LE CLUB DES MARQUES : revenue, balance sheet and financial ratios

LE CLUB DES MARQUES is a French company founded 27 years ago, specialized in the sector Production de boissons alcooliques distillées. Based in VILLENEUVE-DE-MARSAN (40190), this company of category ETI shows in 2025 a revenue of 17.2 M€. 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 - LE CLUB DES MARQUES (SIREN 425014230)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 17 200 167 € 12 252 762 € 13 934 137 € 13 233 302 € 12 103 121 € 14 769 723 € 14 247 793 € 10 802 540 € 9 832 461 € 10 084 748 €
Net income -3 029 037 € -2 572 868 € -609 963 € -1 158 076 € 136 649 € 17 486 € 174 480 € -94 417 € 4 485 € 123 855 €
EBITDA -1 392 291 € -985 031 € 139 246 € 456 152 € 935 858 € 751 341 € 492 381 € 191 926 € 242 340 € 312 207 €
Net margin -17.6% -21.0% -4.4% -8.8% 1.1% 0.1% 1.2% -0.9% 0.0% 1.2%

Revenue and income statement

In 2025, LE CLUB DES MARQUES achieves revenue of 17.2 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.1%. Vs 2024, growth of +40% (12.3 M€ -> 17.2 M€). After deducting consumption (12.5 M€), gross margin stands at 4.7 M€, i.e. a rate of 27%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1.4 M€, representing -8.1% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -3.0 M€ (-17.6% of revenue), which will impact equity.

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

17 200 167 €

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

4 660 920 €

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

-1 392 291 €

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

-2 138 648 €

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

-3 029 037 €

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

-8.1%

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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 567%. 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

567.348%

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

12.992%

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

-11.215%

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

-6.904

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

51.0%

Solvency indicators evolution
LE CLUB DES MARQUES

Sector positioning

Debt ratio
567.35 2025
2023
2024
2025
Q1: 4.93
Med: 28.44
Q3: 77.53
Average

In 2025, the debt ratio of LE CLUB DES MARQUES (567.35) 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
12.99% 2025
2023
2024
2025
Q1: 34.08%
Med: 64.93%
Q3: 75.97%
Watch -19 pts over 3 years

In 2025, the financial autonomy of LE CLUB DES MARQUES (13.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-6.9 years 2025
2023
2024
2025
Q1: -0.58 years
Med: 0.09 years
Q3: 3.66 years
Excellent

In 2025, the repayment capacity of LE CLUB DES MARQUES (-6.90) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 522.56. 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

522.557

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

-39.821

Liquidity indicators evolution
LE CLUB DES MARQUES

Sector positioning

Liquidity ratio
522.56 2025
2023
2024
2025
Q1: 277.42
Med: 506.14
Q3: 1050.73
Good -21 pts over 3 years

In 2025, the liquidity ratio of LE CLUB DES MARQUES (522.56) 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
-39.82x 2025
2023
2024
2025
Q1: 0.0x
Med: 6.75x
Q3: 35.25x
Watch -54 pts over 3 years

In 2025, the interest coverage of LE CLUB DES MARQUES (-39.8x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 206 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 213 days of revenue, i.e. 10.2 M€ to permanently finance. Notable WCR improvement over the period (-27%), freeing up cash.

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

10 176 823 €

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

50 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

64 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

206 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

213 j

WCR and payment terms evolution
LE CLUB DES MARQUES

Positioning of LE CLUB DES MARQUES in its sector

Comparison with sector Production de boissons alcooliques distillées

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 1 079 918€ to 5 632 971€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
1079k€ 2954k€ 5632k€
2 954 377 € Range: 1 079 918€ - 5 632 971€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 22 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 (Production de boissons alcooliques distillées)

Compare LE CLUB DES MARQUES with other companies in the same sector:

Voir toutes les statistiques du secteur Production de boissons alcooliques distillées

Frequently asked questions about LE CLUB DES MARQUES

What is the revenue of LE CLUB DES MARQUES ?

The revenue of LE CLUB DES MARQUES in 2025 is 17.2 M€.

Is LE CLUB DES MARQUES profitable?

LE CLUB DES MARQUES recorded a net loss in 2025.

Where is the headquarters of LE CLUB DES MARQUES ?

The headquarters of LE CLUB DES MARQUES is located in VILLENEUVE-DE-MARSAN (40190), in the department Landes.

Where to find the tax return of LE CLUB DES MARQUES ?

The tax return of LE CLUB DES MARQUES 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 LE CLUB DES MARQUES operate?

LE CLUB DES MARQUES operates in the sector Production de boissons alcooliques distillées (NAF code 11.01Z). See the 'Sector positioning' section above to compare the company with its competitors.