VIENNE ENROBES : revenue, balance sheet and financial ratios

VIENNE ENROBES is a French company founded 39 years ago, specialized in the sector Fabrication d'autres produits minéraux non métalliques n.c.a.. Based in POITIERS (86000), this company of category PME shows in 2024 a revenue of 5.9 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 - VIENNE ENROBES (SIREN 338311251)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 5 910 654 € 7 284 227 € 6 726 830 € 4 632 718 € 4 349 482 € 5 619 526 € 4 143 079 € 3 934 431 € 4 713 293 €
Net income 285 043 € 385 939 € 399 630 € 245 848 € 223 610 € 248 756 € 151 227 € 221 612 € 361 640 €
EBITDA 452 804 € 526 101 € 497 750 € 399 850 € 469 677 € 482 083 € 407 743 € 368 938 € 528 018 €
Net margin 4.8% 5.3% 5.9% 5.3% 5.1% 4.4% 3.7% 5.6% 7.7%

Revenue and income statement

In 2024, VIENNE ENROBES achieves revenue of 5.9 M€. Revenue is growing positively over 9 years (CAGR: +2.9%). Significant drop of -19% vs 2023. After deducting consumption (4.7 M€), gross margin stands at 1.2 M€, i.e. a rate of 20%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 453 k€, representing 7.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 285 k€, i.e. 4.8% of revenue. This profit can be retained or distributed to shareholders.

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

5 910 654 €

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

1 193 265 €

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

452 804 €

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

258 885 €

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

285 043 €

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

7.6%

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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 0%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 6.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

0.0%

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

12.406%

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

6.087%

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

0.0

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

17.7%

Solvency indicators evolution
VIENNE ENROBES

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 11.35
Q3: 71.05
Excellent

In 2024, the debt ratio of VIENNE ENROBES (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
12.41% 2024
2022
2023
2024
Q1: 9.68%
Med: 23.36%
Q3: 45.54%
Average -9 pts over 3 years

In 2024, the financial autonomy of VIENNE ENROBES (12.4%) 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 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.65 years
Excellent

In 2024, the repayment capacity of VIENNE ENROBES (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 94.14. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

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

94.136

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

0.059

Liquidity indicators evolution
VIENNE ENROBES

Sector positioning

Liquidity ratio
94.14 2024
2022
2023
2024
Q1: 94.61
Med: 137.76
Q3: 236.84
Average

In 2024, the liquidity ratio of VIENNE ENROBES (94.14) 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
0.06x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.99x
Q3: 6.91x
Average

In 2024, the interest coverage of VIENNE ENROBES (0.1x) 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: 79 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 76 days. The company must finance 3 days of gap between collections and payments. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 47 days of revenue, i.e. 767 k€ to permanently finance.

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

767 144 €

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

79 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

76 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

5 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

47 j

WCR and payment terms evolution
VIENNE ENROBES

Positioning of VIENNE ENROBES in its sector

Comparison with sector Fabrication d'autres produits minéraux non métalliques n.c.a.

Valuation estimate

Based on 228 transactions of similar company sales (all years), the value of VIENNE ENROBES is estimated at 679 112 € (range 292 989€ - 1 823 364€). With an EBITDA of 452 804€, the sector multiple of 1.5x is applied. The price/revenue ratio is 0.13x (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.

Estimated enterprise value 2024
228 transactions
292k€ 679k€ 1823k€
679 112 € Range: 292 989€ - 1 823 364€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
452 804 € × 1.5x
Estimation 697 866 €
217 637€ - 1 806 879€
Revenue Multiple 30%
5 910 654 € × 0.13x
Estimation 757 110 €
522 289€ - 2 251 348€
Net Income Multiple 20%
285 043 € × 1.8x
Estimation 515 232 €
137 422€ - 1 222 600€
How is this estimate calculated?

This estimate is based on the analysis of 228 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 (Fabrication d'autres produits minéraux non métalliques n.c.a.)

Compare VIENNE ENROBES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'autres produits minéraux non métalliques n.c.a.

Frequently asked questions about VIENNE ENROBES

What is the revenue of VIENNE ENROBES ?

The revenue of VIENNE ENROBES in 2024 is 5.9 M€.

Is VIENNE ENROBES profitable?

Yes, VIENNE ENROBES generated a net profit of 285 k€ in 2024.

Where is the headquarters of VIENNE ENROBES ?

The headquarters of VIENNE ENROBES is located in POITIERS (86000), in the department Vienne.

Where to find the tax return of VIENNE ENROBES ?

The tax return of VIENNE ENROBES 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 VIENNE ENROBES operate?

VIENNE ENROBES operates in the sector Fabrication d'autres produits minéraux non métalliques n.c.a. (NAF code 23.99Z). See the 'Sector positioning' section above to compare the company with its competitors.