COOPER VINICOLE GERMIGNY JANVRY ROSNAY : revenue, balance sheet and financial ratios

In 2024, COOPER VINICOLE GERMIGNY JANVRY ROSNAY achieves revenue of 8.9 M€. Revenue is growing positively over 8 years (CAGR: +1.4%). After deducting consumption (7.0 M€), gross margin stands at 1.8 M€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 195 k€, representing 2.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 140 k€, i.e. 1.6% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 23%. 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 56%. 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 4.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 228.99. 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 34.1x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 173 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 233 days. Excellent situation: suppliers finance 60 days of the operating cycle (retail model). Inventory turnover is 425 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 596 days of revenue, i.e. 14.7 M€ to permanently finance. Over 2016-2024, WCR increased by +29%, requiring additional financing.

Based on 55 transactions of similar company sales (all years), the value of COOPER VINICOLE GERMIGNY JANVRY ROSNAY is estimated at 1 226 013 € (range 657 240€ - 2 988 466€). With an EBITDA of 195 241€, 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.