DE LA PART DES ANGES - MARCHAND DE VINS : revenue, balance sheet and financial ratios

DE LA PART DES ANGES - MARCHAND DE VINS is a French company founded 23 years ago, specialized in the sector Autres intermédiaires du commerce en produits divers. Based in GUEWENHEIM (68116), this company of category PME shows in 2023 a revenue of 61 k€. 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 - DE LA PART DES ANGES - MARCHAND DE VINS (SIREN 448269480)
Indicator 2023 2022 2021 2020 2019 2018 2017 2017
Revenue 61 162 € 57 629 € 47 523 € 54 424 € 68 841 € 59 297 € 80 899 € 66 525 €
Net income 24 264 € 23 072 € 15 801 € 15 137 € 26 167 € 18 679 € 12 699 € 22 165 €
EBITDA 33 797 € 30 763 € 20 615 € 19 964 € 35 063 € 22 436 € 21 739 € 33 295 €
Net margin 39.7% 40.0% 33.2% 27.8% 38.0% 31.5% 15.7% 33.3%

Revenue and income statement

In 2023, DE LA PART DES ANGES - MARCHAND DE VINS achieves revenue of 61 k€. Activity remains stable over the period (CAGR: -1.4%). Vs 2022: +6%. After deducting consumption (21 k€), gross margin stands at 40 k€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 34 k€, representing 55.3% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 24 k€, i.e. 39.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

61 162 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

40 354 €

EBITDA (2023) ?
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

33 797 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

33 797 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

24 264 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

55.3%

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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 55%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 63%. 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 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 39.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

54.995%

Financial autonomy (2023) ?
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

62.719%

Cash flow / Revenue (2023) ?
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

39.672%

Repayment capacity (2023) ?
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

2.068

Solvency indicators evolution
DE LA PART DES ANGES - MARCHAND DE VINS

Sector positioning

Debt ratio
54.99 2023
2021
2022
2023
Q1: 0.0
Med: 8.23
Q3: 53.56
Average +50 pts over 3 years

In 2023, the debt ratio of DE LA PART DES ANGES - MA... (54.99) 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
62.72% 2023
2021
2022
2023
Q1: 7.6%
Med: 35.2%
Q3: 66.7%
Good

In 2023, the financial autonomy of DE LA PART DES ANGES - MA... (62.7%) 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
2.07 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.93 years
Watch +50 pts over 3 years

In 2023, the repayment capacity of DE LA PART DES ANGES - MA... (2.07) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 3532.95. 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 4.3x. Financial charges are adequately covered by operations.

Liquidity ratio (2023) ?
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

3532.947

Interest coverage (2023) ?
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

4.276

Liquidity indicators evolution
DE LA PART DES ANGES - MARCHAND DE VINS

Sector positioning

Liquidity ratio
3532.95 2023
2021
2022
2023
Q1: 137.64
Med: 256.3
Q3: 568.42
Excellent

In 2023, the liquidity ratio of DE LA PART DES ANGES - MA... (3532.95) 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
4.28x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.28x
Excellent +50 pts over 3 years

In 2023, the interest coverage of DE LA PART DES ANGES - MA... (4.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 91 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. The gap of 74 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 256 days of revenue, i.e. 43 k€ to permanently finance. Notable WCR improvement over the period (-39%), freeing up cash.

Operating WCR (2023) ?
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

43 477 €

Customer credit (2023) ?
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

91 j

Supplier credit (2023) ?
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

17 j

Inventory turnover (2023) ?
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 in days of revenue (2023) ?
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

256 j

WCR and payment terms evolution
DE LA PART DES ANGES - MARCHAND DE VINS

Positioning of DE LA PART DES ANGES - MARCHAND DE VINS in its sector

Comparison with sector Autres intermédiaires du commerce en produits divers

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of DE LA PART DES ANGES - MARCHAND DE VINS is estimated at 29 223 € (range 15 609€ - 121 963€). With an EBITDA of 33 797€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.32x (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 value 2023
85 tx
15k€ 29k€ 121k€
29 223 € Range: 15 609€ - 121 963€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
33 797 € × 1.0x
Estimation 33 265 €
18 261€ - 147 429€
Revenue Multiple 30%
61 162 € × 0.32x
Estimation 19 759 €
11 005€ - 46 953€
Net Income Multiple 20%
24 264 € × 1.4x
Estimation 33 316 €
15 886€ - 170 817€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Autres intermédiaires du commerce en produits divers)

Compare DE LA PART DES ANGES - MARCHAND DE VINS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en produits divers

Frequently asked questions about DE LA PART DES ANGES - MARCHAND DE VINS

What is the revenue of DE LA PART DES ANGES - MARCHAND DE VINS ?

The revenue of DE LA PART DES ANGES - MARCHAND DE VINS in 2023 is 61 k€.

Is DE LA PART DES ANGES - MARCHAND DE VINS profitable?

Yes, DE LA PART DES ANGES - MARCHAND DE VINS generated a net profit of 24 k€ in 2023.

Where is the headquarters of DE LA PART DES ANGES - MARCHAND DE VINS ?

The headquarters of DE LA PART DES ANGES - MARCHAND DE VINS is located in GUEWENHEIM (68116), in the department Haut-Rhin.

Where to find the tax return of DE LA PART DES ANGES - MARCHAND DE VINS ?

The tax return of DE LA PART DES ANGES - MARCHAND DE VINS 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 DE LA PART DES ANGES - MARCHAND DE VINS operate?

DE LA PART DES ANGES - MARCHAND DE VINS operates in the sector Autres intermédiaires du commerce en produits divers (NAF code 46.19B). See the 'Sector positioning' section above to compare the company with its competitors.