LABORATOIRE BEAUJOLAIS BOURG OENOLOGIE : revenue, balance sheet and financial ratios

LABORATOIRE BEAUJOLAIS BOURG OENOLOGIE is a French company founded 33 years ago, specialized in the sector Autres activités de soutien aux entreprises n.c.a.. Based in MACON (71000), this company of category PME shows in 2025 a revenue of 512 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 - LABORATOIRE BEAUJOLAIS BOURG OENOLOGIE (SIREN 388597254)
Indicator 2025 2024 2023 2022 2021 2020 2019 2017 2016
Revenue 512 354 € 643 234 € 512 976 € 350 257 € 446 705 € 232 636 € 263 369 € 238 876 € 242 917 €
Net income 907 € 701 € 911 € -3 730 € 2 095 € 671 € 22 309 € 2 071 € -7 247 €
EBITDA -18 090 € 47 118 € 32 799 € -5 161 € -6 800 € -105 130 € -59 055 € 17 701 € -3 591 €
Net margin 0.2% 0.1% 0.2% -1.1% 0.5% 0.3% 8.5% 0.9% -3.0%

Revenue and income statement

In 2025, LABORATOIRE BEAUJOLAIS BOURG OENOLOGIE achieves revenue of 512 k€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +8.6%. Significant drop of -20% vs 2024. After deducting consumption (182 k€), gross margin stands at 330 k€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -18 k€, representing -3.5% of revenue. Warning negative scissor effect: despite revenue change (-20%), EBITDA varies by -138%, reducing margin by 10.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 907 €, i.e. 0.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

512 354 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

330 458 €

EBITDA (2025) ?
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

-18 090 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-43 599 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

907 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-3.5%

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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 2296%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 5.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2295.993%

Financial autonomy (2025) ?
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

2.672%

Cash flow / Revenue (2025) ?
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

5.157%

Repayment capacity (2025) ?
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

9.63

Asset age ratio (2025) ?
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

23.1%

Solvency indicators evolution
LABORATOIRE BEAUJOLAIS BOURG OENOLOGIE

Sector positioning

Debt ratio
2295.99 2025
2023
2024
2025
Q1: 0.0
Med: 7.56
Q3: 53.6
Watch

In 2025, the debt ratio of LABORATOIRE BEAUJOLAIS BO... (2295.99) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
2.67% 2025
2023
2024
2025
Q1: 10.23%
Med: 44.01%
Q3: 75.13%
Average

In 2025, the financial autonomy of LABORATOIRE BEAUJOLAIS BO... (2.7%) 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
9.63 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.04 years
Q3: 2.08 years
Watch +50 pts over 3 years

In 2025, the repayment capacity of LABORATOIRE BEAUJOLAIS BO... (9.63) 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 218.42. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

218.421

Interest coverage (2025) ?
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

-42.283

Liquidity indicators evolution
LABORATOIRE BEAUJOLAIS BOURG OENOLOGIE

Sector positioning

Liquidity ratio
218.42 2025
2023
2024
2025
Q1: 119.63
Med: 260.88
Q3: 749.74
Average +8 pts over 3 years

In 2025, the liquidity ratio of LABORATOIRE BEAUJOLAIS BO... (218.42) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-42.28x 2025
2023
2024
2025
Q1: -1.52x
Med: 0.0x
Q3: 3.47x
Average -50 pts over 3 years

In 2025, the interest coverage of LABORATOIRE BEAUJOLAIS BO... (-42.3x) 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: 109 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 102 days. The company must finance 7 days of gap between collections and payments. Inventory turnover is 68 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 172 days of revenue, i.e. 245 k€ to permanently finance. Over 2016-2025, WCR increased by +671%, requiring additional financing.

Operating WCR (2025) ?
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

245 330 €

Customer credit (2025) ?
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

109 j

Supplier credit (2025) ?
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

102 j

Inventory turnover (2025) ?
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

68 j

WCR in days of revenue (2025) ?
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

172 j

WCR and payment terms evolution
LABORATOIRE BEAUJOLAIS BOURG OENOLOGIE

Positioning of LABORATOIRE BEAUJOLAIS BOURG OENOLOGIE 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 LABORATOIRE BEAUJOLAIS BOURG OENOLOGIE is estimated at 110 830 € (range 55 113€ - 210 756€). 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 2025
131 transactions
55k€ 110k€ 210k€
110 830 € Range: 55 113€ - 210 756€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
512 354 € × 0.36x
Estimation 182 712 €
91 255€ - 345 359€
Net Income Multiple 20%
907 € × 3.3x
Estimation 3 007 €
900€ - 8 853€

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 LABORATOIRE BEAUJOLAIS BOURG OENOLOGIE 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 LABORATOIRE BEAUJOLAIS BOURG OENOLOGIE

What is the revenue of LABORATOIRE BEAUJOLAIS BOURG OENOLOGIE ?

The revenue of LABORATOIRE BEAUJOLAIS BOURG OENOLOGIE in 2025 is 512 k€.

Is LABORATOIRE BEAUJOLAIS BOURG OENOLOGIE profitable?

Yes, LABORATOIRE BEAUJOLAIS BOURG OENOLOGIE generated a net profit of 907€ in 2025.

Where is the headquarters of LABORATOIRE BEAUJOLAIS BOURG OENOLOGIE ?

The headquarters of LABORATOIRE BEAUJOLAIS BOURG OENOLOGIE is located in MACON (71000), in the department Saone-et-Loire.

Where to find the tax return of LABORATOIRE BEAUJOLAIS BOURG OENOLOGIE ?

The tax return of LABORATOIRE BEAUJOLAIS BOURG OENOLOGIE 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 LABORATOIRE BEAUJOLAIS BOURG OENOLOGIE operate?

LABORATOIRE BEAUJOLAIS BOURG OENOLOGIE 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.