Employees: 01 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2004-07-01 (21 years)Status: ActiveBusiness sector: Travaux de maçonnerie générale et gros œuvre de bâtimentLocation: LE PUY-EN-VELAY (43000), Haute-Loire
VIEIRA ET FILS : revenue, balance sheet and financial ratios
VIEIRA ET FILS is a French company
founded 21 years ago,
specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment.
Based in LE PUY-EN-VELAY (43000),
this company of category PME
shows in 2022 a revenue of 254 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - VIEIRA ET FILS (SIREN 477773246)
Indicator
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
254 482 €
N/C
N/C
N/C
N/C
N/C
319 207 €
Net income
0 €
59 277 €
0 €
0 €
0 €
0 €
0 €
-3 322 €
EBITDA
N/C
73 322 €
N/C
N/C
N/C
N/C
N/C
2 902 €
Net margin
N/C
23.3%
N/C
N/C
N/C
N/C
N/C
-1.0%
Revenue and income statement
In 2023, VIEIRA ET FILS records a net loss of 0 €. This deficit will reduce equity on the balance sheet.
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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 3%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2023)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
3.082%
Financial autonomy (2023)
?
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
2.632%
Solvency indicators evolution VIEIRA ET FILS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
Debt ratio
57.924
25.55
27.005
15.96
6.939
8.696
0.779
3.082
Financial autonomy
27.369
16.195
19.304
11.979
6.029
7.208
0.744
2.632
Repayment capacity
3.356
None
None
None
None
None
0.0
None
Cash flow / Revenue
1.993%
None%
None%
None%
None%
None%
23.294%
None%
Sector positioning
Debt ratio
3.082023
2021
2022
2023
Q1: 0.97
Med: 19.39
Q3: 59.23
Good
In 2023, the debt ratio of VIEIRA ET FILS (3.08) 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
2.63%2023
2021
2022
2023
Q1: 9.04%
Med: 30.13%
Q3: 51.01%
Average
In 2023, the financial autonomy of VIEIRA ET FILS (2.6%) 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
0.0 years2022
2022
Q1: 0.0 years
Med: 0.2 years
Q3: 1.6 years
Excellent
In 2022, the repayment capacity of VIEIRA ET FILS (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 674.10. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2023)
?
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
674.1
Liquidity indicators evolution VIEIRA ET FILS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
Liquidity ratio
196.574
286.519
367.752
398.08
734.859
573.751
2192.248
674.1
Interest coverage
16.437
None
None
None
None
None
0.0
None
Sector positioning
Liquidity ratio
674.12023
2021
2022
2023
Q1: 135.55
Med: 191.22
Q3: 292.99
Excellent
In 2023, the liquidity ratio of VIEIRA ET FILS (674.10) 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
0.0x2022
2022
Q1: 0.0x
Med: 0.15x
Q3: 2.0x
Average
In 2022, the interest coverage of VIEIRA ET FILS (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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 (2023)
?
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 (2023)
?
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 (2023)
?
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 (2023)
?
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 ET FILS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
Operating WCR
14 240 €
0 €
0 €
0 €
0 €
0 €
8 780 €
0 €
Inventory turnover (days)
21
0
0
0
0
0
2
0
Customer payment term (days)
96
448
72
621
148
0
25
0
Supplier payment term (days)
57
315
118
362
206
0
8
0
Positioning of VIEIRA ET FILS in its sector
Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment
Similar companies (Travaux de maçonnerie générale et gros œuvre de bâtiment)
Compare VIEIRA ET FILS with other companies in the same sector:
Yes, VIEIRA ET FILS generated a net profit of 59 k€ in 2022.
Where is the headquarters of VIEIRA ET FILS ?
The headquarters of VIEIRA ET FILS is located in LE PUY-EN-VELAY (43000), in the department Haute-Loire.
Where to find the tax return of VIEIRA ET FILS ?
The tax return of VIEIRA 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).
In which sector does VIEIRA ET FILS operate?
VIEIRA ET FILS operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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