Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2011-01-01 (15 years)Status: ActiveBusiness sector: VinificationLocation: LUMIO (20260), None
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.
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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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
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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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 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)
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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)
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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)
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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
2018
2019
2020
2021
2023
2024
Debt ratio
0.0
17.62
14.34
80.493
72.093
39.663
43.257
Financial autonomy
34.12
40.298
42.327
34.799
39.099
46.134
37.654
Repayment capacity
0.0
1.254
None
None
None
None
None
Cash flow / Revenue
3.738%
3.704%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
43.262024
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)
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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
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2018
2019
2020
2021
2023
2024
Liquidity ratio
150.093
187.077
191.411
265.644
295.78
267.035
209.301
Interest coverage
1.567
3.415
None
None
None
None
None
Sector positioning
Liquidity ratio
209.32024
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)
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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
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2018
2019
2020
2021
2023
2024
Operating WCR
1 376 565 €
1 748 669 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
86
89
0
0
0
0
0
Customer payment term (days)
16
20
0
0
0
0
0
Supplier payment term (days)
119
127
0
0
0
0
0
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 value2024
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:
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.
Item evolution
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