VIOLLET INDUSTRIES : revenue, balance sheet and financial ratios

VIOLLET INDUSTRIES is a French company founded 65 years ago, specialized in the sector Fabrication de structures métalliques et de parties de structures. Based in ALBY-SUR-CHERAN (74540), this company of category PME shows in 2023 a revenue of 7.8 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 - VIOLLET INDUSTRIES (SIREN 326120045)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 7 845 889 € 9 196 561 € 6 126 456 € 4 175 990 € 4 655 166 € 5 988 329 € 4 964 755 € N/C
Net income 270 727 € 305 695 € 172 443 € 40 563 € 107 992 € 313 748 € 268 403 € 76 419 €
EBITDA 452 098 € 545 523 € 414 267 € 82 424 € 157 942 € 343 592 € 135 597 € N/C
Net margin 3.5% 3.3% 2.8% 1.0% 2.3% 5.2% 5.4% N/C

Revenue and income statement

In 2023, VIOLLET INDUSTRIES achieves revenue of 7.8 M€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +7.9%. Significant drop of -15% vs 2022. After deducting consumption (910 k€), gross margin stands at 6.9 M€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 452 k€, representing 5.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 271 k€, i.e. 3.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

7 845 889 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 936 094 €

EBITDA (2023) ?
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

452 098 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

346 849 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

270 727 €

EBITDA margin (2023) ?
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 28%. 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 43%. 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 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

28.305%

Financial autonomy (2023) ?
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

43.384%

Cash flow / Revenue (2023) ?
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

4.678%

Repayment capacity (2023) ?
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

1.125

Asset age ratio (2023) ?
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

31.7%

Solvency indicators evolution
VIOLLET INDUSTRIES

Sector positioning

Debt ratio
28.3 2023
2021
2022
2023
Q1: 7.46
Med: 26.84
Q3: 65.86
Average -22 pts over 3 years

In 2023, the debt ratio of VIOLLET INDUSTRIES (28.30) 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
43.38% 2023
2021
2022
2023
Q1: 25.01%
Med: 43.11%
Q3: 59.44%
Good

In 2023, the financial autonomy of VIOLLET INDUSTRIES (43.4%) 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
1.12 years 2023
2021
2022
2023
Q1: 0.04 years
Med: 0.84 years
Q3: 2.26 years
Average -16 pts over 3 years

In 2023, the repayment capacity of VIOLLET INDUSTRIES (1.12) 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 189.77. 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 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2023) ?
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

189.774

Interest coverage (2023) ?
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

1.277

Liquidity indicators evolution
VIOLLET INDUSTRIES

Sector positioning

Liquidity ratio
189.77 2023
2021
2022
2023
Q1: 168.02
Med: 232.53
Q3: 328.68
Average -30 pts over 3 years

In 2023, the liquidity ratio of VIOLLET INDUSTRIES (189.77) 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
1.28x 2023
2021
2022
2023
Q1: 0.06x
Med: 1.31x
Q3: 4.95x
Average -12 pts over 3 years

In 2023, the interest coverage of VIOLLET INDUSTRIES (1.3x) 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: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 29 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 59 days of revenue, i.e. 1.3 M€ to permanently finance.

Operating WCR (2023) ?
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

1 295 749 €

Customer credit (2023) ?
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

32 j

Supplier credit (2023) ?
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

45 j

Inventory turnover (2023) ?
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

29 j

WCR in days of revenue (2023) ?
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

59 j

WCR and payment terms evolution
VIOLLET INDUSTRIES

Positioning of VIOLLET INDUSTRIES in its sector

Comparison with sector Fabrication de structures métalliques et de parties de structures

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of VIOLLET INDUSTRIES is estimated at 641 078 € (range 385 730€ - 1 305 141€). With an EBITDA of 452 098€, the sector multiple of 1.0x 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
56 tx
385k€ 641k€ 1305k€
641 078 € Range: 385 730€ - 1 305 141€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
452 098 € × 1.0x
Estimation 468 763 €
300 982€ - 1 082 004€
Revenue Multiple 30%
7 845 889 € × 0.13x
Estimation 1 009 992 €
532 831€ - 1 282 348€
Net Income Multiple 20%
270 727 € × 1.9x
Estimation 518 500 €
376 953€ - 1 897 176€
How is this estimate calculated?

This estimate is based on the analysis of 56 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 de structures métalliques et de parties de structures)

Compare VIOLLET INDUSTRIES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de structures métalliques et de parties de structures

Frequently asked questions about VIOLLET INDUSTRIES

What is the revenue of VIOLLET INDUSTRIES ?

The revenue of VIOLLET INDUSTRIES in 2023 is 7.8 M€.

Is VIOLLET INDUSTRIES profitable?

Yes, VIOLLET INDUSTRIES generated a net profit of 271 k€ in 2023.

Where is the headquarters of VIOLLET INDUSTRIES ?

The headquarters of VIOLLET INDUSTRIES is located in ALBY-SUR-CHERAN (74540), in the department Haute-Savoie.

Where to find the tax return of VIOLLET INDUSTRIES ?

The tax return of VIOLLET INDUSTRIES 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 VIOLLET INDUSTRIES operate?

VIOLLET INDUSTRIES operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.