VILLAGE CREOLE INVESTISSEMENT : revenue, balance sheet and financial ratios

VILLAGE CREOLE INVESTISSEMENT is a French company founded 28 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in LE LAMENTIN (97232), this company of category PME shows in 2020 a revenue of 429 k€. 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 - VILLAGE CREOLE INVESTISSEMENT (SIREN 418473674)
Indicator 2020 2019 2017 2016
Revenue 428 705 € 404 228 € 432 213 € 401 530 €
Net income 147 120 € 153 773 € 207 828 € 138 443 €
EBITDA 223 153 € 180 420 € 254 367 € 236 798 €
Net margin 34.3% 38.0% 48.1% 34.5%

Revenue and income statement

In 2020, VILLAGE CREOLE INVESTISSEMENT achieves revenue of 429 k€. Revenue is growing positively over 4 years (CAGR: +1.7%). Vs 2019: +6%. After deducting consumption (0 €), gross margin stands at 429 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 223 k€, representing 52.1% of revenue. Positive scissor effect: EBITDA margin improves by +7.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 147 k€, i.e. 34.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

428 705 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

428 705 €

EBITDA (2020) ?
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

223 153 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

184 558 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

147 120 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

52.1%

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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 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 61%. 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 3.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 18.6% 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 (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

41.621%

Financial autonomy (2020) ?
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

60.929%

Cash flow / Revenue (2020) ?
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

18.626%

Repayment capacity (2020) ?
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

3.764

Asset age ratio (2020) ?
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

64.5%

Solvency indicators evolution
VILLAGE CREOLE INVESTISSEMENT

Sector positioning

Debt ratio
41.62 2020
2017
2019
2020
Q1: 0.0
Med: 12.67
Q3: 165.39
Average

In 2020, the debt ratio of VILLAGE CREOLE INVESTISSE... (41.62) 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
60.93% 2020
2017
2019
2020
Q1: 2.37%
Med: 37.74%
Q3: 80.14%
Good +6 pts over 3 years

In 2020, the financial autonomy of VILLAGE CREOLE INVESTISSE... (60.9%) 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
3.76 years 2020
2017
2019
2020
Q1: -0.01 years
Med: 0.43 years
Q3: 9.29 years
Average +7 pts over 3 years

In 2020, the repayment capacity of VILLAGE CREOLE INVESTISSE... (3.76) 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 160.14. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2020) ?
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

160.142

Interest coverage (2020) ?
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

1.056

Liquidity indicators evolution
VILLAGE CREOLE INVESTISSEMENT

Sector positioning

Liquidity ratio
160.14 2020
2017
2019
2020
Q1: 80.05
Med: 255.82
Q3: 986.53
Average -22 pts over 3 years

In 2020, the liquidity ratio of VILLAGE CREOLE INVESTISSE... (160.14) 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
1.06x 2020
2017
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 13.36x
Good

In 2020, the interest coverage of VILLAGE CREOLE INVESTISSE... (1.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 72 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 174 days. Excellent situation: suppliers finance 102 days of the operating cycle (retail model). WCR is negative (-12 days): operations structurally generate cash.

Operating WCR (2020) ?
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

-14 169 €

Customer credit (2020) ?
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

72 j

Supplier credit (2020) ?
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

174 j

Inventory turnover (2020) ?
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 in days of revenue (2020) ?
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

-12 j

WCR and payment terms evolution
VILLAGE CREOLE INVESTISSEMENT

Positioning of VILLAGE CREOLE INVESTISSEMENT in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 193 transactions of similar company sales in 2020, the value of VILLAGE CREOLE INVESTISSEMENT is estimated at 925 522 € (range 392 732€ - 1 470 658€). With an EBITDA of 223 153€, the sector multiple of 6.2x is applied. The price/revenue ratio is 0.62x (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.

Estimated enterprise value 2020
193 transactions
392k€ 925k€ 1470k€
925 522 € Range: 392 732€ - 1 470 658€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
223 153 € × 6.2x
Estimation 1 383 807 €
570 157€ - 1 892 013€
Revenue Multiple 30%
428 705 € × 0.62x
Estimation 266 211 €
164 991€ - 589 759€
Net Income Multiple 20%
147 120 € × 5.2x
Estimation 768 778 €
290 783€ - 1 738 622€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 193 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 (Location de terrains et d'autres biens immobiliers)

Compare VILLAGE CREOLE INVESTISSEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about VILLAGE CREOLE INVESTISSEMENT

What is the revenue of VILLAGE CREOLE INVESTISSEMENT ?

The revenue of VILLAGE CREOLE INVESTISSEMENT in 2020 is 429 k€.

Is VILLAGE CREOLE INVESTISSEMENT profitable?

Yes, VILLAGE CREOLE INVESTISSEMENT generated a net profit of 147 k€ in 2020.

Where is the headquarters of VILLAGE CREOLE INVESTISSEMENT ?

The headquarters of VILLAGE CREOLE INVESTISSEMENT is located in LE LAMENTIN (97232), in the department Martinique.

Where to find the tax return of VILLAGE CREOLE INVESTISSEMENT ?

The tax return of VILLAGE CREOLE INVESTISSEMENT 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 VILLAGE CREOLE INVESTISSEMENT operate?

VILLAGE CREOLE INVESTISSEMENT operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.