Le dernier exercice comptable publié pour cette entreprise remonte à 2022. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

LES CLES DE LA CAVE : revenue, balance sheet and financial ratios

LES CLES DE LA CAVE is a French company founded 20 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de boissons. Based in GEVREY-CHAMBERTIN (21220), this company of category PME shows in 2022 a revenue of 825 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Fragile

Signal structurel : résultat d'exploitation insuffisant pour couvrir les intérêts.

In summary, LES CLES DE LA CAVE combines a growing business with positive profitability. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - LES CLES DE LA CAVE (SIREN 485285563)
Indicator 2023 2022 2021 2016
Revenue N/C 824 842 € 594 145 € 448 626 €
Net income 25 110 € 61 189 € 76 045 € 32 162 €
EBITDA N/C 72 949 € 72 216 € 44 050 €
Net margin N/C 7.4% 12.8% 7.2%

Revenue and income statement

In 2023, LES CLES DE LA CAVE generates positive net income of 25 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 32 k€ -> 25 k€.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

824 842 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

244 713 €

EBITDA (2022) ?
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

72 949 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

66 015 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

61 189 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.8%

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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 4%. Compared with its sector, this ratio places the company among the best positioned (sector median: 39.5%). Financial autonomy (= Equity / Total assets x 100) reaches 68%. Compared with its sector, this ratio places the company among the best positioned (sector median: 33.3%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This ratio is more favorable than the sector median (1.0 years). Cash flow represents 7.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (4.2%).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

3.65%

Financial autonomy (2022) ?
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

67.65%

Cash flow / Revenue (2022) ?
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

7.09%

Repayment capacity (2022) ?
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

0.21

Asset age ratio (2022) ?
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

63.2%

Solvency indicators evolution
LES CLES DE LA CAVE

Sector positioning

Debt ratio
2.11% 2023
Q1: 3.79%
Med: 39.49%
Q3: 124.74%
Excellent

In 2023, the debt ratio of LES CLES DE LA CAVE (2.1%) 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
75.7% 2023
Q1: 14.83%
Med: 33.34%
Q3: 55.69%
Excellent +9 pts over 3 years

In 2023, the financial autonomy of LES CLES DE LA CAVE (75.7%) 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
0.21 years 2022
Q1: 0.0 years
Med: 0.99 years
Q3: 3.94 years
Good

In 2022, the repayment capacity of LES CLES DE LA CAVE (0.21) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 3.16. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.1). The interest coverage ratio (= EBIT / Interest expenses) is 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2022) ?
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

3.16

Interest coverage (2022) ?
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

0.06

Liquidity indicators evolution
LES CLES DE LA CAVE

Sector positioning

Liquidity ratio
4.01 2023
Q1: 1.4
Med: 2.12
Q3: 3.86
Excellent +22 pts over 3 years

In 2023, the liquidity ratio of LES CLES DE LA CAVE (4.01) 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
0.06x 2022
Q1: 0.0x
Med: 1.07x
Q3: 5.77x
Average

In 2022, the interest coverage of LES CLES DE LA CAVE (0.1x) 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. Overall, WCR represents 83 days of revenue, i.e. 0 € to permanently finance. Between 2016 and 2022, WCR improved by 27 days of revenue, freeing up cash.

Operating WCR (2022) ?
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

191 033 €

Customer credit (2022) ?
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

49 j

Supplier credit (2022) ?
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

61 j

Inventory turnover (2022) ?
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

37 j

WCR in days of revenue (2022) ?
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

83 j

WCR and payment terms evolution
LES CLES DE LA CAVE

Positioning of LES CLES DE LA CAVE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de boissons

Valuation estimate

Based on 175 transactions of similar company sales (all years), the value of LES CLES DE LA CAVE is estimated at 64 840 € (range 21 790€ - 188 919€). 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 2023
175 transactions
21k€ 64k€ 188k€
64 840 € Range: 21 790€ - 188 919€
NAF 5 all-time

Valuation method used

Net Income Multiple
25 110 € × 2.6x = 64 840 €
Range: 21 791€ - 188 919€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 175 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 boissons)

Compare LES CLES DE LA CAVE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de boissons

Top companies in Commerce de gros (commerce interentreprises) de boissons

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) de boissons:

Top companies in Cote-d'Or

Largest companies by revenue in the department Cote-d'Or:

Voir le classement complet du département Cote-d'Or

Frequently asked questions about LES CLES DE LA CAVE

What is the revenue of LES CLES DE LA CAVE ?

The revenue of LES CLES DE LA CAVE in 2022 is 825 k€.

Is LES CLES DE LA CAVE profitable?

Yes, LES CLES DE LA CAVE generated a net profit of 25 k€ in 2023.

Where is the headquarters of LES CLES DE LA CAVE ?

The headquarters of LES CLES DE LA CAVE is located in GEVREY-CHAMBERTIN (21220), in the department Cote-d'Or.

Where to find the tax return of LES CLES DE LA CAVE ?

The tax return of LES CLES DE LA CAVE 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 LES CLES DE LA CAVE operate?

LES CLES DE LA CAVE operates in the sector Commerce de gros (commerce interentreprises) de boissons (NAF code 46.34Z). See the 'Sector positioning' section above to compare the company with its competitors.