CENTRE OENOLOGIQUE DE BOURGOGNE : revenue, balance sheet and financial ratios

In 2025, CENTRE OENOLOGIQUE DE BOURGOGNE achieves revenue of 1.9 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +5.0%. Slight decline of -7% vs 2024. After deducting consumption (235 k€), gross margin stands at 1.7 M€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 204 k€, representing 10.8% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -47%, reducing margin by 8.1 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 82 k€, i.e. 4.3% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 2%. 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 70%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

The liquidity ratio (= Current assets / Current liabilities) stands at 253.42. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 109 days. Excellent situation: suppliers finance 81 days of the operating cycle (retail model). Inventory turnover is 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 71 days of revenue, i.e. 373 k€ to permanently finance. Over 2016-2025, WCR increased by +106%, requiring additional financing.

Based on 53 transactions of similar company sales in 2025, the value of CENTRE OENOLOGIQUE DE BOURGOGNE is estimated at 444 281 € (range 188 683€ - 954 722€). With an EBITDA of 204 174€, the sector multiple of 3.1x is applied. The price/revenue ratio is 0.13x (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.