BOURGUIGNONNE CIRES ET DERIVES : revenue, balance sheet and financial ratios

BOURGUIGNONNE CIRES ET DERIVES is a French company founded 69 years ago, specialized in the sector Autres activités manufacturières n.c.a. . Based in CHATENOY-LE-ROYAL (71880), this company of category PME shows in 2024 a revenue of 2.3 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 - BOURGUIGNONNE CIRES ET DERIVES (SIREN 725421218)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 317 126 € 2 218 575 € N/C N/C N/C N/C N/C N/C N/C
Net income 203 418 € 189 207 € 96 744 € 81 022 € 91 953 € 25 664 € 49 825 € 77 224 € 65 412 €
EBITDA 309 345 € 267 262 € N/C N/C N/C N/C N/C N/C N/C
Net margin 8.8% 8.5% N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, BOURGUIGNONNE CIRES ET DERIVES achieves revenue of 2.3 M€. Revenue is growing positively over 9 years (CAGR: +4.4%). Vs 2023: +4%. After deducting consumption (916 k€), gross margin stands at 1.4 M€, i.e. a rate of 60%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 309 k€, representing 13.4% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 203 k€, i.e. 8.8% 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

2 317 126 €

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

1 401 440 €

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

309 345 €

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

276 510 €

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

203 418 €

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

13.3%

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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 21%. 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 62%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.2% 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) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

20.827%

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

61.717%

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

10.233%

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

0.806

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

20.0%

Solvency indicators evolution
BOURGUIGNONNE CIRES ET DERIVES

Sector positioning

Debt ratio
20.83 2024
2022
2023
2024
Q1: 0.0
Med: 13.42
Q3: 58.21
Average +13 pts over 3 years

In 2024, the debt ratio of BOURGUIGNONNE CIRES ET DE... (20.83) 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
61.72% 2024
2022
2023
2024
Q1: 3.01%
Med: 37.68%
Q3: 59.72%
Excellent

In 2024, the financial autonomy of BOURGUIGNONNE CIRES ET DE... (61.7%) 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
0.81 years 2024
2023
2024
Q1: -0.01 years
Med: 0.0 years
Q3: 1.41 years
Average

In 2024, the repayment capacity of BOURGUIGNONNE CIRES ET DE... (0.81) 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 346.56. 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 1.7x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

346.561

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

1.684

Liquidity indicators evolution
BOURGUIGNONNE CIRES ET DERIVES

Sector positioning

Liquidity ratio
346.56 2024
2022
2023
2024
Q1: 147.83
Med: 245.69
Q3: 440.33
Good -10 pts over 3 years

In 2024, the liquidity ratio of BOURGUIGNONNE CIRES ET DE... (346.56) 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
1.68x 2024
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.39x
Good -6 pts over 2 years

In 2024, the interest coverage of BOURGUIGNONNE CIRES ET DE... (1.7x) 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: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 89 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 97 days of revenue, i.e. 626 k€ to permanently finance.

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

626 319 €

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

33 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

47 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

89 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

97 j

WCR and payment terms evolution
BOURGUIGNONNE CIRES ET DERIVES

Positioning of BOURGUIGNONNE CIRES ET DERIVES in its sector

Comparison with sector Autres activités manufacturières n.c.a.

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of BOURGUIGNONNE CIRES ET DERIVES is estimated at 669 809 € (range 218 905€ - 1 254 138€). With an EBITDA of 309 345€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.24x (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.

Estimated enterprise value 2024
101 transactions
218k€ 669k€ 1254k€
669 809 € Range: 218 905€ - 1 254 138€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
309 345 € × 2.5x
Estimation 785 538 €
217 793€ - 1 452 713€
Revenue Multiple 30%
2 317 126 € × 0.24x
Estimation 545 629 €
261 537€ - 987 246€
Net Income Multiple 20%
203 418 € × 2.8x
Estimation 566 759 €
157 738€ - 1 158 043€
How is this estimate calculated?

This estimate is based on the analysis of 101 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 (Autres activités manufacturières n.c.a. )

Compare BOURGUIGNONNE CIRES ET DERIVES with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités manufacturières n.c.a.

Frequently asked questions about BOURGUIGNONNE CIRES ET DERIVES

What is the revenue of BOURGUIGNONNE CIRES ET DERIVES ?

The revenue of BOURGUIGNONNE CIRES ET DERIVES in 2024 is 2.3 M€.

Is BOURGUIGNONNE CIRES ET DERIVES profitable?

Yes, BOURGUIGNONNE CIRES ET DERIVES generated a net profit of 203 k€ in 2024.

Where is the headquarters of BOURGUIGNONNE CIRES ET DERIVES ?

The headquarters of BOURGUIGNONNE CIRES ET DERIVES is located in CHATENOY-LE-ROYAL (71880), in the department Saone-et-Loire.

Where to find the tax return of BOURGUIGNONNE CIRES ET DERIVES ?

The tax return of BOURGUIGNONNE CIRES ET DERIVES 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 BOURGUIGNONNE CIRES ET DERIVES operate?

BOURGUIGNONNE CIRES ET DERIVES operates in the sector Autres activités manufacturières n.c.a. (NAF code 32.99Z). See the 'Sector positioning' section above to compare the company with its competitors.