SIREN : 410292684
COMBIER is a French company founded 29 years ago, specialized in the sector Production de boissons alcooliques distillées. Based in SAUMUR (49400), this company of category PME shows in 2024 a revenue of 6.2 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 6 174 328 € | 6 833 038 € | 5 301 621 € | 4 669 951 € | 3 110 223 € | 4 182 964 € | 3 682 737 € | 3 870 022 € | 3 833 356 € |
| Net income | 13 780 € | 327 605 € | 67 533 € | 341 042 € | 135 313 € | 149 675 € | 120 745 € | 352 579 € | 366 804 € |
| EBITDA | 590 578 € | 995 729 € | 325 836 € | 604 409 € | 199 131 € | 323 627 € | 240 823 € | 582 154 € | 511 621 € |
| Net margin | 0.2% | 4.8% | 1.3% | 7.3% | 4.4% | 3.6% | 3.3% | 9.1% | 9.6% |
In 2024, COMBIER achieves revenue of 6.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.1%. Slight decline of -10% vs 2023. After deducting consumption (2.0 M€), gross margin stands at 4.1 M€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 591 k€, representing 9.6% of revenue. Warning negative scissor effect: despite revenue change (-10%), EBITDA varies by -41%, reducing margin by 5.0 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 14 k€, i.e. 0.2% of revenue. This profit can be retained or distributed to shareholders.
6 174 328 €
4 141 418 €
590 578 €
10 881 €
13 780 €
9.5%
The debt ratio (= Financial debt / Equity x 100) stands at 216%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 12.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 7.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
215.761%
28.177%
7.165%
12.143
73.0%
In 2024, the debt ratio of COMBIER (215.76) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of COMBIER (28.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of COMBIER (12.14) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 201.20. 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 25.0x. Operating income very largely covers interest expenses: high safety margin.
201.202
24.964
In 2024, the liquidity ratio of COMBIER (201.20) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of COMBIER (25.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 41 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 76 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 113 days of revenue, i.e. 1.9 M€ to permanently finance. Over 2016-2024, WCR increased by +26%, requiring additional financing.
1 944 172 €
41 j
55 j
76 j
113 j
Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 201 145€ to 1 115 842€ is provided for information purposes only and requires in-depth analysis to be confirmed.
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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare COMBIER with other companies in the same sector:
Voir toutes les statistiques du secteur Production de boissons alcooliques distillées
The revenue of COMBIER in 2024 is 6.2 M€.
Yes, COMBIER generated a net profit of 14 k€ in 2024.
The headquarters of COMBIER is located in SAUMUR (49400), in the department Maine-et-Loire.
The tax return of COMBIER 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).
COMBIER 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.