CHAMPAGNE PIERRE GIMONNET ET FILS : revenue, balance sheet and financial ratios

In 2024, CHAMPAGNE PIERRE GIMONNET ET FILS achieves revenue of 5.4 M€. Revenue is growing positively over 6 years (CAGR: +1.4%). Significant drop of -11% vs 2023. After deducting consumption (983 k€), gross margin stands at 4.4 M€, i.e. a rate of 82%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.2 M€, representing 41.1% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -21%, reducing margin by 5.0 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.1 M€, i.e. 20.0% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 45%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 64%. 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 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 32.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 522.94. 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 4.7x. Financial charges are adequately covered by operations.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 79 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 141 days. Excellent situation: suppliers finance 62 days of the operating cycle (retail model). Inventory turnover is 753 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 779 days of revenue, i.e. 11.6 M€ to permanently finance. Over 2016-2024, WCR increased by +35%, requiring additional financing.

Based on 55 transactions of similar company sales (all years), the value of CHAMPAGNE PIERRE GIMONNET ET FILS is estimated at 3 950 655 € (range 2 012 988€ - 9 947 859€). With an EBITDA of 2 212 460€, 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.