VIRGULE MEDITERRANEE : revenue, balance sheet and financial ratios

VIRGULE MEDITERRANEE is a French company founded 29 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in CAGNES-SUR-MER (06800), this company of category PME shows in 2024 a revenue of 142 k€. 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 - VIRGULE MEDITERRANEE (SIREN 411585821)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 141 800 € 126 657 € 114 206 € 71 301 € 75 940 € 86 382 € 79 815 € 76 336 € 89 416 €
Net income 10 820 € 1 950 € 2 485 € 3 964 € -2 924 € 489 € -132 € 144 € 2 423 €
EBITDA 12 855 € 3 867 € 4 664 € 6 431 € -1 349 € 2 868 € 1 005 € 827 € 3 651 €
Net margin 7.6% 1.5% 2.2% 5.6% -3.9% 0.6% -0.2% 0.2% 2.7%

Revenue and income statement

In 2024, VIRGULE MEDITERRANEE achieves revenue of 142 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.9%. Vs 2023, growth of +12% (127 k€ -> 142 k€). After deducting consumption (44 k€), gross margin stands at 98 k€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 9.1% of revenue. Positive scissor effect: EBITDA margin improves by +6.0 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11 k€, i.e. 7.6% 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

141 800 €

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

98 155 €

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

12 855 €

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

11 194 €

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

10 820 €

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

9.1%

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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 24%. 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 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 8.6% 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) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

23.761%

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

10.021%

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

8.57%

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

0.0

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

27.2%

Solvency indicators evolution
VIRGULE MEDITERRANEE

Sector positioning

Debt ratio
23.76 2024
2022
2023
2024
Q1: 0.0
Med: 4.0
Q3: 41.75
Average +11 pts over 3 years

In 2024, the debt ratio of VIRGULE MEDITERRANEE (23.76) 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
10.02% 2024
2022
2023
2024
Q1: 4.27%
Med: 38.89%
Q3: 76.46%
Average

In 2024, the financial autonomy of VIRGULE MEDITERRANEE (10.0%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Excellent

In 2024, the repayment capacity of VIRGULE MEDITERRANEE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 164.14. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

164.138

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

0.0

Liquidity indicators evolution
VIRGULE MEDITERRANEE

Sector positioning

Liquidity ratio
164.14 2024
2022
2023
2024
Q1: 138.89
Med: 313.79
Q3: 966.61
Average

In 2024, the liquidity ratio of VIRGULE MEDITERRANEE (164.14) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.27x
Average

In 2024, the interest coverage of VIRGULE MEDITERRANEE (0.0x) 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: 81 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 76 days. The company must finance 5 days of gap between collections and payments. Overall, WCR represents 2 days of revenue, i.e. 923 € to permanently finance. Notable WCR improvement over the period (-82%), freeing up cash.

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

923 €

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

81 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

76 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

0 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

2 j

WCR and payment terms evolution
VIRGULE MEDITERRANEE

Positioning of VIRGULE MEDITERRANEE in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of VIRGULE MEDITERRANEE is estimated at 70 386 € (range 27 412€ - 112 331€). With an EBITDA of 12 855€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.66x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
69 tx
27k€ 70k€ 112k€
70 386 € Range: 27 412€ - 112 331€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
12 855 € × 4.3x
Estimation 54 741 €
10 883€ - 87 642€
Revenue Multiple 30%
141 800 € × 0.66x
Estimation 93 432 €
54 375€ - 103 313€
Net Income Multiple 20%
10 820 € × 6.9x
Estimation 74 934 €
28 293€ - 187 581€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare VIRGULE MEDITERRANEE with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about VIRGULE MEDITERRANEE

What is the revenue of VIRGULE MEDITERRANEE ?

The revenue of VIRGULE MEDITERRANEE in 2024 is 142 k€.

Is VIRGULE MEDITERRANEE profitable?

Yes, VIRGULE MEDITERRANEE generated a net profit of 11 k€ in 2024.

Where is the headquarters of VIRGULE MEDITERRANEE ?

The headquarters of VIRGULE MEDITERRANEE is located in CAGNES-SUR-MER (06800), in the department Alpes-Maritimes.

Where to find the tax return of VIRGULE MEDITERRANEE ?

The tax return of VIRGULE MEDITERRANEE 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 VIRGULE MEDITERRANEE operate?

VIRGULE MEDITERRANEE operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.