LES VIGNERONS DE POUZOLS ET MAILHAC : revenue, balance sheet and financial ratios

LES VIGNERONS DE POUZOLS ET MAILHAC is a French company founded 126 years ago, specialized in the sector Vinification. Based in POUZOLS-MINERVOIS (11120), this company of category PME shows in 2023 a revenue of 2.8 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 - LES VIGNERONS DE POUZOLS ET MAILHAC (SIREN 775823206)
Indicator 2023 2021 2020 2019 2018 2016
Revenue 2 844 168 € 3 878 195 € 3 045 577 € 4 017 887 € 4 092 930 € 3 311 849 €
Net income 5 003 € 36 427 € 79 € 67 € 50 € 78 €
EBITDA 134 392 € 210 448 € 125 055 € 147 422 € 108 000 € 52 282 €
Net margin 0.2% 0.9% 0.0% 0.0% 0.0% 0.0%

Revenue and income statement

In 2023, LES VIGNERONS DE POUZOLS ET MAILHAC achieves revenue of 2.8 M€. Activity remains stable over the period (CAGR: -2.2%). Significant drop of -27% vs 2021. After deducting consumption (373 k€), gross margin stands at 2.5 M€, i.e. a rate of 87%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 134 k€, representing 4.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5 k€, i.e. 0.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 844 168 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 470 786 €

EBITDA (2023) ?
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

134 392 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 885 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

5 003 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.6%

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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 18%. 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 34%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

18.45%

Financial autonomy (2023) ?
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

33.631%

Cash flow / Revenue (2023) ?
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

4.47%

Repayment capacity (2023) ?
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

3.097

Asset age ratio (2023) ?
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

17.4%

Solvency indicators evolution
LES VIGNERONS DE POUZOLS ET MAILHAC

Sector positioning

Debt ratio
18.45 2023
2020
2021
2023
Q1: 18.45
Med: 54.65
Q3: 124.04
Excellent -50 pts over 3 years

In 2023, the debt ratio of LES VIGNERONS DE POUZOLS ... (18.45) 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
33.63% 2023
2020
2021
2023
Q1: 25.93%
Med: 37.63%
Q3: 51.47%
Average +17 pts over 3 years

In 2023, the financial autonomy of LES VIGNERONS DE POUZOLS ... (33.6%) 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
3.1 years 2023
2020
2021
2023
Q1: 0.7 years
Med: 4.74 years
Q3: 12.27 years
Good -36 pts over 3 years

In 2023, the repayment capacity of LES VIGNERONS DE POUZOLS ... (3.10) 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 146.82. 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 6.6x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

146.818

Interest coverage (2023) ?
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

6.639

Liquidity indicators evolution
LES VIGNERONS DE POUZOLS ET MAILHAC

Sector positioning

Liquidity ratio
146.82 2023
2020
2021
2023
Q1: 143.53
Med: 208.47
Q3: 509.09
Average -50 pts over 3 years

In 2023, the liquidity ratio of LES VIGNERONS DE POUZOLS ... (146.82) 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
6.64x 2023
2020
2021
2023
Q1: 0.87x
Med: 4.86x
Q3: 12.52x
Good -10 pts over 3 years

In 2023, the interest coverage of LES VIGNERONS DE POUZOLS ... (6.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 39 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. The company must finance 26 days of gap between collections and payments. Inventory turnover is 393 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 61 days of revenue, i.e. 483 k€ to permanently finance. Notable WCR improvement over the period (-92%), freeing up cash.

Operating WCR (2023) ?
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

482 741 €

Customer credit (2023) ?
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

39 j

Supplier credit (2023) ?
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

13 j

Inventory turnover (2023) ?
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

393 j

WCR in days of revenue (2023) ?
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

61 j

WCR and payment terms evolution
LES VIGNERONS DE POUZOLS ET MAILHAC

Positioning of LES VIGNERONS DE POUZOLS ET MAILHAC in its sector

Comparison with sector Vinification

Valuation estimate

Based on 55 transactions of similar company sales (all years), the value of LES VIGNERONS DE POUZOLS ET MAILHAC is estimated at 479 313 € (range 252 694€ - 1 171 665€). With an EBITDA of 134 392€, the sector multiple of 2.8x is applied. The price/revenue ratio is 0.34x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
55 tx
252k€ 479k€ 1171k€
479 313 € Range: 252 694€ - 1 171 665€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
134 392 € × 2.8x
Estimation 369 957 €
183 719€ - 929 556€
Revenue Multiple 30%
2 844 168 € × 0.34x
Estimation 975 672 €
533 047€ - 2 341 309€
Net Income Multiple 20%
5 003 € × 1.6x
Estimation 8 167 €
4 603€ - 22 473€
How is this estimate calculated?

This estimate is based on the analysis of 55 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 (Vinification)

Compare LES VIGNERONS DE POUZOLS ET MAILHAC with other companies in the same sector:

Voir toutes les statistiques du secteur Vinification

Frequently asked questions about LES VIGNERONS DE POUZOLS ET MAILHAC

What is the revenue of LES VIGNERONS DE POUZOLS ET MAILHAC ?

The revenue of LES VIGNERONS DE POUZOLS ET MAILHAC in 2023 is 2.8 M€.

Is LES VIGNERONS DE POUZOLS ET MAILHAC profitable?

Yes, LES VIGNERONS DE POUZOLS ET MAILHAC generated a net profit of 5 k€ in 2023.

Where is the headquarters of LES VIGNERONS DE POUZOLS ET MAILHAC ?

The headquarters of LES VIGNERONS DE POUZOLS ET MAILHAC is located in POUZOLS-MINERVOIS (11120), in the department Aude.

Where to find the tax return of LES VIGNERONS DE POUZOLS ET MAILHAC ?

The tax return of LES VIGNERONS DE POUZOLS ET MAILHAC 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 VIGNERONS DE POUZOLS ET MAILHAC operate?

LES VIGNERONS DE POUZOLS ET MAILHAC operates in the sector Vinification (NAF code 11.02B). See the 'Sector positioning' section above to compare the company with its competitors.