Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2003-05-01 (22 years)Status: ActiveBusiness sector: Construction de maisons individuellesLocation: DOMERAT (03410), Allier
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
VIEIRA DAVID SARL : revenue, balance sheet and financial ratios
VIEIRA DAVID SARL is a French company
founded 22 years ago,
specialized in the sector Construction de maisons individuelles.
Based in DOMERAT (03410),
this company of category PME
shows in 2016 a revenue of 1.4 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - VIEIRA DAVID SARL (SIREN 448918854)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
1 357 208 €
Net income
171 276 €
186 597 €
141 947 €
178 502 €
193 457 €
133 875 €
62 081 €
100 831 €
-279 888 €
5 626 €
EBITDA
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
14 292 €
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
0.4%
Revenue and income statement
In 2025, VIEIRA DAVID SARL generates positive net income of 171 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 6 k€ -> 171 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
171 276 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 51%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 40%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
51.278%
Financial autonomy (2025)
?
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
40.385%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
0.0
-674.736
213.859
52.952
76.988
51.742
35.264
70.358
40.042
51.278
Financial autonomy
28.659
-4.119
8.898
15.977
24.761
28.603
40.368
35.141
39.492
40.385
Repayment capacity
0.0
None
None
None
None
None
None
None
None
None
Cash flow / Revenue
-6.44%
None%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
51.282025
2023
2024
2025
Q1: 0.63
Med: 12.67
Q3: 36.22
Watch
In 2025, the debt ratio of VIEIRA DAVID SARL (51.28) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
40.38%2025
2023
2024
2025
Q1: 17.16%
Med: 36.58%
Q3: 57.45%
Good-9 pts over 3 years
In 2025, the financial autonomy of VIEIRA DAVID SARL (40.4%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 173.38. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
173.376
Liquidity indicators evolution VIEIRA DAVID SARL
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
194.905
87.307
99.138
99.152
104.902
122.457
124.303
149.721
152.709
173.376
Interest coverage
42.751
None
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
173.382025
2023
2024
2025
Q1: 139.05
Med: 206.45
Q3: 306.65
Average
In 2025, the liquidity ratio of VIEIRA DAVID SARL (173.38) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2025)
?
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
0 €
Customer credit (2025)
?
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
0 j
Supplier credit (2025)
?
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
0 j
Inventory turnover (2025)
?
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 and payment terms evolution VIEIRA DAVID SARL
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
647 510 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
76
0
0
0
0
0
0
0
0
0
Customer payment term (days)
65
0
0
0
0
0
0
0
0
0
Supplier payment term (days)
107
0
0
0
0
0
0
0
0
0
Positioning of VIEIRA DAVID SARL in its sector
Comparison with sector Construction de maisons individuelles
Valuation estimate
Based on 113 transactions of similar company sales
(all years),
the value of VIEIRA DAVID SARL is estimated at
425 155 €
(range 144 130€ - 1 371 014€).
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 value2025
113 transactions
144k€425k€1371k€
425 155 €Range: 144 130€ - 1 371 014€
NAF 5 all-time
Valuation method used
Net Income Multiple
171 276 €
×
2.5x
=425 156 €
Range: 144 130€ - 1 371 015€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 113 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 maisons individuelles)
Compare VIEIRA DAVID SARL with other companies in the same sector:
Frequently asked questions about VIEIRA DAVID SARL
What is the revenue of VIEIRA DAVID SARL ?
The revenue of VIEIRA DAVID SARL in 2016 is 1.4 M€.
Is VIEIRA DAVID SARL profitable?
Yes, VIEIRA DAVID SARL generated a net profit of 171 k€ in 2025.
Where is the headquarters of VIEIRA DAVID SARL ?
The headquarters of VIEIRA DAVID SARL is located in DOMERAT (03410), in the department Allier.
Where to find the tax return of VIEIRA DAVID SARL ?
The tax return of VIEIRA DAVID SARL 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 VIEIRA DAVID SARL operate?
VIEIRA DAVID SARL operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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