VIABILITE TERRASSEMENT MATERIAUX TRAVAUX PUBLICS : revenue, balance sheet and financial ratios

VIABILITE TERRASSEMENT MATERIAUX TRAVAUX PUBLICS is a French company founded 24 years ago, specialized in the sector Construction de routes et autoroutes. Based in LIMEIL-BREVANNES (94450), this company of category PME shows in 2024 a revenue of 40.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - VIABILITE TERRASSEMENT MATERIAUX TRAVAUX PUBLICS (SIREN 438646291)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 40 662 672 € 33 538 838 € 37 901 155 € 25 833 888 € 33 409 013 € 47 965 381 € 33 652 218 € 23 160 050 € 25 384 786 €
Net income 1 280 738 € 1 013 598 € 1 052 335 € 712 437 € 1 186 931 € 1 223 334 € 640 298 € 1 032 550 € 1 451 437 €
EBITDA 2 088 640 € 1 602 191 € 2 669 407 € 1 219 895 € 3 084 492 € 2 721 297 € 601 682 € 1 723 933 € 2 855 751 €
Net margin 3.1% 3.0% 2.8% 2.8% 3.6% 2.6% 1.9% 4.5% 5.7%

Revenue and income statement

In 2024, VIABILITE TERRASSEMENT MATERIAUX TRAVAUX PUBLICS achieves revenue of 40.7 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.1%. Vs 2023, growth of +21% (33.5 M€ -> 40.7 M€). After deducting consumption (11.1 M€), gross margin stands at 29.6 M€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.1 M€, representing 5.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.3 M€, i.e. 3.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

40 662 672 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

29 584 728 €

EBITDA (2024) ?
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

2 088 640 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 809 844 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 280 738 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.1%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 7%. 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 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

6.593%

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

32.799%

Cash flow / Revenue (2024) ?
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

3.799%

Repayment capacity (2024) ?
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

0.391

Asset age ratio (2024) ?
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

22.7%

Solvency indicators evolution
VIABILITE TERRASSEMENT MATERIAUX TRAVAUX PUBLICS

Sector positioning

Debt ratio
6.59 2024
2022
2023
2024
Q1: 1.71
Med: 21.57
Q3: 63.35
Good

In 2024, the debt ratio of VIABILITE TERRASSEMENT MA... (6.59) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
32.8% 2024
2022
2023
2024
Q1: 14.32%
Med: 33.76%
Q3: 51.7%
Average

In 2024, the financial autonomy of VIABILITE TERRASSEMENT MA... (32.8%) 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
0.39 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.34 years
Q3: 1.88 years
Average

In 2024, the repayment capacity of VIABILITE TERRASSEMENT MA... (0.39) 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 149.99. 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 1.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

149.992

Interest coverage (2024) ?
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

0.961

Liquidity indicators evolution
VIABILITE TERRASSEMENT MATERIAUX TRAVAUX PUBLICS

Sector positioning

Liquidity ratio
149.99 2024
2022
2023
2024
Q1: 140.21
Med: 183.24
Q3: 251.75
Average -12 pts over 3 years

In 2024, the liquidity ratio of VIABILITE TERRASSEMENT MA... (149.99) 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
0.96x 2024
2022
2023
2024
Q1: -0.03x
Med: 0.84x
Q3: 6.64x
Good +11 pts over 3 years

In 2024, the interest coverage of VIABILITE TERRASSEMENT MA... (1.0x) 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: 104 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 144 days. Excellent situation: suppliers finance 40 days of the operating cycle (retail model). Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 108 days of revenue, i.e. 12.2 M€ to permanently finance. Over 2016-2024, WCR increased by +29%, requiring additional financing.

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

12 236 211 €

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

104 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

144 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

1 j

WCR in days of revenue (2024) ?
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

108 j

WCR and payment terms evolution
VIABILITE TERRASSEMENT MATERIAUX TRAVAUX PUBLICS

Positioning of VIABILITE TERRASSEMENT MATERIAUX TRAVAUX PUBLICS in its sector

Comparison with sector Construction de routes et autoroutes

Valuation estimate

Based on 67 transactions of similar company sales (all years), the value of VIABILITE TERRASSEMENT MATERIAUX TRAVAUX PUBLICS is estimated at 2 312 898 € (range 1 419 705€ - 6 271 332€). With an EBITDA of 2 088 640€, the sector multiple of 0.6x is applied. The price/revenue ratio is 0.13x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
67 tx
1419k€ 2312k€ 6271k€
2 312 898 € Range: 1 419 705€ - 6 271 332€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 088 640 € × 0.6x
Estimation 1 176 325 €
573 568€ - 5 384 733€
Revenue Multiple 30%
40 662 672 € × 0.13x
Estimation 5 483 913 €
3 644 753€ - 10 454 817€
Net Income Multiple 20%
1 280 738 € × 0.3x
Estimation 397 811 €
197 478€ - 2 212 606€
How is this estimate calculated?

This estimate is based on the analysis of 67 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 routes et autoroutes)

Compare VIABILITE TERRASSEMENT MATERIAUX TRAVAUX PUBLICS with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de routes et autoroutes

Frequently asked questions about VIABILITE TERRASSEMENT MATERIAUX TRAVAUX PUBLICS

What is the revenue of VIABILITE TERRASSEMENT MATERIAUX TRAVAUX PUBLICS ?

The revenue of VIABILITE TERRASSEMENT MATERIAUX TRAVAUX PUBLICS in 2024 is 40.7 M€.

Is VIABILITE TERRASSEMENT MATERIAUX TRAVAUX PUBLICS profitable?

Yes, VIABILITE TERRASSEMENT MATERIAUX TRAVAUX PUBLICS generated a net profit of 1.3 M€ in 2024.

Where is the headquarters of VIABILITE TERRASSEMENT MATERIAUX TRAVAUX PUBLICS ?

The headquarters of VIABILITE TERRASSEMENT MATERIAUX TRAVAUX PUBLICS is located in LIMEIL-BREVANNES (94450), in the department Val-de-Marne.

Where to find the tax return of VIABILITE TERRASSEMENT MATERIAUX TRAVAUX PUBLICS ?

The tax return of VIABILITE TERRASSEMENT MATERIAUX TRAVAUX PUBLICS 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 VIABILITE TERRASSEMENT MATERIAUX TRAVAUX PUBLICS operate?

VIABILITE TERRASSEMENT MATERIAUX TRAVAUX PUBLICS operates in the sector Construction de routes et autoroutes (NAF code 42.11Z). See the 'Sector positioning' section above to compare the company with its competitors.