INSTITUT COOPERATIF DU VIN : revenue, balance sheet and financial ratios

INSTITUT COOPERATIF DU VIN is a French company founded 126 years ago, specialized in the sector Autres activités de soutien aux entreprises n.c.a.. Based in LATTES (34970), this company of category PME shows in 2024 a revenue of 15.2 M€. 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 - INSTITUT COOPERATIF DU VIN (SIREN 775588445)
Indicator 2024 2023 2020 2019 2018 2016
Revenue 15 210 494 € 15 019 864 € 12 952 888 € 12 899 299 € 11 711 030 € 11 984 823 €
Net income -354 915 € 153 017 € 286 572 € 333 815 € -74 640 € 727 701 €
EBITDA 267 685 € 259 821 € 233 159 € 288 510 € -138 617 € 747 383 €
Net margin -2.3% 1.0% 2.2% 2.6% -0.6% 6.1%

Revenue and income statement

In 2024, INSTITUT COOPERATIF DU VIN achieves revenue of 15.2 M€. Revenue is growing positively over 6 years (CAGR: +3.0%). Vs 2023: +1%. After deducting consumption (3.2 M€), gross margin stands at 12.0 M€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 268 k€, representing 1.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -355 k€ (-2.3% of revenue), which will impact equity.

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

15 210 494 €

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

12 037 192 €

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

267 685 €

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

-309 114 €

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

-354 915 €

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

1.8%

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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 26%. 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 74%. 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 18.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.2% 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

26.159%

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

73.502%

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

1.179%

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

17.989

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

42.5%

Solvency indicators evolution
INSTITUT COOPERATIF DU VIN

Sector positioning

Debt ratio
26.16 2024
2020
2023
2024
Q1: 0.0
Med: 5.61
Q3: 47.03
Average +8 pts over 3 years

In 2024, the debt ratio of INSTITUT COOPERATIF DU VIN (26.16) 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
73.5% 2024
2020
2023
2024
Q1: 6.21%
Med: 32.46%
Q3: 67.88%
Excellent

In 2024, the financial autonomy of INSTITUT COOPERATIF DU VIN (73.5%) 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
17.99 years 2024
2020
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.29 years
Watch

In 2024, the repayment capacity of INSTITUT COOPERATIF DU VIN (17.99) 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 459.00. 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 17.4x. 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

459.003

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

17.428

Liquidity indicators evolution
INSTITUT COOPERATIF DU VIN

Sector positioning

Liquidity ratio
459.0 2024
2020
2023
2024
Q1: 120.11
Med: 218.14
Q3: 571.7
Good +11 pts over 3 years

In 2024, the liquidity ratio of INSTITUT COOPERATIF DU VIN (459.00) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
17.43x 2024
2020
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.61x
Excellent

In 2024, the interest coverage of INSTITUT COOPERATIF DU VIN (17.4x) 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: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. The company must finance 29 days of gap between collections and payments. Overall, WCR represents 103 days of revenue, i.e. 4.3 M€ to permanently finance. Over 2016-2024, WCR increased by +29%, requiring additional financing.

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

4 343 661 €

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

44 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

15 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

103 j

WCR and payment terms evolution
INSTITUT COOPERATIF DU VIN

Positioning of INSTITUT COOPERATIF DU VIN in its sector

Comparison with sector Autres activités de soutien aux entreprises n.c.a.

Valuation estimate

Based on 131 transactions of similar company sales (all years), the value of INSTITUT COOPERATIF DU VIN is estimated at 2 845 485 € (range 1 259 565€ - 5 240 643€). With an EBITDA of 267 685€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.36x (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
131 transactions
1259k€ 2845k€ 5240k€
2 845 485 € Range: 1 259 565€ - 5 240 643€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
267 685 € × 4.8x
Estimation 1 298 221 €
389 821€ - 2 233 335€
Revenue Multiple 30%
15 210 494 € × 0.36x
Estimation 5 424 260 €
2 709 141€ - 10 252 825€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 activités de soutien aux entreprises n.c.a.)

Compare INSTITUT COOPERATIF DU VIN with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités de soutien aux entreprises n.c.a.

Frequently asked questions about INSTITUT COOPERATIF DU VIN

What is the revenue of INSTITUT COOPERATIF DU VIN ?

The revenue of INSTITUT COOPERATIF DU VIN in 2024 is 15.2 M€.

Is INSTITUT COOPERATIF DU VIN profitable?

INSTITUT COOPERATIF DU VIN recorded a net loss in 2024.

Where is the headquarters of INSTITUT COOPERATIF DU VIN ?

The headquarters of INSTITUT COOPERATIF DU VIN is located in LATTES (34970), in the department Herault.

Where to find the tax return of INSTITUT COOPERATIF DU VIN ?

The tax return of INSTITUT COOPERATIF DU VIN 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 INSTITUT COOPERATIF DU VIN operate?

INSTITUT COOPERATIF DU VIN operates in the sector Autres activités de soutien aux entreprises n.c.a. (NAF code 82.99Z). See the 'Sector positioning' section above to compare the company with its competitors.