CHERRY ROCHER NEYRET CHAVIN : revenue, balance sheet and financial ratios

CHERRY ROCHER NEYRET CHAVIN is a French company founded 51 years ago, specialized in the sector Production de boissons alcooliques distillées. Based in RUY-MONTCEAU (38300), this company of category ETI shows in 2024 a revenue of 20.5 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 - CHERRY ROCHER NEYRET CHAVIN (SIREN 304350333)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 20 544 665 € 19 602 413 € 18 917 823 € 16 829 303 € 14 421 808 € 15 337 868 € 13 003 712 € 12 033 657 € 11 021 527 €
Net income 492 675 € 496 970 € 833 112 € 791 852 € 407 071 € 568 378 € 546 420 € 377 559 € 295 096 €
EBITDA 1 130 279 € 876 782 € 1 349 807 € 1 240 963 € 572 521 € 1 032 226 € 951 110 € 617 755 € 551 307 €
Net margin 2.4% 2.5% 4.4% 4.7% 2.8% 3.7% 4.2% 3.1% 2.7%

Revenue and income statement

In 2024, CHERRY ROCHER NEYRET CHAVIN achieves revenue of 20.5 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.1%. Vs 2023: +5%. After deducting consumption (10.9 M€), gross margin stands at 9.6 M€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 5.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 493 k€, i.e. 2.4% 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

20 544 665 €

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

9 631 645 €

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

1 130 279 €

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

794 276 €

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

492 675 €

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

5.5%

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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 25%. 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 68%. 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 5.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.8% 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

25.412%

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

67.878%

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

3.775%

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

5.884

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

63.0%

Solvency indicators evolution
CHERRY ROCHER NEYRET CHAVIN

Sector positioning

Debt ratio
25.41 2024
2022
2023
2024
Q1: 4.79
Med: 31.82
Q3: 111.87
Good

In 2024, the debt ratio of CHERRY ROCHER NEYRET CHAVIN (25.41) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
67.88% 2024
2022
2023
2024
Q1: 18.57%
Med: 48.78%
Q3: 70.56%
Good +13 pts over 3 years

In 2024, the financial autonomy of CHERRY ROCHER NEYRET CHAVIN (67.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
5.88 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.38 years
Q3: 3.77 years
Watch +10 pts over 3 years

In 2024, the repayment capacity of CHERRY ROCHER NEYRET CHAVIN (5.88) 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 394.14. 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 8.5x. 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

394.145

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

8.495

Liquidity indicators evolution
CHERRY ROCHER NEYRET CHAVIN

Sector positioning

Liquidity ratio
394.14 2024
2022
2023
2024
Q1: 182.05
Med: 355.17
Q3: 829.38
Good +16 pts over 3 years

In 2024, the liquidity ratio of CHERRY ROCHER NEYRET CHAVIN (394.14) 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
8.49x 2024
2022
2023
2024
Q1: 0.0x
Med: 3.01x
Q3: 18.88x
Good +8 pts over 3 years

In 2024, the interest coverage of CHERRY ROCHER NEYRET CHAVIN (8.5x) 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: 56 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. The company must finance 3 days of gap between collections and payments. Inventory turnover is 114 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 193 days of revenue, i.e. 11.0 M€ to permanently finance. Over 2016-2024, WCR increased by +137%, 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

11 003 517 €

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

56 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

53 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

114 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

193 j

WCR and payment terms evolution
CHERRY ROCHER NEYRET CHAVIN

Positioning of CHERRY ROCHER NEYRET CHAVIN 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 635 166€ to 3 250 933€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
635k€ 1440k€ 3250k€
1 440 266 € Range: 635 166€ - 3 250 933€
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 CHERRY ROCHER NEYRET CHAVIN with other companies in the same sector:

Voir toutes les statistiques du secteur Production de boissons alcooliques distillées

Frequently asked questions about CHERRY ROCHER NEYRET CHAVIN

What is the revenue of CHERRY ROCHER NEYRET CHAVIN ?

The revenue of CHERRY ROCHER NEYRET CHAVIN in 2024 is 20.5 M€.

Is CHERRY ROCHER NEYRET CHAVIN profitable?

Yes, CHERRY ROCHER NEYRET CHAVIN generated a net profit of 493 k€ in 2024.

Where is the headquarters of CHERRY ROCHER NEYRET CHAVIN ?

The headquarters of CHERRY ROCHER NEYRET CHAVIN is located in RUY-MONTCEAU (38300), in the department Isere.

Where to find the tax return of CHERRY ROCHER NEYRET CHAVIN ?

The tax return of CHERRY ROCHER NEYRET CHAVIN 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 CHERRY ROCHER NEYRET CHAVIN operate?

CHERRY ROCHER NEYRET CHAVIN 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.