VIVARAIS ENERGIES : revenue, balance sheet and financial ratios

VIVARAIS ENERGIES is a French company founded 19 years ago, specialized in the sector Travaux d'installation d'équipements thermiques et de climatisation. Based in AUBENAS (07200), this company of category PME shows in 2024 a revenue of 2.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - VIVARAIS ENERGIES (SIREN 491786927)
Indicator 2024 2022 2021 2020 2019 2018 2017
Revenue 2 789 380 € 2 269 565 € 2 298 915 € 2 067 927 € 2 109 899 € 1 610 051 € 1 490 367 €
Net income 210 859 € 148 417 € 120 343 € 104 472 € 156 996 € 30 450 € 61 579 €
EBITDA 289 659 € 209 823 € 177 209 € 108 171 € 232 086 € 61 541 € 98 047 €
Net margin 7.6% 6.5% 5.2% 5.1% 7.4% 1.9% 4.1%

Revenue and income statement

In 2024, VIVARAIS ENERGIES achieves revenue of 2.8 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.4%. Vs 2022, growth of +23% (2.3 M€ -> 2.8 M€). After deducting consumption (1.3 M€), gross margin stands at 1.5 M€, i.e. a rate of 52%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 290 k€, representing 10.4% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 211 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

2 789 380 €

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

1 452 569 €

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

289 659 €

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

273 433 €

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

210 859 €

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

10.3%

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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 8%. 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 52%. 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 0.3 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) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

8.443%

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

52.424%

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

8.095%

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

0.262

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

32.8%

Solvency indicators evolution
VIVARAIS ENERGIES

Sector positioning

Debt ratio
8.44 2024
2021
2022
2024
Q1: 0.99
Med: 13.23
Q3: 41.2
Good -5 pts over 3 years

In 2024, the debt ratio of VIVARAIS ENERGIES (8.44) 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
52.42% 2024
2021
2022
2024
Q1: 17.5%
Med: 38.73%
Q3: 57.7%
Good

In 2024, the financial autonomy of VIVARAIS ENERGIES (52.4%) 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
0.26 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 1.04 years
Average

In 2024, the repayment capacity of VIVARAIS ENERGIES (0.26) 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 200.30. 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

200.302

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

0.63

Liquidity indicators evolution
VIVARAIS ENERGIES

Sector positioning

Liquidity ratio
200.3 2024
2021
2022
2024
Q1: 154.33
Med: 215.1
Q3: 312.74
Average +9 pts over 3 years

In 2024, the liquidity ratio of VIVARAIS ENERGIES (200.30) 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
0.63x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.09x
Q3: 2.3x
Good -19 pts over 3 years

In 2024, the interest coverage of VIVARAIS ENERGIES (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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Inventory turnover is 85 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 42 days of revenue, i.e. 322 k€ to permanently finance. Over 2017-2024, WCR increased by +47%, 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

321 867 €

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

7 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

25 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

85 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

42 j

WCR and payment terms evolution
VIVARAIS ENERGIES

Positioning of VIVARAIS ENERGIES in its sector

Comparison with sector Travaux d'installation d'équipements thermiques et de climatisation

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 158 224€ to 763 290€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
158k€ 410k€ 763k€
410 832 € Range: 158 224€ - 763 290€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 d'installation d'équipements thermiques et de climatisation)

Compare VIVARAIS ENERGIES with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation d'équipements thermiques et de climatisation

Frequently asked questions about VIVARAIS ENERGIES

What is the revenue of VIVARAIS ENERGIES ?

The revenue of VIVARAIS ENERGIES in 2024 is 2.8 M€.

Is VIVARAIS ENERGIES profitable?

Yes, VIVARAIS ENERGIES generated a net profit of 211 k€ in 2024.

Where is the headquarters of VIVARAIS ENERGIES ?

The headquarters of VIVARAIS ENERGIES is located in AUBENAS (07200), in the department Ardeche.

Where to find the tax return of VIVARAIS ENERGIES ?

The tax return of VIVARAIS ENERGIES 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 VIVARAIS ENERGIES operate?

VIVARAIS ENERGIES operates in the sector Travaux d'installation d'équipements thermiques et de climatisation (NAF code 43.22B). See the 'Sector positioning' section above to compare the company with its competitors.