VIELLARD MIGEON ET COMPAGNIE SA : revenue, balance sheet and financial ratios

VIELLARD MIGEON ET COMPAGNIE SA is a French company founded 72 years ago, specialized in the sector Activités des sociétés holding. Based in MEZIRE (90120), this company of category PME shows in 2024 a revenue of 1.6 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

Financial history - VIELLARD MIGEON ET COMPAGNIE SA (SIREN 535420228)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 573 663 € 1 413 263 € 1 393 130 € 1 344 738 € 1 323 150 € 1 631 179 € 1 666 852 € 1 753 471 € 1 719 694 €
Net income -308 557 € -458 033 € 3 545 133 € 972 038 € 788 989 € 4 941 563 € 4 529 625 € 5 151 036 € 5 813 059 €
EBITDA -741 256 € -968 681 € -944 545 € -581 598 € -744 440 € -657 350 € -661 735 € -657 419 € -426 366 €
Net margin -19.6% -32.4% 254.5% 72.3% 59.6% 302.9% 271.7% 293.8% 338.0%

Revenue and income statement

In 2024, VIELLARD MIGEON ET COMPAGNIE SA achieves revenue of 1.6 M€. Activity remains stable over the period (CAGR: -1.1%). Vs 2023, growth of +11% (1.4 M€ -> 1.6 M€). After deducting consumption (67 k€), gross margin stands at 1.5 M€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -741 k€, representing -47.1% of revenue. Positive scissor effect: EBITDA margin improves by +21.4 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -309 k€ (-19.6% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 573 663 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 506 252 €

EBITDA (2024) ?
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

-741 256 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 359 687 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-308 557 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-47.1%

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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 27%. 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 73%. 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 115.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 10.3% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

27.0%

Financial autonomy (2024) ?
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

72.804%

Cash flow / Revenue (2024) ?
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

10.265%

Repayment capacity (2024) ?
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

115.685

Asset age ratio (2024) ?
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

38.1%

Solvency indicators evolution
VIELLARD MIGEON ET COMPAGNIE SA

Sector positioning

Debt ratio
27.0 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average +8 pts over 3 years

In 2024, the debt ratio of VIELLARD MIGEON ET COMPAG... (27.00) 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
72.8% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Good -7 pts over 3 years

In 2024, the financial autonomy of VIELLARD MIGEON ET COMPAG... (72.8%) 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.

Repayment capacity
115.69 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average

In 2024, the repayment capacity of VIELLARD MIGEON ET COMPAG... (115.69) 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 65.97. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

65.967

Interest coverage (2024) ?
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

-167.716

Liquidity indicators evolution
VIELLARD MIGEON ET COMPAGNIE SA

Sector positioning

Liquidity ratio
65.97 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Average

In 2024, the liquidity ratio of VIELLARD MIGEON ET COMPAG... (65.97) 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.

Interest coverage
-167.72x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Average -14 pts over 3 years

In 2024, the interest coverage of VIELLARD MIGEON ET COMPAG... (-167.7x) 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. Average customer payment term: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-806 days): operations structurally generate cash. Notable WCR improvement over the period (-56%), freeing up cash.

Operating WCR (2024) ?
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

-3 521 496 €

Customer credit (2024) ?
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

17 j

Supplier credit (2024) ?
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

38 j

Inventory turnover (2024) ?
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

2 j

WCR in days of revenue (2024) ?
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

-806 j

WCR and payment terms evolution
VIELLARD MIGEON ET COMPAGNIE SA

Positioning of VIELLARD MIGEON ET COMPAGNIE SA in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of VIELLARD MIGEON ET COMPAGNIE SA is estimated at 926 528 € (range 576 417€ - 1 101 467€). The price/revenue ratio is 0.59x (in line with sector norms). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
54 tx
576k€ 926k€ 1101k€
926 528 € Range: 576 417€ - 1 101 467€
NAF 5 année 2024

Valuation method used

Revenue Multiple
1 573 663 € × 0.59x = 926 528 €
Range: 576 418€ - 1 101 467€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sociétés holding)

Compare VIELLARD MIGEON ET COMPAGNIE SA with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about VIELLARD MIGEON ET COMPAGNIE SA

What is the revenue of VIELLARD MIGEON ET COMPAGNIE SA ?

The revenue of VIELLARD MIGEON ET COMPAGNIE SA in 2024 is 1.6 M€.

Is VIELLARD MIGEON ET COMPAGNIE SA profitable?

VIELLARD MIGEON ET COMPAGNIE SA recorded a net loss in 2024.

Where is the headquarters of VIELLARD MIGEON ET COMPAGNIE SA ?

The headquarters of VIELLARD MIGEON ET COMPAGNIE SA is located in MEZIRE (90120), in the department Territoire de Belfort.

Where to find the tax return of VIELLARD MIGEON ET COMPAGNIE SA ?

The tax return of VIELLARD MIGEON ET COMPAGNIE SA 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 VIELLARD MIGEON ET COMPAGNIE SA operate?

VIELLARD MIGEON ET COMPAGNIE SA operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.