Employees: 12 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1983-10-01 (42 years)Status: ActiveBusiness sector: Travaux de peinture et vitrerieLocation: MARTINVAST (50690), Manche
VIGER ET CIE : revenue, balance sheet and financial ratios
VIGER ET CIE is a French company
founded 42 years ago,
specialized in the sector Travaux de peinture et vitrerie.
Based in MARTINVAST (50690),
this company of category PME
shows in 2024 a revenue of 6.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - VIGER ET CIE (SIREN 328971775)
Indicator
2024
2023
2022
2021
Revenue
6 005 827 €
4 745 237 €
5 076 722 €
5 978 151 €
Net income
356 096 €
221 610 €
437 158 €
309 030 €
EBITDA
636 697 €
469 159 €
721 167 €
480 895 €
Net margin
5.9%
4.7%
8.6%
5.2%
Revenue and income statement
In 2024, VIGER ET CIE achieves revenue of 6.0 M€. Revenue is growing positively over 4 years (CAGR: +0.2%). Vs 2023, growth of +27% (4.7 M€ -> 6.0 M€). After deducting consumption (1.2 M€), gross margin stands at 4.8 M€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 637 k€, representing 10.6% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 356 k€, i.e. 5.9% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2024)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
6 005 827 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
4 798 545 €
EBITDA (2024)
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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
636 697 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
505 108 €
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
356 096 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
10.6%
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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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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 72%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.1% 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)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
71.971%
Financial autonomy (2024)
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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
33.905%
Cash flow / Revenue (2024)
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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
8.131%
Repayment capacity (2024)
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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
1.442
Asset age ratio (2024)
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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
2021
2022
2023
2024
Debt ratio
36.124
57.434
74.905
71.971
Financial autonomy
36.375
40.524
36.646
33.905
Repayment capacity
0.965
1.127
1.674
1.442
Cash flow / Revenue
5.878%
10.713%
8.026%
8.131%
Sector positioning
Debt ratio
71.972024
2022
2023
2024
Q1: 0.09
Med: 10.81
Q3: 41.59
Average
In 2024, the debt ratio of VIGER ET CIE (71.97) 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
33.91%2024
2022
2023
2024
Q1: 4.71%
Med: 31.2%
Q3: 55.39%
Good-10 pts over 3 years
In 2024, the financial autonomy of VIGER ET CIE (33.9%) 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
1.44 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.77 years
Average
In 2024, the repayment capacity of VIGER ET CIE (1.44) 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 164.06. 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 3.5x. Financial charges are adequately covered by operations.
Liquidity ratio (2024)
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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
164.06
Interest coverage (2024)
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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
3.452
Liquidity indicators evolution VIGER ET CIE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2021
2022
2023
2024
Liquidity ratio
178.725
199.38
188.645
164.06
Interest coverage
0.558
0.935
3.009
3.452
Sector positioning
Liquidity ratio
164.062024
2022
2023
2024
Q1: 141.52
Med: 207.6
Q3: 324.48
Average-15 pts over 3 years
In 2024, the liquidity ratio of VIGER ET CIE (164.06) 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
3.45x2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.54x
Excellent+9 pts over 3 years
In 2024, the interest coverage of VIGER ET CIE (3.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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: 88 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. The company must finance 15 days of gap between collections and payments. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 96 days of revenue, i.e. 1.6 M€ to permanently finance. Over 2021-2024, WCR increased by +50%, requiring additional financing.
Operating WCR (2024)
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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
1 609 802 €
Customer credit (2024)
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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
88 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
73 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
9 j
WCR in days of revenue (2024)
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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
96 j
WCR and payment terms evolution VIGER ET CIE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2021
2022
2023
2024
Operating WCR
1 070 567 €
1 096 724 €
972 489 €
1 609 802 €
Inventory turnover (days)
13
10
9
9
Customer payment term (days)
73
86
80
88
Supplier payment term (days)
55
49
43
73
Positioning of VIGER ET CIE in its sector
Comparison with sector Travaux de peinture et vitrerie
Valuation estimate
Based on 88 transactions of similar company sales
(all years),
the value of VIGER ET CIE is estimated at
1 403 156 €
(range 486 355€ - 2 477 127€).
With an EBITDA of 636 697€, the sector multiple of 2.7x is applied.
The price/revenue ratio is 0.18x
(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. Medium reliability: estimate to be confirmed with in-depth analysis.
Estimated enterprise value2024
88 tx
486k€1403k€2477k€
1 403 156 €Range: 486 355€ - 2 477 127€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
636 697 €×2.7x
Estimation1 728 095 €
523 161€ - 2 990 870€
Revenue Multiple30%
6 005 827 €×0.18x
Estimation1 091 028 €
502 009€ - 1 927 940€
Net Income Multiple20%
356 096 €×3.0x
Estimation1 059 003 €
370 862€ - 2 016 552€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 88 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 (Travaux de peinture et vitrerie)
Compare VIGER ET CIE with other companies in the same sector:
Yes, VIGER ET CIE generated a net profit of 356 k€ in 2024.
Where is the headquarters of VIGER ET CIE ?
The headquarters of VIGER ET CIE is located in MARTINVAST (50690), in the department Manche.
Where to find the tax return of VIGER ET CIE ?
The tax return of VIGER ET CIE 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 VIGER ET CIE operate?
VIGER ET CIE operates in the sector Travaux de peinture et vitrerie (NAF code 43.34Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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