HOLDING VIGNERESSE : revenue, balance sheet and financial ratios

HOLDING VIGNERESSE is a French company founded 41 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail . Based in GIAT (63620), this company of category PME shows in 2024 a revenue of 181 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - HOLDING VIGNERESSE (SIREN 330740671)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 180 942 € 98 347 € N/C N/C N/C N/C N/C N/C 2 696 680 €
Net income 49 818 € -16 126 € 98 705 € 64 056 € 4 818 € 200 383 € 192 535 € 174 175 € 143 618 €
EBITDA 7 588 € -37 606 € -4 411 € -4 701 € -3 510 € N/C N/C N/C 263 632 €
Net margin 27.5% -16.4% N/C N/C N/C N/C N/C N/C 5.3%

Revenue and income statement

In 2024, HOLDING VIGNERESSE achieves revenue of 181 k€. Revenue is declining over the period 2016-2024 (CAGR: -28.7%). Vs 2023, growth of +84% (98 k€ -> 181 k€). After deducting consumption (0 €), gross margin stands at 181 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8 k€, representing 4.2% of revenue. Positive scissor effect: EBITDA margin improves by +42.4 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 50 k€, i.e. 27.5% 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

180 942 €

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

180 942 €

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

7 588 €

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

7 582 €

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

49 818 €

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

4.2%

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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 6%. 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 92%. 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 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 27.5% 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 (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

6.095%

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

91.532%

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

27.533%

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

2.683

Solvency indicators evolution
HOLDING VIGNERESSE

Sector positioning

Debt ratio
6.09 2024
2022
2023
2024
Q1: 6.05
Med: 44.93
Q3: 120.21
Excellent

In 2024, the debt ratio of HOLDING VIGNERESSE (6.09) 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
91.53% 2024
2022
2023
2024
Q1: 20.03%
Med: 38.65%
Q3: 57.23%
Excellent +15 pts over 3 years

In 2024, the financial autonomy of HOLDING VIGNERESSE (91.5%) 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
2.68 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.88 years
Q3: 5.75 years
Average +16 pts over 3 years

In 2024, the repayment capacity of HOLDING VIGNERESSE (2.68) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2501.57. 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 94.1x. Operating income very largely covers interest expenses: high safety margin.

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

2501.568

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

94.056

Liquidity indicators evolution
HOLDING VIGNERESSE

Sector positioning

Liquidity ratio
2501.57 2024
2022
2023
2024
Q1: 134.88
Med: 211.56
Q3: 350.49
Excellent -16 pts over 3 years

In 2024, the liquidity ratio of HOLDING VIGNERESSE (2501.57) 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
94.06x 2024
2022
2023
2024
Q1: 0.0x
Med: 8.11x
Q3: 42.47x
Excellent +50 pts over 3 years

In 2024, the interest coverage of HOLDING VIGNERESSE (94.1x) 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: 60 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 170 days. Excellent situation: suppliers finance 110 days of the operating cycle (retail model). Overall, WCR represents 275 days of revenue, i.e. 138 k€ to permanently finance. Notable WCR improvement over the period (-77%), freeing up cash.

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

138 415 €

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

60 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

170 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 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

275 j

WCR and payment terms evolution
HOLDING VIGNERESSE

Positioning of HOLDING VIGNERESSE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Valuation estimate

Based on 94 transactions of similar company sales (all years), the value of HOLDING VIGNERESSE is estimated at 23 962 € (range 12 261€ - 53 686€). With an EBITDA of 7 588€, the sector multiple of 0.5x is applied. The price/revenue ratio is 0.15x (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 2024
94 tx
12k€ 23k€ 53k€
23 962 € Range: 12 261€ - 53 686€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
7 588 € × 0.5x
Estimation 3 700 €
2 185€ - 15 820€
Revenue Multiple 30%
180 942 € × 0.15x
Estimation 27 344 €
18 559€ - 31 393€
Net Income Multiple 20%
49 818 € × 1.4x
Estimation 69 546 €
28 010€ - 181 792€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 94 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 (Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail )

Compare HOLDING VIGNERESSE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Frequently asked questions about HOLDING VIGNERESSE

What is the revenue of HOLDING VIGNERESSE ?

The revenue of HOLDING VIGNERESSE in 2024 is 181 k€.

Is HOLDING VIGNERESSE profitable?

Yes, HOLDING VIGNERESSE generated a net profit of 50 k€ in 2024.

Where is the headquarters of HOLDING VIGNERESSE ?

The headquarters of HOLDING VIGNERESSE is located in GIAT (63620), in the department Puy-de-Dome.

Where to find the tax return of HOLDING VIGNERESSE ?

The tax return of HOLDING VIGNERESSE 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 HOLDING VIGNERESSE operate?

HOLDING VIGNERESSE operates in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail (NAF code 46.21Z). See the 'Sector positioning' section above to compare the company with its competitors.