INSTITUT OENOLOGIQUE : revenue, balance sheet and financial ratios

INSTITUT OENOLOGIQUE is a French company founded 70 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in EPERNAY (51200), this company of category PME shows in 2024 a revenue of 642 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 - INSTITUT OENOLOGIQUE (SIREN 095650081)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 642 023 € 622 399 € 571 526 € 605 140 € 890 241 € 987 921 € 847 537 € 1 019 498 € 1 144 189 €
Net income 62 599 € 327 857 € 128 862 € 2 050 755 € -5 115 833 € 1 874 589 € 726 138 € 6 196 203 € 787 345 €
EBITDA -50 802 € 177 715 € 151 510 € 29 985 € 458 078 € 543 341 € 406 906 € 536 075 € 718 562 €
Net margin 9.8% 52.7% 22.5% 338.9% -574.7% 189.8% 85.7% 607.8% 68.8%

Revenue and income statement

En 2024, INSTITUT OENOLOGIQUE alcanza unos ingresos de 642 k€. Los ingresos disminuyen en el período 2016-2024 (TCAC: -7.0%). Vs 2023: +3%. Tras deducir el consumo (8 k€), el margen bruto se sitúa en 634 k€, es decir, una tasa del 99%. El EBITDA alcanza -51 k€, representando el -7.9% de los ingresos. Advertencia efecto tijera negativo: a pesar del cambio en ingresos (+3%), el EBITDA varía en -129%, reduciendo el margen en 36.5 puntos. Un EBITDA negativo significa que las operaciones no cubren los gastos corrientes. El resultado neto asciende a 63 k€, es decir, el 9.8% de los ingresos.

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

642 023 €

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

634 416 €

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

-50 802 €

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

-66 009 €

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

62 599 €

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

-7.9%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 9%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 92%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios. La capacidad de reembolso indica que se necesitarían 57.3 años de flujo de caja. Más allá de 7 años, los bancos generalmente consideran el riesgo crediticio como alto. El flujo de caja representa el 9.9% de los ingresos. Nivel satisfactorio que permite financiar parcialmente el crecimiento.

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

8.821%

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

91.52%

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

9.924%

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

57.309

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

14.5%

Solvency indicators evolution
INSTITUT OENOLOGIQUE

Sector positioning

Ratio de endeudamiento
8.82 2024
2022
2023
2024
Q1: 0.08
Med: 13.95
Q3: 53.28
Bueno +7 pts over 3 years

En 2024, el ratio de endeudamiento de INSTITUT OENOLOGIQUE (8.82) se sitúa por debajo de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Esta posición controlada refleja una gestión prudente.

Autonomía financiera
91.52% 2024
2022
2023
2024
Q1: 15.13%
Med: 40.89%
Q3: 62.7%
Excelente

En 2024, el autonomía financiera de INSTITUT OENOLOGIQUE (91.5%) se sitúa en el top 25% del sector. Este ratio representa la parte del patrimonio en la financiación total. Alta autonomía refleja independencia financiera y capacidad para absorber choques.

Capacidad de reembolso
57.31 ans 2024
2022
2023
2024
Q1: 0.0 ans
Med: 0.0 ans
Q3: 1.68 ans
Vigilar

En 2024, el capacidad de reembolso de INSTITUT OENOLOGIQUE (57.3 ans) se sitúa en el top 25% del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una duración larga puede señalar deuda pesada relativa a la capacidad de pago.

Liquidity ratios

El ratio de liquidez se sitúa en 3479.34. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

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

3479.343

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

-59.83

Liquidity indicators evolution
INSTITUT OENOLOGIQUE

Sector positioning

Ratio de liquidez
3479.34 2024
2022
2023
2024
Q1: 148.38
Med: 236.0
Q3: 414.69
Excelente

En 2024, el ratio de liquidez de INSTITUT OENOLOGIQUE (3479.34) se sitúa en el top 25% del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio superior a 1 asegura cobertura cómoda de vencimientos a corto plazo.

Cobertura de intereses
-59.83x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.11x
Q3: 6.38x
Average -50 pts over 3 years

En 2024, el cobertura de intereses de INSTITUT OENOLOGIQUE (-59.8x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 132 días. Plazo proveedores: 71 días. El desfase de 61 días pesa sobre la tesorería. El FM representa 1437 días de ingresos. Notable mejora del FM durante el período (-85%), liberando tesorería.

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

2 561 980 €

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

132 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

71 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

1437 j

WCR and payment terms evolution
INSTITUT OENOLOGIQUE

Positioning of INSTITUT OENOLOGIQUE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of INSTITUT OENOLOGIQUE is estimated at 156 856 € (range 58 198€ - 336 575€). The price/revenue ratio is 0.19x (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
145 transactions
58k€ 156k€ 336k€
156 856 € Range: 58 198€ - 336 575€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
642 023 € × 0.19x
Estimation 122 836 €
69 135€ - 313 148€
Net Income Multiple 20%
62 599 € × 3.3x
Estimation 207 887 €
41 795€ - 371 715€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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) d'autres biens domestiques )

Compare INSTITUT OENOLOGIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Frequently asked questions about INSTITUT OENOLOGIQUE

What is the revenue of INSTITUT OENOLOGIQUE ?

The revenue of INSTITUT OENOLOGIQUE in 2024 is 642 k€.

Is INSTITUT OENOLOGIQUE profitable?

Yes, INSTITUT OENOLOGIQUE generated a net profit of 63 k€ in 2024.

Where is the headquarters of INSTITUT OENOLOGIQUE ?

The headquarters of INSTITUT OENOLOGIQUE is located in EPERNAY (51200), in the department Marne.

Where to find the tax return of INSTITUT OENOLOGIQUE ?

The tax return of INSTITUT OENOLOGIQUE 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 OENOLOGIQUE operate?

INSTITUT OENOLOGIQUE operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.