LES VIGNOBLES LALANDE-MOREAU : revenue, balance sheet and financial ratios

LES VIGNOBLES LALANDE-MOREAU is a French company founded 30 years ago, specialized in the sector Vente à distance sur catalogue spécialisé. Based in SAINT-EMILION (33330), this company of category ETI shows in 2024 a revenue of 14.8 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 VIGNOBLES LALANDE-MOREAU (SIREN 401080494)
Indicator 2024 2023 2022 2021 2019 2018 2017 2016 2015 2014 2013
Revenue 14 847 949 € 12 058 598 € 10 225 533 € 10 969 949 € 10 335 902 € 10 779 953 € 11 452 062 € 11 277 712 € 11 642 177 € 11 800 847 € 8 013 459 €
Net income -14 623 € 305 245 € 213 785 € 366 217 € 244 158 € 113 335 € 397 205 € 326 283 € 384 294 € 511 142 € 99 718 €
EBITDA -55 527 € 298 633 € 217 299 € 542 450 € 297 675 € 150 677 € 543 792 € 466 204 € 627 610 € 792 198 € 164 121 €
Net margin -0.1% 2.5% 2.1% 3.3% 2.4% 1.1% 3.5% 2.9% 3.3% 4.3% 1.2%

Revenue and income statement

In 2024, LES VIGNOBLES LALANDE-MOREAU achieves revenue of 14.8 M€. Over the period 2013-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.8%. Vs 2023, growth of +23% (12.1 M€ -> 14.8 M€). After deducting consumption (6.6 M€), gross margin stands at 8.3 M€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -56 k€, representing -0.4% of revenue. Warning negative scissor effect: despite revenue change (+23%), EBITDA varies by -119%, reducing margin by 2.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -15 k€ (-0.1% of revenue), which will impact equity.

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

14 847 949 €

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

8 287 820 €

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

-55 527 €

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

53 286 €

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

-14 623 €

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

-0.4%

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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 1146%. 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 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

1145.958%

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

2.506%

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

-0.034%

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

-392.882

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

34.1%

Solvency indicators evolution
LES VIGNOBLES LALANDE-MOREAU

Sector positioning

Debt ratio
1145.96 2024
2022
2023
2024
Q1: 0.0
Med: 3.84
Q3: 53.12
Watch

In 2024, the debt ratio of LES VIGNOBLES LALANDE-MOREAU (1145.96) 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
2.51% 2024
2022
2023
2024
Q1: 0.0%
Med: 20.06%
Q3: 53.53%
Average

In 2024, the financial autonomy of LES VIGNOBLES LALANDE-MOREAU (2.5%) 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
-392.88 years 2024
2022
2023
2024
Q1: -0.0 years
Med: 0.0 years
Q3: 0.38 years
Excellent -57 pts over 3 years

In 2024, the repayment capacity of LES VIGNOBLES LALANDE-MOREAU (-392.88) 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 123.72. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

123.721

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

-133.699

Liquidity indicators evolution
LES VIGNOBLES LALANDE-MOREAU

Sector positioning

Liquidity ratio
123.72 2024
2022
2023
2024
Q1: 109.05
Med: 201.82
Q3: 390.18
Average -28 pts over 3 years

In 2024, the liquidity ratio of LES VIGNOBLES LALANDE-MOREAU (123.72) 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
-133.7x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.3x
Watch -53 pts over 3 years

In 2024, the interest coverage of LES VIGNOBLES LALANDE-MOREAU (-133.7x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 95 days. Excellent situation: suppliers finance 91 days of the operating cycle (retail model). Inventory turnover is 78 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 103 days of revenue, i.e. 4.3 M€ to permanently finance. Over 2013-2024, WCR increased by +72%, requiring additional financing.

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

4 255 274 €

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

4 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

95 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

78 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

103 j

WCR and payment terms evolution
LES VIGNOBLES LALANDE-MOREAU

Positioning of LES VIGNOBLES LALANDE-MOREAU in its sector

Comparison with sector Vente à distance sur catalogue spécialisé

Valuation estimate

Based on 121 transactions of similar company sales (all years), the value of LES VIGNOBLES LALANDE-MOREAU is estimated at 4 008 374 € (range 2 323 713€ - 8 613 654€). The price/revenue ratio is 0.27x (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
121 transactions
2323k€ 4008k€ 8613k€
4 008 374 € Range: 2 323 713€ - 8 613 654€
NAF 5 all-time

Valuation method used

Revenue Multiple
14 847 949 € × 0.27x = 4 008 374 €
Range: 2 323 714€ - 8 613 654€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 121 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 (Vente à distance sur catalogue spécialisé)

Compare LES VIGNOBLES LALANDE-MOREAU with other companies in the same sector:

Voir toutes les statistiques du secteur Vente à distance sur catalogue spécialisé

Frequently asked questions about LES VIGNOBLES LALANDE-MOREAU

What is the revenue of LES VIGNOBLES LALANDE-MOREAU ?

The revenue of LES VIGNOBLES LALANDE-MOREAU in 2024 is 14.8 M€.

Is LES VIGNOBLES LALANDE-MOREAU profitable?

LES VIGNOBLES LALANDE-MOREAU recorded a net loss in 2024.

Where is the headquarters of LES VIGNOBLES LALANDE-MOREAU ?

The headquarters of LES VIGNOBLES LALANDE-MOREAU is located in SAINT-EMILION (33330), in the department Gironde.

Where to find the tax return of LES VIGNOBLES LALANDE-MOREAU ?

The tax return of LES VIGNOBLES LALANDE-MOREAU 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 VIGNOBLES LALANDE-MOREAU operate?

LES VIGNOBLES LALANDE-MOREAU operates in the sector Vente à distance sur catalogue spécialisé (NAF code 47.91B). See the 'Sector positioning' section above to compare the company with its competitors.