VILLEROY ET BOCH ARTS DE LA TABLE : revenue, balance sheet and financial ratios

VILLEROY ET BOCH ARTS DE LA TABLE is a French company founded 40 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in PARIS (75008), this company of category ETI shows in 2024 a revenue of 24.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - VILLEROY ET BOCH ARTS DE LA TABLE (SIREN 334643350)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 23 983 281 € 22 404 548 € 21 626 889 € 21 386 806 € 17 661 014 € 19 361 398 € 19 202 589 € 19 236 522 € 19 516 169 €
Net income 891 616 € 691 871 € 1 122 073 € 2 089 582 € 1 070 769 € 1 110 668 € 590 039 € 539 151 € 433 128 €
EBITDA 1 396 839 € 1 117 699 € 1 636 616 € 3 102 076 € 1 962 405 € 1 005 306 € 802 509 € 821 796 € 1 127 643 €
Net margin 3.7% 3.1% 5.2% 9.8% 6.1% 5.7% 3.1% 2.8% 2.2%

Revenue and income statement

In 2024, VILLEROY ET BOCH ARTS DE LA TABLE achieves revenue of 24.0 M€. Revenue is growing positively over 9 years (CAGR: +2.6%). Vs 2023: +7%. After deducting consumption (10.9 M€), gross margin stands at 13.1 M€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.4 M€, representing 5.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 892 k€, i.e. 3.7% 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

23 983 281 €

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

13 090 262 €

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

1 396 839 €

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

1 289 451 €

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

891 616 €

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

5.8%

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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 53%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

6.484%

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

52.906%

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

4.838%

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

0.395

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

43.1%

Solvency indicators evolution
VILLEROY ET BOCH ARTS DE LA TABLE

Sector positioning

Debt ratio
6.48 2024
2022
2023
2024
Q1: 0.9
Med: 20.7
Q3: 70.89
Good

In 2024, the debt ratio of VILLEROY ET BOCH ARTS DE ... (6.48) 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
52.91% 2024
2022
2023
2024
Q1: 7.19%
Med: 33.38%
Q3: 56.89%
Good +9 pts over 3 years

In 2024, the financial autonomy of VILLEROY ET BOCH ARTS DE ... (52.9%) 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
0.4 years 2024
2022
2023
2024
Q1: -0.07 years
Med: 0.06 years
Q3: 2.39 years
Average +14 pts over 3 years

In 2024, the repayment capacity of VILLEROY ET BOCH ARTS DE ... (0.40) 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 289.07. 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 0.6x. 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

289.072

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

0.634

Liquidity indicators evolution
VILLEROY ET BOCH ARTS DE LA TABLE

Sector positioning

Liquidity ratio
289.07 2024
2022
2023
2024
Q1: 141.42
Med: 215.48
Q3: 351.71
Good +12 pts over 3 years

In 2024, the liquidity ratio of VILLEROY ET BOCH ARTS DE ... (289.07) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.63x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.06x
Q3: 3.94x
Good -21 pts over 3 years

In 2024, the interest coverage of VILLEROY ET BOCH ARTS DE ... (0.6x) 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: 19 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Inventory turnover is 40 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 111 days of revenue, i.e. 7.4 M€ to permanently finance. Over 2016-2024, WCR increased by +65%, requiring additional financing.

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

7 389 729 €

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

19 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

27 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

40 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

111 j

WCR and payment terms evolution
VILLEROY ET BOCH ARTS DE LA TABLE

Positioning of VILLEROY ET BOCH ARTS DE LA TABLE in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 61 transactions of similar company sales in 2024, the value of VILLEROY ET BOCH ARTS DE LA TABLE is estimated at 5 730 368 € (range 3 931 131€ - 8 626 721€). With an EBITDA of 1 396 839€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.22x (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 value 2024
61 tx
3931k€ 5730k€ 8626k€
5 730 368 € Range: 3 931 131€ - 8 626 721€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 396 839 € × 4.7x
Estimation 6 586 297 €
4 745 449€ - 10 264 267€
Revenue Multiple 30%
23 983 281 € × 0.22x
Estimation 5 282 975 €
3 910 046€ - 6 931 238€
Net Income Multiple 20%
891 616 € × 4.8x
Estimation 4 261 635 €
1 926 968€ - 7 076 083€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 détail d'autres équipements du foyer)

Compare VILLEROY ET BOCH ARTS DE LA TABLE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about VILLEROY ET BOCH ARTS DE LA TABLE

What is the revenue of VILLEROY ET BOCH ARTS DE LA TABLE ?

The revenue of VILLEROY ET BOCH ARTS DE LA TABLE in 2024 is 24.0 M€.

Is VILLEROY ET BOCH ARTS DE LA TABLE profitable?

Yes, VILLEROY ET BOCH ARTS DE LA TABLE generated a net profit of 892 k€ in 2024.

Where is the headquarters of VILLEROY ET BOCH ARTS DE LA TABLE ?

The headquarters of VILLEROY ET BOCH ARTS DE LA TABLE is located in PARIS (75008), in the department Paris.

Where to find the tax return of VILLEROY ET BOCH ARTS DE LA TABLE ?

The tax return of VILLEROY ET BOCH ARTS DE LA TABLE 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 VILLEROY ET BOCH ARTS DE LA TABLE operate?

VILLEROY ET BOCH ARTS DE LA TABLE operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.