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VIACOM CONSEIL & CREATION PUBLICITAIRE : revenue, balance sheet and financial ratios

VIACOM CONSEIL & CREATION PUBLICITAIRE is a French company founded 30 years ago, specialized in the sector Vente à distance sur catalogue général. Based in SAINT-PERAY (07130), this company of category PME shows in 2021 a revenue of 335 k€. 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 - VIACOM CONSEIL & CREATION PUBLICITAIRE (SIREN 403319403)
Indicator 2021
Revenue 335 410 €
Net income 23 342 €
EBITDA 40 120 €
Net margin 7.0%

Revenue and income statement

In 2021, VIACOM CONSEIL & CREATION PUBLICITAIRE achieves revenue of 335 k€. After deducting consumption (164 k€), gross margin stands at 171 k€, i.e. a rate of 51%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 40 k€, representing 12.0% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 23 k€, i.e. 7.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

335 410 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

171 380 €

EBITDA (2021) ?
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

40 120 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

28 926 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

23 342 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.0%

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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 30%. 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 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.4% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

30.446%

Financial autonomy (2021) ?
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

18.051%

Cash flow / Revenue (2021) ?
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

10.379%

Repayment capacity (2021) ?
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

0.92

Asset age ratio (2021) ?
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

47.9%

Solvency indicators evolution
VIACOM CONSEIL & CREATION PUBLICITAIRE

Sector positioning

Debt ratio
30.45 2021
2021
Q1: 0.0
Med: 4.36
Q3: 78.01
Average

In 2021, the debt ratio of VIACOM CONSEIL & CREATION... (30.45) 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
18.05% 2021
2021
Q1: 0.48%
Med: 25.22%
Q3: 54.15%
Average

In 2021, the financial autonomy of VIACOM CONSEIL & CREATION... (18.1%) 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
0.92 years 2021
2021
Q1: -0.01 years
Med: 0.0 years
Q3: 0.26 years
Average

In 2021, the repayment capacity of VIACOM CONSEIL & CREATION... (0.92) 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 348.55. 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 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2021) ?
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

348.546

Interest coverage (2021) ?
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

1.256

Liquidity indicators evolution
VIACOM CONSEIL & CREATION PUBLICITAIRE

Sector positioning

Liquidity ratio
348.55 2021
2021
Q1: 102.45
Med: 169.81
Q3: 317.65
Excellent

In 2021, the liquidity ratio of VIACOM CONSEIL & CREATION... (348.55) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
1.26x 2021
2021
Q1: 0.0x
Med: 0.0x
Q3: 0.33x
Excellent

In 2021, the interest coverage of VIACOM CONSEIL & CREATION... (1.3x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-34 days): operations structurally generate cash.

Operating WCR (2021) ?
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

-31 311 €

Customer credit (2021) ?
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

1 j

Supplier credit (2021) ?
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

12 j

Inventory turnover (2021) ?
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

19 j

WCR in days of revenue (2021) ?
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

-34 j

WCR and payment terms evolution
VIACOM CONSEIL & CREATION PUBLICITAIRE

Positioning of VIACOM CONSEIL & CREATION PUBLICITAIRE in its sector

Comparison with sector Vente à distance sur catalogue général

Valuation estimate

Based on 121 transactions of similar company sales (all years), the value of VIACOM CONSEIL & CREATION PUBLICITAIRE is estimated at 108 608 € (range 49 391€ - 253 729€). With an EBITDA of 40 120€, the sector multiple of 3.2x is applied. The price/revenue ratio is 0.27x (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 2021
121 transactions
49k€ 108k€ 253k€
108 608 € Range: 49 391€ - 253 729€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
40 120 € × 3.2x
Estimation 127 805 €
55 841€ - 295 989€
Revenue Multiple 30%
335 410 € × 0.27x
Estimation 90 548 €
52 492€ - 194 579€
Net Income Multiple 20%
23 342 € × 3.8x
Estimation 87 709 €
28 615€ - 236 808€
How is this estimate calculated?

This estimate is based on the analysis of 121 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 (Vente à distance sur catalogue général)

Compare VIACOM CONSEIL & CREATION PUBLICITAIRE with other companies in the same sector:

Voir toutes les statistiques du secteur Vente à distance sur catalogue général

Frequently asked questions about VIACOM CONSEIL & CREATION PUBLICITAIRE

What is the revenue of VIACOM CONSEIL & CREATION PUBLICITAIRE ?

The revenue of VIACOM CONSEIL & CREATION PUBLICITAIRE in 2021 is 335 k€.

Is VIACOM CONSEIL & CREATION PUBLICITAIRE profitable?

Yes, VIACOM CONSEIL & CREATION PUBLICITAIRE generated a net profit of 23 k€ in 2021.

Where is the headquarters of VIACOM CONSEIL & CREATION PUBLICITAIRE ?

The headquarters of VIACOM CONSEIL & CREATION PUBLICITAIRE is located in SAINT-PERAY (07130), in the department Ardeche.

Where to find the tax return of VIACOM CONSEIL & CREATION PUBLICITAIRE ?

The tax return of VIACOM CONSEIL & CREATION PUBLICITAIRE 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 VIACOM CONSEIL & CREATION PUBLICITAIRE operate?

VIACOM CONSEIL & CREATION PUBLICITAIRE operates in the sector Vente à distance sur catalogue général (NAF code 47.91A). See the 'Sector positioning' section above to compare the company with its competitors.