SIREN : 732980099
VIAL ET FILS is a French company founded 53 years ago, specialized in the sector Commerce d'alimentation générale. Based in NYONS (26110), this company of category PME shows in 2017 a revenue of 200 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
| Indicator | 2017 | 2016 |
|---|---|---|
| Revenue | 200 191 € | 132 346 € |
| Net income | 4 894 € | -658 € |
| EBITDA | 13 861 € | 3 349 € |
| Net margin | 2.4% | -0.5% |
In 2017, VIAL ET FILS achieves revenue of 200 k€. Vs 2016, growth of +51% (132 k€ -> 200 k€). After deducting consumption (110 k€), gross margin stands at 90 k€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 14 k€, representing 6.9% of revenue. Positive scissor effect: EBITDA margin improves by +4.4 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5 k€, i.e. 2.4% of revenue. This profit can be retained or distributed to shareholders.
200 191 €
90 281 €
13 861 €
5 194 €
4 894 €
6.9%
The debt ratio (= Financial debt / Equity x 100) stands at 14%. 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 78%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
13.912%
77.849%
6.676%
2.267
61.1%
In 2017, the debt ratio of VIAL ET FILS (13.91) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2017, the financial autonomy of VIAL ET FILS (77.8%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2017, the repayment capacity of VIAL ET FILS (2.27) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 761.70. 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 2.7x. Financial charges are adequately covered by operations.
761.699
2.713
In 2017, the liquidity ratio of VIAL ET FILS (761.70) 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.
In 2017, the interest coverage of VIAL ET FILS (2.7x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Excellent situation: suppliers finance 43 days of the operating cycle (retail model). Inventory turnover is 64 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 222 days of revenue, i.e. 123 k€ to permanently finance.
123 470 €
0 j
43 j
64 j
222 j
Based on 279 transactions of similar company sales in 2017, the value of VIAL ET FILS is estimated at 63 122 € (range 34 422€ - 112 391€). With an EBITDA of 13 861€, the sector multiple of 5.6x 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.
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This estimate is based on the analysis of 279 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare VIAL ET FILS with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce d'alimentation générale
The revenue of VIAL ET FILS in 2017 is 200 k€.
Yes, VIAL ET FILS generated a net profit of 5 k€ in 2017.
The headquarters of VIAL ET FILS is located in NYONS (26110), in the department Drome.
The tax return of VIAL ET FILS 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).
VIAL ET FILS operates in the sector Commerce d'alimentation générale (NAF code 47.11B). See the 'Sector positioning' section above to compare the company with its competitors.