIPATIONS in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 72 transactions of similar company sales in 2019, the value of VIA APPIA PARTICIPATIONS is estimated at 290 996 € (range 176 431€ - 503 985€). The price/revenue ratio is 0.66x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2019
72 tx
176k€ 290k€ 503k€
290 996 € Range: 176 431€ - 503 985€
NAF 5 année 2019

Valuation method used

Revenue Multiple
438 778 € × 0.66x = 290 997 €
Range: 176 431€ - 503 986€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 72 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 (Activités des sociétés holding)

Compare VIA APPIA PARTICIPATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about VIA APPIA PARTICIPATIONS

What is the revenue of VIA APPIA PARTICIPATIONS ?

The revenue of VIA APPIA PARTICIPATIONS in 2019 is 439 k€.

Is VIA APPIA PARTICIPATIONS profitable?

VIA APPIA PARTICIPATIONS recorded a net loss in 2019.

Where is the headquarters of VIA APPIA PARTICIPATIONS ?

The headquarters of VIA APPIA PARTICIPATIONS is located in HEYRIEUX (38540), in the department Isere.

Where to find the tax return of VIA APPIA PARTICIPATIONS ?

The tax return of VIA APPIA PARTICIPATIONS 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 VIA APPIA PARTICIPATIONS operate?

VIA APPIA PARTICIPATIONS operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.