DI VINS SELECTION : revenue, balance sheet and financial ratios

DI VINS SELECTION is a French company founded 20 years ago, specialized in the sector Vente à distance sur catalogue spécialisé. Based in CAMARET-SUR-AIGUES (84850), this company of category PME shows in 2024 a revenue of 132 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 - DI VINS SELECTION (SIREN 488120809)
Indicator 2024 2023 2022 2021 2020 2018 2017 2016
Revenue 132 357 € 124 183 € 131 619 € 134 759 € 90 402 € 127 058 € 151 943 € 141 988 €
Net income 310 € 4 438 € 9 453 € 8 732 € 6 671 € 12 084 € 12 054 € 9 031 €
EBITDA 271 € 5 774 € 10 717 € 9 074 € 7 498 € 14 158 € 14 282 € 10 795 €
Net margin 0.2% 3.6% 7.2% 6.5% 7.4% 9.5% 7.9% 6.4%

Revenue and income statement

In 2024, DI VINS SELECTION achieves revenue of 132 k€. Activity remains stable over the period (CAGR: -0.9%). Vs 2023: +7%. After deducting consumption (41 k€), gross margin stands at 91 k€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 271 €, representing 0.2% of revenue. Warning negative scissor effect: despite revenue change (+7%), EBITDA varies by -95%, reducing margin by 4.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 310 €, i.e. 0.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

132 357 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

90 920 €

EBITDA (2024) ?
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

271 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-538 €

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

310 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.2%

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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 2%. 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 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 0.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

1.681%

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

1.625%

Cash flow / Revenue (2024) ?
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

0.844%

Repayment capacity (2024) ?
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

0.0

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

54.2%

Solvency indicators evolution
DI VINS SELECTION

Sector positioning

Debt ratio
1.68 2024
2022
2023
2024
Q1: 0.0
Med: 3.84
Q3: 53.12
Good -9 pts over 3 years

In 2024, the debt ratio of DI VINS SELECTION (1.68) 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
1.62% 2024
2022
2023
2024
Q1: 0.0%
Med: 20.06%
Q3: 53.53%
Average

In 2024, the financial autonomy of DI VINS SELECTION (1.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: -0.0 years
Med: 0.0 years
Q3: 0.38 years
Good

In 2024, the repayment capacity of DI VINS SELECTION (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2274.84. 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

2274.844

Interest coverage (2024) ?
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

0.0

Liquidity indicators evolution
DI VINS SELECTION

Sector positioning

Liquidity ratio
2274.84 2024
2022
2023
2024
Q1: 109.05
Med: 201.82
Q3: 390.18
Excellent

In 2024, the liquidity ratio of DI VINS SELECTION (2274.84) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.3x
Average

In 2024, the interest coverage of DI VINS SELECTION (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 45 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 6 days. The gap of 39 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 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 63 days of revenue, i.e. 23 k€ to permanently finance.

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

23 260 €

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

45 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

6 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

20 j

WCR in days of revenue (2024) ?
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

63 j

WCR and payment terms evolution
DI VINS SELECTION

Positioning of DI VINS SELECTION in its sector

Comparison with sector Vente à distance sur catalogue spécialisé

Valuation estimate

Based on 121 transactions of similar company sales (all years), the value of DI VINS SELECTION is estimated at 11 383 € (range 6 478€ - 24 663€). With an EBITDA of 271€, the sector multiple of 3.2x is applied. The price/revenue ratio is 0.27x (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.

Estimated enterprise value 2024
121 transactions
6k€ 11k€ 24k€
11 383 € Range: 6 478€ - 24 663€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
271 € × 3.2x
Estimation 863 €
377€ - 1 999€
Revenue Multiple 30%
132 357 € × 0.27x
Estimation 35 731 €
20 714€ - 76 783€
Net Income Multiple 20%
310 € × 3.8x
Estimation 1 165 €
380€ - 3 145€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 121 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 (Vente à distance sur catalogue spécialisé)

Compare DI VINS SELECTION with other companies in the same sector:

Voir toutes les statistiques du secteur Vente à distance sur catalogue spécialisé

Frequently asked questions about DI VINS SELECTION

What is the revenue of DI VINS SELECTION ?

The revenue of DI VINS SELECTION in 2024 is 132 k€.

Is DI VINS SELECTION profitable?

Yes, DI VINS SELECTION generated a net profit of 310€ in 2024.

Where is the headquarters of DI VINS SELECTION ?

The headquarters of DI VINS SELECTION is located in CAMARET-SUR-AIGUES (84850), in the department Vaucluse.

Where to find the tax return of DI VINS SELECTION ?

The tax return of DI VINS SELECTION 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 DI VINS SELECTION operate?

DI VINS SELECTION operates in the sector Vente à distance sur catalogue spécialisé (NAF code 47.91B). See the 'Sector positioning' section above to compare the company with its competitors.