LOIRE VINI VITI DISTRIBUTION : revenue, balance sheet and financial ratios

LOIRE VINI VITI DISTRIBUTION is a French company founded 27 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires. Based in MOZE-SUR-LOUET (49610), this company of category GE shows in 2024 a revenue of 32.4 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 - LOIRE VINI VITI DISTRIBUTION (SIREN 421618422)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 32 438 429 € 33 696 622 € 32 873 531 € 28 998 002 € 24 822 512 € 27 504 238 € 28 186 258 € 25 743 012 € 27 561 171 €
Net income 416 402 € 895 414 € 1 068 311 € 881 683 € 494 000 € 800 861 € 764 164 € 573 223 € 680 297 €
EBITDA 1 198 332 € 1 840 942 € 1 913 426 € 1 602 544 € 845 411 € 1 082 055 € 1 211 939 € 614 270 € 1 030 551 €
Net margin 1.3% 2.7% 3.2% 3.0% 2.0% 2.9% 2.7% 2.2% 2.5%

Revenue and income statement

In 2024, LOIRE VINI VITI DISTRIBUTION achieves revenue of 32.4 M€. Revenue is growing positively over 9 years (CAGR: +2.1%). Slight decline of -4% vs 2023. After deducting consumption (22.9 M€), gross margin stands at 9.6 M€, i.e. a rate of 29%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.2 M€, representing 3.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 416 k€, i.e. 1.3% of revenue. This profit can be retained or distributed to shareholders.

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

32 438 429 €

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

9 551 689 €

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

1 198 332 €

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

910 610 €

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

416 402 €

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

3.7%

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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 0%. 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 42%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 2.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.0%

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

41.994%

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

2.072%

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

0.0

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

32.3%

Solvency indicators evolution
LOIRE VINI VITI DISTRIBUTION

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.14
Med: 12.14
Q3: 43.04
Excellent

In 2024, the debt ratio of LOIRE VINI VITI DISTRIBUTION (0.00) 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
41.99% 2024
2022
2023
2024
Q1: 23.34%
Med: 47.87%
Q3: 67.91%
Average

In 2024, the financial autonomy of LOIRE VINI VITI DISTRIBUTION (42.0%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.03 years
Q3: 1.62 years
Excellent

In 2024, the repayment capacity of LOIRE VINI VITI DISTRIBUTION (0.00) 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 122.51. 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 14.4x. Operating income very largely covers interest expenses: high safety margin.

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

122.509

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

14.376

Liquidity indicators evolution
LOIRE VINI VITI DISTRIBUTION

Sector positioning

Liquidity ratio
122.51 2024
2022
2023
2024
Q1: 162.26
Med: 245.95
Q3: 425.37
Watch

In 2024, the liquidity ratio of LOIRE VINI VITI DISTRIBUTION (122.51) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
14.38x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.95x
Q3: 9.05x
Excellent +5 pts over 3 years

In 2024, the interest coverage of LOIRE VINI VITI DISTRIBUTION (14.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 39 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 40 days of revenue, i.e. 3.6 M€ to permanently finance. Notable WCR improvement over the period (-57%), freeing up cash.

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

3 597 422 €

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

29 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

32 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

39 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

40 j

WCR and payment terms evolution
LOIRE VINI VITI DISTRIBUTION

Positioning of LOIRE VINI VITI DISTRIBUTION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 2 313 128€ to 9 310 636€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
2313k€ 4857k€ 9310k€
4 857 606 € Range: 2 313 128€ - 9 310 636€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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) d'autres produits intermédiaires)

Compare LOIRE VINI VITI DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres produits intermédiaires

Frequently asked questions about LOIRE VINI VITI DISTRIBUTION

What is the revenue of LOIRE VINI VITI DISTRIBUTION ?

The revenue of LOIRE VINI VITI DISTRIBUTION in 2024 is 32.4 M€.

Is LOIRE VINI VITI DISTRIBUTION profitable?

Yes, LOIRE VINI VITI DISTRIBUTION generated a net profit of 416 k€ in 2024.

Where is the headquarters of LOIRE VINI VITI DISTRIBUTION ?

The headquarters of LOIRE VINI VITI DISTRIBUTION is located in MOZE-SUR-LOUET (49610), in the department Maine-et-Loire.

Where to find the tax return of LOIRE VINI VITI DISTRIBUTION ?

The tax return of LOIRE VINI VITI DISTRIBUTION 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 LOIRE VINI VITI DISTRIBUTION operate?

LOIRE VINI VITI DISTRIBUTION operates in the sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires (NAF code 46.76Z). See the 'Sector positioning' section above to compare the company with its competitors.