COOPERATIVE VINAY MANCY - CVM - CHAMPAGNE ESTERLIN is a French company
founded 126 years ago,
specialized in the sector Fabrication de vins effervescents.
Based in EPERNAY (51200),
this company of category PME
shows in 2025 a revenue of 11.9 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, COOPERATIVE VINAY MANCY - CVM - CHAMPAGNE ESTERLIN achieves revenue of 11.9 M€. Revenue is growing positively over 7 years (CAGR: +1.7%). Slight decline of -8% vs 2024. After deducting consumption (9.6 M€), gross margin stands at 2.3 M€, i.e. a rate of 19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -172 k€, representing -1.4% of revenue. Warning negative scissor effect: despite revenue change (-8%), EBITDA varies by -125%, reducing margin by 6.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -477 k€ (-4.0% of revenue), which will impact equity.
Revenue (2025)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
11 892 771 €
Gross margin (2025)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
2 250 317 €
EBITDA (2025)
?
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
-171 616 €
EBIT (2025)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-509 184 €
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-476 689 €
EBITDA margin (2025)
?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
-1.4%
Loading income statement...
Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 5%. 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 73%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
4.966%
Financial autonomy (2025)
?
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
72.899%
Cash flow / Revenue (2025)
?
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
-1.415%
Repayment capacity (2025)
?
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
-5.728
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2022
2023
2024
2025
Debt ratio
0.0
17.274
23.36
23.621
10.768
10.616
4.966
Financial autonomy
69.442
72.82
70.334
77.307
74.992
76.304
72.899
Repayment capacity
0.0
-24.667
-247.73
3.814
2.974
3.003
-5.728
Cash flow / Revenue
3.181%
-1.208%
-0.141%
7.709%
4.314%
4.685%
-1.415%
Sector positioning
Debt ratio
4.972025
2023
2024
2025
Q1: 12.09
Med: 33.47
Q3: 93.98
Excellent-13 pts over 3 years
In 2025, the debt ratio of COOPERATIVE VINAY MANCY -... (4.97) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
Financial autonomy
72.9%2025
2023
2024
2025
Q1: 41.77%
Med: 58.42%
Q3: 70.2%
Excellent-5 pts over 3 years
In 2025, the financial autonomy of COOPERATIVE VINAY MANCY -... (72.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
Repayment capacity
-5.73 years2025
2023
2024
2025
Q1: 0.0 years
Med: 1.45 years
Q3: 4.49 years
Excellent-30 pts over 3 years
In 2025, the repayment capacity of COOPERATIVE VINAY MANCY -... (-5.73) 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 271.40. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
271.399
Interest coverage (2025)
?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2022
2023
2024
2025
Liquidity ratio
1972.733
2101.355
480.524
1330.869
363.189
400.088
271.399
Interest coverage
14.531
-168.638
78.775
3.043
4.387
3.269
-15.162
Sector positioning
Liquidity ratio
271.42025
2023
2024
2025
Q1: 244.18
Med: 486.42
Q3: 787.13
Average-26 pts over 3 years
In 2025, the liquidity ratio of COOPERATIVE VINAY MANCY -... (271.40) 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.
Interest coverage
-15.16x2025
2023
2024
2025
Q1: 0.77x
Med: 5.15x
Q3: 25.54x
Watch-22 pts over 3 years
In 2025, the interest coverage of COOPERATIVE VINAY MANCY -... (-15.2x) 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: 97 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. The gap of 72 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 252 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 263 days of revenue, i.e. 8.7 M€ to permanently finance. Notable WCR improvement over the period (-38%), freeing up cash.
Operating WCR (2025)
?
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
8 693 021 €
Customer credit (2025)
?
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
97 j
Supplier credit (2025)
?
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
25 j
Inventory turnover (2025)
?
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
252 j
WCR in days of revenue (2025)
?
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
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2022
2023
2024
2025
Operating WCR
14 020 114 €
14 001 962 €
10 963 890 €
9 800 552 €
10 096 919 €
10 810 674 €
8 693 021 €
Inventory turnover (days)
378
413
349
186
170
209
252
Customer payment term (days)
70
0
59
70
62
67
97
Supplier payment term (days)
17
13
14
19
95
93
25
Positioning of COOPERATIVE VINAY MANCY - CVM - CHAMPAGNE ESTERLIN in its sector
Comparison with sector Fabrication de vins effervescents
Valuation estimate
Based on 55 transactions of similar company sales
(all years),
the value of COOPERATIVE VINAY MANCY - CVM - CHAMPAGNE ESTERLIN is estimated at
4 079 731 €
(range 2 228 914€ - 9 790 087€).
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.
Estimated enterprise value2025
55 tx
2228k€4079k€9790k€
4 079 731 €Range: 2 228 914€ - 9 790 087€
NAF 4 all-time
Aggregated at NAF sub-class level
Valuation method used
Revenue Multiple
11 892 771 €
×
0.34x
=4 079 732 €
Range: 2 228 915€ - 9 790 088€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 55 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 (Fabrication de vins effervescents)
Compare COOPERATIVE VINAY MANCY - CVM - CHAMPAGNE ESTERLIN with other companies in the same sector:
What is the revenue of COOPERATIVE VINAY MANCY - CVM - CHAMPAGNE ESTERLIN ?
The revenue of COOPERATIVE VINAY MANCY - CVM - CHAMPAGNE ESTERLIN in 2025 is 11.9 M€.
Is COOPERATIVE VINAY MANCY - CVM - CHAMPAGNE ESTERLIN profitable?
COOPERATIVE VINAY MANCY - CVM - CHAMPAGNE ESTERLIN recorded a net loss in 2025.
Where is the headquarters of COOPERATIVE VINAY MANCY - CVM - CHAMPAGNE ESTERLIN ?
The headquarters of COOPERATIVE VINAY MANCY - CVM - CHAMPAGNE ESTERLIN is located in EPERNAY (51200), in the department Marne.
Where to find the tax return of COOPERATIVE VINAY MANCY - CVM - CHAMPAGNE ESTERLIN ?
The tax return of COOPERATIVE VINAY MANCY - CVM - CHAMPAGNE ESTERLIN 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 COOPERATIVE VINAY MANCY - CVM - CHAMPAGNE ESTERLIN operate?
COOPERATIVE VINAY MANCY - CVM - CHAMPAGNE ESTERLIN operates in the sector Fabrication de vins effervescents (NAF code 11.02A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
Rotate your phone to landscape mode to view the chart