Employees: NN (None)Legal category: SCA (commandite par actions)Size: PMECreation date: 2019-12-12 (6 years)Status: ActiveBusiness sector: Activités spécialisées, scientifiques et techniques diversesLocation: PARIS (75018), Paris
VUE COMMUNE : revenue, balance sheet and financial ratios
VUE COMMUNE is a French company
founded 6 years ago,
specialized in the sector Activités spécialisées, scientifiques et techniques diverses.
Based in PARIS (75018),
this company of category PME
shows in 2024 a revenue of 197 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, VUE COMMUNE achieves revenue of 197 k€. Revenue is growing positively over 5 years (CAGR: +1.4%). Significant drop of -24% vs 2023. After deducting consumption (0 €), gross margin stands at 197 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 15 k€, representing 7.8% of revenue. Warning negative scissor effect: despite revenue change (-24%), EBITDA varies by -75%, reducing margin by 15.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 23 k€, i.e. 11.7% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2024)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
196 654 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
196 654 €
EBITDA (2024)
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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
15 327 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
15 370 €
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
23 029 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
7.8%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 9%. 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 73%. 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 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.7% 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 (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
9.155%
Financial autonomy (2024)
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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
72.599%
Cash flow / Revenue (2024)
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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
11.71%
Repayment capacity (2024)
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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
0.883
Solvency indicators evolution VUE COMMUNE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2020
2021
2022
2023
2024
Debt ratio
0.0
0.0
0.0
0.0
9.155
Financial autonomy
41.085
71.899
66.633
67.603
72.599
Repayment capacity
0.0
0.0
0.0
0.0
0.883
Cash flow / Revenue
36.634%
33.233%
32.641%
19.081%
11.71%
Sector positioning
Debt ratio
9.152024
2022
2023
2024
Q1: 0.0
Med: 4.67
Q3: 40.89
Average+28 pts over 3 years
In 2024, the debt ratio of VUE COMMUNE (9.15) 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
72.6%2024
2022
2023
2024
Q1: 4.58%
Med: 32.74%
Q3: 63.16%
Excellent
In 2024, the financial autonomy of VUE COMMUNE (72.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
Repayment capacity
0.88 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.43 years
Average+50 pts over 3 years
In 2024, the repayment capacity of VUE COMMUNE (0.88) 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 471.03. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
471.033
Interest coverage (2024)
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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 VUE COMMUNE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2020
2021
2022
2023
2024
Liquidity ratio
163.674
348.028
297.496
306.972
471.033
Interest coverage
0.0
0.0
0.0
0.0
0.0
Sector positioning
Liquidity ratio
471.032024
2022
2023
2024
Q1: 144.63
Med: 259.05
Q3: 521.3
Good+16 pts over 3 years
In 2024, the liquidity ratio of VUE COMMUNE (471.03) 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
0.0x2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.45x
Average
In 2024, the interest coverage of VUE COMMUNE (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: 171 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. The gap of 108 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 382 days of revenue, i.e. 209 k€ to permanently finance. Over 2020-2024, WCR increased by +440%, requiring additional financing.
Operating WCR (2024)
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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
208 530 €
Customer credit (2024)
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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
171 j
Supplier credit (2024)
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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
63 j
Inventory turnover (2024)
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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)
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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
382 j
WCR and payment terms evolution VUE COMMUNE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2020
2021
2022
2023
2024
Operating WCR
38 616 €
77 434 €
74 741 €
165 087 €
208 530 €
Inventory turnover (days)
0
0
0
0
0
Customer payment term (days)
127
50
57
123
171
Supplier payment term (days)
79
11
29
100
63
Positioning of VUE COMMUNE in its sector
Comparison with sector Activités spécialisées, scientifiques et techniques diverses
Valuation estimate
Based on 98 transactions of similar company sales
(all years),
the value of VUE COMMUNE is estimated at
70 346 €
(range 18 157€ - 117 410€).
With an EBITDA of 15 327€, the sector multiple of 3.5x is applied.
The price/revenue ratio is 0.36x
(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 value2024
98 tx
18k€70k€117k€
70 346 €Range: 18 157€ - 117 410€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
15 327 €×3.5x
Estimation53 096 €
13 230€ - 87 045€
Revenue Multiple30%
196 654 €×0.36x
Estimation71 481 €
23 472€ - 120 949€
Net Income Multiple20%
23 029 €×4.9x
Estimation111 772 €
22 505€ - 188 017€
How is this estimate calculated?
This estimate is based on the analysis of 98 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 (Activités spécialisées, scientifiques et techniques diverses)
Compare VUE COMMUNE with other companies in the same sector:
Yes, VUE COMMUNE generated a net profit of 23 k€ in 2024.
Where is the headquarters of VUE COMMUNE ?
The headquarters of VUE COMMUNE is located in PARIS (75018), in the department Paris.
Where to find the tax return of VUE COMMUNE ?
The tax return of VUE COMMUNE 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 VUE COMMUNE operate?
VUE COMMUNE operates in the sector Activités spécialisées, scientifiques et techniques diverses (NAF code 74.90B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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