SIREN : 484686332
VIANAL MANAGEMENT is a French company founded 20 years ago, specialized in the sector Vente à distance sur catalogue spécialisé. Based in TOURS (37000), this company of category PME shows in 2024 a revenue of 4.8 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 4 841 178 € | 4 995 980 € | 5 442 811 € | 6 133 477 € | 7 907 416 € | N/C | N/C | N/C |
| Net income | 104 439 € | -121 069 € | -103 564 € | 1 587 € | 163 089 € | 15 202 € | 127 017 € | 120 282 € |
| EBITDA | 125 818 € | 33 705 € | 6 522 € | 65 895 € | 226 010 € | N/C | N/C | N/C |
| Net margin | 2.2% | -2.4% | -1.9% | 0.0% | 2.1% | N/C | N/C | N/C |
In 2024, VIANAL MANAGEMENT achieves revenue of 4.8 M€. Revenue is declining over the period 2020-2024 (CAGR: -11.5%). Slight decline of -3% vs 2023. After deducting consumption (3.0 M€), gross margin stands at 1.8 M€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 126 k€, representing 2.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 104 k€, i.e. 2.2% of revenue. This profit can be retained or distributed to shareholders.
4 841 178 €
1 846 977 €
125 818 €
107 497 €
104 439 €
2.6%
The debt ratio (= Financial debt / Equity x 100) stands at 85%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
84.559%
27.525%
2.166%
3.395
8.2%
In 2024, the debt ratio of VIANAL MANAGEMENT (84.56) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of VIANAL MANAGEMENT (27.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2024, the repayment capacity of VIANAL MANAGEMENT (3.40) 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 173.73. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.
173.729
0.294
In 2024, the liquidity ratio of VIANAL MANAGEMENT (173.73) 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.
In 2024, the interest coverage of VIANAL MANAGEMENT (0.3x) 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: 45 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 88 days of revenue, i.e. 1.2 M€ to permanently finance.
1 179 311 €
45 j
50 j
21 j
88 j
Based on 121 transactions of similar company sales (all years), the value of VIANAL MANAGEMENT is estimated at 670 966 € (range 340 460€ - 1 518 572€). With an EBITDA of 125 818€, 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare VIANAL MANAGEMENT with other companies in the same sector:
Voir toutes les statistiques du secteur Vente à distance sur catalogue spécialisé
The revenue of VIANAL MANAGEMENT in 2024 is 4.8 M€.
Yes, VIANAL MANAGEMENT generated a net profit of 104 k€ in 2024.
The headquarters of VIANAL MANAGEMENT is located in TOURS (37000), in the department Indre-et-Loire.
The tax return of VIANAL MANAGEMENT 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).
VIANAL MANAGEMENT operates in the sector Vente à distance sur catalogue spécialisé (NAF code 47.91B). See the 'Sector positioning' section above to compare the company with its competitors.