CAMUS LA GRANDE MARQUE SA : revenue, balance sheet and financial ratios

CAMUS LA GRANDE MARQUE SA is a French company founded 72 years ago, specialized in the sector Production de boissons alcooliques distillées. Based in COGNAC (16100), this company of category ETI shows in 2023 a revenue of 51.2 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 - CAMUS LA GRANDE MARQUE SA (SIREN 905420014)
Indicator 2023 2022 2021 2020 2020 2019 2018 2017
Revenue 51 177 204 € 59 883 848 € 66 820 936 € 42 993 001 € 94 756 243 € 98 619 294 € 85 420 135 € 77 718 044 €
Net income 3 315 972 € 7 036 928 € 9 089 319 € -2 288 930 € -947 532 € 4 183 878 € 3 641 281 € 3 912 619 €
EBITDA 5 853 257 € 10 925 318 € 9 495 801 € -892 345 € 2 339 849 € 6 566 330 € 5 384 633 € 7 476 623 €
Net margin 6.5% 11.8% 13.6% -5.3% -1.0% 4.2% 4.3% 5.0%

Revenue and income statement

In 2023, CAMUS LA GRANDE MARQUE SA achieves revenue of 51.2 M€. Revenue is declining over the period 2017-2023 (CAGR: -6.7%). Significant drop of -15% vs 2022. After deducting consumption (20.8 M€), gross margin stands at 30.3 M€, i.e. a rate of 59%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5.9 M€, representing 11.4% of revenue. Warning negative scissor effect: despite revenue change (-15%), EBITDA varies by -46%, reducing margin by 6.8 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3.3 M€, i.e. 6.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

51 177 204 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

30 345 505 €

EBITDA (2023) ?
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

5 853 257 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

5 118 430 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 315 972 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.4%

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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 112%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 40%. 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 11.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 8.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

112.245%

Financial autonomy (2023) ?
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

40.35%

Cash flow / Revenue (2023) ?
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

8.309%

Repayment capacity (2023) ?
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

11.107

Asset age ratio (2023) ?
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

43.3%

Solvency indicators evolution
CAMUS LA GRANDE MARQUE SA

Sector positioning

Debt ratio
112.25 2023
2021
2022
2023
Q1: 6.84
Med: 33.73
Q3: 117.81
Average +15 pts over 3 years

In 2023, the debt ratio of CAMUS LA GRANDE MARQUE SA (112.25) 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
40.35% 2023
2021
2022
2023
Q1: 21.46%
Med: 46.16%
Q3: 69.56%
Average -6 pts over 3 years

In 2023, the financial autonomy of CAMUS LA GRANDE MARQUE SA (40.4%) 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
11.11 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.92 years
Q3: 4.81 years
Watch +14 pts over 3 years

In 2023, the repayment capacity of CAMUS LA GRANDE MARQUE SA (11.11) 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 556.14. 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 20.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

556.144

Interest coverage (2023) ?
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

20.266

Liquidity indicators evolution
CAMUS LA GRANDE MARQUE SA

Sector positioning

Liquidity ratio
556.14 2023
2021
2022
2023
Q1: 199.5
Med: 380.88
Q3: 796.76
Good

In 2023, the liquidity ratio of CAMUS LA GRANDE MARQUE SA (556.14) 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
20.27x 2023
2021
2022
2023
Q1: 0.0x
Med: 2.38x
Q3: 11.33x
Excellent +10 pts over 3 years

In 2023, the interest coverage of CAMUS LA GRANDE MARQUE SA (20.3x) 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: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 72 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 427 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 494 days of revenue, i.e. 70.3 M€ to permanently finance.

Operating WCR (2023) ?
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

70 270 395 €

Customer credit (2023) ?
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

57 j

Supplier credit (2023) ?
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

72 j

Inventory turnover (2023) ?
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

427 j

WCR in days of revenue (2023) ?
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

494 j

WCR and payment terms evolution
CAMUS LA GRANDE MARQUE SA

Positioning of CAMUS LA GRANDE MARQUE SA in its sector

Comparison with sector Production de boissons alcooliques distillées

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 2 389 961€ to 11 833 282€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
2389k€ 4767k€ 11833k€
4 767 720 € Range: 2 389 961€ - 11 833 282€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 22 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 (Production de boissons alcooliques distillées)

Compare CAMUS LA GRANDE MARQUE SA with other companies in the same sector:

Voir toutes les statistiques du secteur Production de boissons alcooliques distillées

Frequently asked questions about CAMUS LA GRANDE MARQUE SA

What is the revenue of CAMUS LA GRANDE MARQUE SA ?

The revenue of CAMUS LA GRANDE MARQUE SA in 2023 is 51.2 M€.

Is CAMUS LA GRANDE MARQUE SA profitable?

Yes, CAMUS LA GRANDE MARQUE SA generated a net profit of 3.3 M€ in 2023.

Where is the headquarters of CAMUS LA GRANDE MARQUE SA ?

The headquarters of CAMUS LA GRANDE MARQUE SA is located in COGNAC (16100), in the department Charente.

Where to find the tax return of CAMUS LA GRANDE MARQUE SA ?

The tax return of CAMUS LA GRANDE MARQUE SA 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 CAMUS LA GRANDE MARQUE SA operate?

CAMUS LA GRANDE MARQUE SA operates in the sector Production de boissons alcooliques distillées (NAF code 11.01Z). See the 'Sector positioning' section above to compare the company with its competitors.