CULOMBU : revenue, balance sheet and financial ratios

CULOMBU is a French company founded 15 years ago, specialized in the sector Vinification. Based in LUMIO (20260), this company of category PME shows in 2018 a revenue of 3.2 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

Financial history - CULOMBU (SIREN 529150195)
Indicator 2024 2023 2021 2020 2019 2018 2016
Revenue N/C N/C N/C N/C N/C 3 236 118 € 2 850 504 €
Net income 188 087 € 166 292 € 154 739 € 157 025 € 142 664 € 112 419 € 104 629 €
EBITDA N/C N/C N/C N/C N/C 165 845 € 150 180 €
Net margin N/C N/C N/C N/C N/C 3.5% 3.7%

Revenue and income statement

In 2024, CULOMBU generates positive net income of 188 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 105 k€ -> 188 k€.

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

188 087 €

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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 43%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory.

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

43.257%

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

37.654%

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

55.1%

Solvency indicators evolution
CULOMBU

Sector positioning

Debt ratio
43.26 2024
2021
2023
2024
Q1: 16.39
Med: 49.48
Q3: 123.43
Good

In 2024, the debt ratio of CULOMBU (43.26) 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
37.65% 2024
2021
2023
2024
Q1: 25.11%
Med: 40.47%
Q3: 53.33%
Average -8 pts over 3 years

In 2024, the financial autonomy of CULOMBU (37.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 209.30. 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

209.301

Liquidity indicators evolution
CULOMBU

Sector positioning

Liquidity ratio
209.3 2024
2021
2023
2024
Q1: 144.13
Med: 223.89
Q3: 545.67
Average -8 pts over 3 years

In 2024, the liquidity ratio of CULOMBU (209.30) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
CULOMBU

Positioning of CULOMBU in its sector

Comparison with sector Vinification

Valuation estimate

Based on 55 transactions of similar company sales (all years), the value of CULOMBU is estimated at 307 038 € (range 173 057€ - 844 885€). 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 value 2024
55 tx
173k€ 307k€ 844k€
307 038 € Range: 173 057€ - 844 885€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
188 087 € × 1.6x = 307 038 €
Range: 173 058€ - 844 885€

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 (Vinification)

Compare CULOMBU with other companies in the same sector:

Frequently asked questions about CULOMBU

What is the revenue of CULOMBU ?

The revenue of CULOMBU in 2018 is 3.2 M€.

Is CULOMBU profitable?

Yes, CULOMBU generated a net profit of 188 k€ in 2024.

Where is the headquarters of CULOMBU ?

The headquarters of CULOMBU is located in LUMIO (20260).

Where to find the tax return of CULOMBU ?

The tax return of CULOMBU 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 CULOMBU operate?

CULOMBU operates in the sector Vinification (NAF code 11.02B). See the 'Sector positioning' section above to compare the company with its competitors.