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VIERS CAB PIECES AUTO : revenue, balance sheet and financial ratios

VIERS CAB PIECES AUTO is a French company founded 20 years ago, specialized in the sector Commerce de gros d'équipements automobiles. Based in MALEMORT (19360), this company of category PME shows in 2023 a revenue of 3.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - VIERS CAB PIECES AUTO (SIREN 488183088)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C 2 980 242 € N/C N/C N/C N/C N/C N/C
Net income 280 779 € 265 215 € 198 016 € 226 728 € 119 756 € 168 598 € 154 806 € 145 708 € 131 440 €
EBITDA N/C N/C 285 066 € N/C N/C N/C N/C N/C N/C
Net margin N/C N/C 6.6% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, VIERS CAB PIECES AUTO generates positive net income of 281 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 131 k€ -> 281 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

280 779 €

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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 6%. 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 49%. 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

5.575%

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

48.746%

Asset age ratio (2025) ?
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

36.8%

Solvency indicators evolution
VIERS CAB PIECES AUTO

Sector positioning

Debt ratio
5.58 2025
2023
2024
2025
Q1: 0.9
Med: 11.6
Q3: 38.39
Good -32 pts over 3 years

In 2025, the debt ratio of VIERS CAB PIECES AUTO (5.58) 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
48.75% 2025
2023
2024
2025
Q1: 32.99%
Med: 54.93%
Q3: 65.85%
Average -12 pts over 3 years

In 2025, the financial autonomy of VIERS CAB PIECES AUTO (48.8%) 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
1.17 years 2023
2023
Q1: 0.0 years
Med: 0.27 years
Q3: 2.55 years
Average

In 2023, the repayment capacity of VIERS CAB PIECES AUTO (1.17) 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 181.41. 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

181.409

Liquidity indicators evolution
VIERS CAB PIECES AUTO

Sector positioning

Liquidity ratio
181.41 2025
2023
2024
2025
Q1: 175.74
Med: 247.62
Q3: 348.53
Average -31 pts over 3 years

In 2025, the liquidity ratio of VIERS CAB PIECES AUTO (181.41) 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
0.05x 2023
2023
Q1: 0.0x
Med: 1.24x
Q3: 8.77x
Average

In 2023, the interest coverage of VIERS CAB PIECES AUTO (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.

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
VIERS CAB PIECES AUTO

Positioning of VIERS CAB PIECES AUTO in its sector

Comparison with sector Commerce de gros d'équipements automobiles

Valuation estimate

Based on 213 transactions of similar company sales (all years), the value of VIERS CAB PIECES AUTO is estimated at 746 484 € (range 206 907€ - 1 370 997€). 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 2025
213 transactions
206k€ 746k€ 1370k€
746 484 € Range: 206 907€ - 1 370 997€
NAF 5 all-time

Valuation method used

Net Income Multiple
280 779 € × 2.7x = 746 485 €
Range: 206 908€ - 1 370 997€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 213 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 (Commerce de gros d'équipements automobiles)

Compare VIERS CAB PIECES AUTO with other companies in the same sector:

Frequently asked questions about VIERS CAB PIECES AUTO

What is the revenue of VIERS CAB PIECES AUTO ?

The revenue of VIERS CAB PIECES AUTO in 2023 is 3.0 M€.

Is VIERS CAB PIECES AUTO profitable?

Yes, VIERS CAB PIECES AUTO generated a net profit of 281 k€ in 2025.

Where is the headquarters of VIERS CAB PIECES AUTO ?

The headquarters of VIERS CAB PIECES AUTO is located in MALEMORT (19360), in the department Correze.

Where to find the tax return of VIERS CAB PIECES AUTO ?

The tax return of VIERS CAB PIECES AUTO 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 VIERS CAB PIECES AUTO operate?

VIERS CAB PIECES AUTO operates in the sector Commerce de gros d'équipements automobiles (NAF code 45.31Z). See the 'Sector positioning' section above to compare the company with its competitors.