BOISSET EFFERVESCENCE : revenue, balance sheet and financial ratios

BOISSET EFFERVESCENCE is a French company founded 44 years ago, specialized in the sector Fabrication de vins effervescents. Based in NUITS-SAINT-GEORGES (21700), this company of category ETI shows in 2024 a revenue of 47.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - BOISSET EFFERVESCENCE (SIREN 324696228)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 47 589 620 € 42 317 686 € 44 724 724 € 41 223 733 € 34 678 709 € 39 244 410 € 174 423 € 181 600 € 168 800 €
Net income -628 577 € -2 659 445 € -29 760 € -110 752 € -594 190 € 963 110 € 490 027 € 117 220 € 110 457 €
EBITDA 631 368 € -1 368 807 € 1 772 783 € 1 072 989 € -379 401 € 646 389 € 167 227 € 173 896 € 163 533 €
Net margin -1.3% -6.3% -0.1% -0.3% -1.7% 2.5% 280.9% 64.5% 65.4%

Revenue and income statement

In 2024, BOISSET EFFERVESCENCE achieves revenue of 47.6 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +102.4%. Vs 2023, growth of +12% (42.3 M€ -> 47.6 M€). After deducting consumption (23.4 M€), gross margin stands at 24.2 M€, i.e. a rate of 51%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 631 k€, representing 1.3% of revenue. Positive scissor effect: EBITDA margin improves by +4.6 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -629 k€ (-1.3% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

47 589 620 €

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

24 173 087 €

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

631 368 €

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

1 398 779 €

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

-628 577 €

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

1.3%

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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 179%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 15.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.6% 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

178.662%

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

24.549%

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

3.617%

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

15.836

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

49.2%

Solvency indicators evolution
BOISSET EFFERVESCENCE

Sector positioning

Debt ratio
178.66 2024
2022
2023
2024
Q1: 12.56
Med: 44.29
Q3: 127.75
Watch

In 2024, the debt ratio of BOISSET EFFERVESCENCE (178.66) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
24.55% 2024
2022
2023
2024
Q1: 31.4%
Med: 47.71%
Q3: 66.3%
Watch

In 2024, the financial autonomy of BOISSET EFFERVESCENCE (24.6%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
15.84 years 2024
2022
2023
2024
Q1: 0.14 years
Med: 2.81 years
Q3: 8.49 years
Watch

In 2024, the repayment capacity of BOISSET EFFERVESCENCE (15.84) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 273.72. 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 218.2x. Operating income very largely covers interest expenses: high safety margin.

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

273.718

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

218.203

Liquidity indicators evolution
BOISSET EFFERVESCENCE

Sector positioning

Liquidity ratio
273.72 2024
2022
2023
2024
Q1: 191.3
Med: 351.94
Q3: 663.7
Average

In 2024, the liquidity ratio of BOISSET EFFERVESCENCE (273.72) 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
218.2x 2024
2022
2023
2024
Q1: 1.32x
Med: 9.9x
Q3: 38.08x
Excellent

In 2024, the interest coverage of BOISSET EFFERVESCENCE (218.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 73 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 156 days. Excellent situation: suppliers finance 83 days of the operating cycle (retail model). Inventory turnover is 310 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 365 days of revenue, i.e. 48.3 M€ to permanently finance. Over 2016-2024, WCR increased by +3724%, 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

48 292 519 €

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

73 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

156 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

310 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

365 j

WCR and payment terms evolution
BOISSET EFFERVESCENCE

Positioning of BOISSET EFFERVESCENCE in its sector

Comparison with sector Fabrication de vins effervescents

Valuation estimate

Based on 55 transactions of similar company sales (all years), the value of BOISSET EFFERVESCENCE is estimated at 7 208 258 € (range 3 884 113€ - 17 420 238€). With an EBITDA of 631 368€, the sector multiple of 2.8x is applied. The price/revenue ratio is 0.34x (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
55 tx
3884k€ 7208k€ 17420k€
7 208 258 € Range: 3 884 113€ - 17 420 238€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
631 368 € × 2.8x
Estimation 1 738 042 €
863 103€ - 4 367 016€
Revenue Multiple 30%
47 589 620 € × 0.34x
Estimation 16 325 285 €
8 919 132€ - 39 175 611€
How is this estimate calculated?

This estimate is based on the analysis of 55 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 vins effervescents)

Compare BOISSET EFFERVESCENCE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de vins effervescents

Frequently asked questions about BOISSET EFFERVESCENCE

What is the revenue of BOISSET EFFERVESCENCE ?

The revenue of BOISSET EFFERVESCENCE in 2024 is 47.6 M€.

Is BOISSET EFFERVESCENCE profitable?

BOISSET EFFERVESCENCE recorded a net loss in 2024.

Where is the headquarters of BOISSET EFFERVESCENCE ?

The headquarters of BOISSET EFFERVESCENCE is located in NUITS-SAINT-GEORGES (21700), in the department Cote-d'Or.

Where to find the tax return of BOISSET EFFERVESCENCE ?

The tax return of BOISSET EFFERVESCENCE 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 BOISSET EFFERVESCENCE operate?

BOISSET EFFERVESCENCE operates in the sector Fabrication de vins effervescents (NAF code 11.02A). See the 'Sector positioning' section above to compare the company with its competitors.