COMPAGNIE D'ARMAGNAC DUCASTAING - SAINT VIVANT : revenue, balance sheet and financial ratios

COMPAGNIE D'ARMAGNAC DUCASTAING - SAINT VIVANT is a French company founded 44 years ago, specialized in the sector Production de boissons alcooliques distillées. Based in CONDOM (32100), this company of category ETI shows in 2024 a revenue of 5.4 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 - COMPAGNIE D'ARMAGNAC DUCASTAING - SAINT VIVANT (SIREN 304891112)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 5 421 139 € 5 765 082 € 6 880 096 € 5 178 374 € 4 412 674 € 6 616 868 € 7 515 405 € 6 171 899 € 5 332 282 €
Net income -1 894 708 € -2 043 974 € 283 134 € -747 730 € -841 880 € 205 239 € 94 986 € -768 393 € -478 417 €
EBITDA -1 088 467 € -518 073 € 749 847 € -313 226 € -483 805 € 391 410 € 183 534 € -426 262 € -250 545 €
Net margin -35.0% -35.5% 4.1% -14.4% -19.1% 3.1% 1.3% -12.4% -9.0%

Revenue and income statement

In 2024, COMPAGNIE D'ARMAGNAC DUCASTAING - SAINT VIVANT achieves revenue of 5.4 M€. Revenue is growing positively over 9 years (CAGR: +0.2%). Slight decline of -6% vs 2023. After deducting consumption (3.7 M€), gross margin stands at 1.7 M€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1.1 M€, representing -20.1% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -110%, reducing margin by 11.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.9 M€ (-35.0% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 421 139 €

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

1 712 423 €

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

-1 088 467 €

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

-1 460 759 €

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

-1 894 708 €

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

-20.0%

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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 83%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

82.721%

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

50.056%

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

-24.642%

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

-4.974

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

37.8%

Solvency indicators evolution
COMPAGNIE D'ARMAGNAC DUCASTAING - SAINT VIVANT

Sector positioning

Debt ratio
82.72 2024
2022
2023
2024
Q1: 4.79
Med: 31.82
Q3: 111.87
Average +41 pts over 3 years

In 2024, the debt ratio of COMPAGNIE D'ARMAGNAC DUCA... (82.72) 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
50.06% 2024
2022
2023
2024
Q1: 18.57%
Med: 48.78%
Q3: 70.56%
Good +28 pts over 3 years

In 2024, the financial autonomy of COMPAGNIE D'ARMAGNAC DUCA... (50.1%) 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
-4.97 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.38 years
Q3: 3.77 years
Excellent -51 pts over 3 years

In 2024, the repayment capacity of COMPAGNIE D'ARMAGNAC DUCA... (-4.97) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1090.72. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

1090.72

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

-27.308

Liquidity indicators evolution
COMPAGNIE D'ARMAGNAC DUCASTAING - SAINT VIVANT

Sector positioning

Liquidity ratio
1090.72 2024
2022
2023
2024
Q1: 182.05
Med: 355.17
Q3: 829.38
Excellent +5 pts over 3 years

In 2024, the liquidity ratio of COMPAGNIE D'ARMAGNAC DUCA... (1090.72) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-27.31x 2024
2022
2023
2024
Q1: 0.0x
Med: 3.01x
Q3: 18.88x
Watch -51 pts over 3 years

In 2024, the interest coverage of COMPAGNIE D'ARMAGNAC DUCA... (-27.3x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 89 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. The company must finance 29 days of gap between collections and payments. Inventory turnover is 767 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 747 days of revenue, i.e. 11.2 M€ to permanently finance.

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

11 246 478 €

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

89 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

60 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

767 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

747 j

WCR and payment terms evolution
COMPAGNIE D'ARMAGNAC DUCASTAING - SAINT VIVANT

Positioning of COMPAGNIE D'ARMAGNAC DUCASTAING - SAINT VIVANT 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 340 367€ to 1 775 396€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
340k€ 931k€ 1775k€
931 158 € Range: 340 367€ - 1 775 396€
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 COMPAGNIE D'ARMAGNAC DUCASTAING - SAINT VIVANT with other companies in the same sector:

Voir toutes les statistiques du secteur Production de boissons alcooliques distillées

Frequently asked questions about COMPAGNIE D'ARMAGNAC DUCASTAING - SAINT VIVANT

What is the revenue of COMPAGNIE D'ARMAGNAC DUCASTAING - SAINT VIVANT ?

The revenue of COMPAGNIE D'ARMAGNAC DUCASTAING - SAINT VIVANT in 2024 is 5.4 M€.

Is COMPAGNIE D'ARMAGNAC DUCASTAING - SAINT VIVANT profitable?

COMPAGNIE D'ARMAGNAC DUCASTAING - SAINT VIVANT recorded a net loss in 2024.

Where is the headquarters of COMPAGNIE D'ARMAGNAC DUCASTAING - SAINT VIVANT ?

The headquarters of COMPAGNIE D'ARMAGNAC DUCASTAING - SAINT VIVANT is located in CONDOM (32100), in the department Gers.

Where to find the tax return of COMPAGNIE D'ARMAGNAC DUCASTAING - SAINT VIVANT ?

The tax return of COMPAGNIE D'ARMAGNAC DUCASTAING - SAINT VIVANT 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 COMPAGNIE D'ARMAGNAC DUCASTAING - SAINT VIVANT operate?

COMPAGNIE D'ARMAGNAC DUCASTAING - SAINT VIVANT 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.