MANUFACTURE SUD BOURGOGNE : revenue, balance sheet and financial ratios

MANUFACTURE SUD BOURGOGNE is a French company founded 20 years ago, specialized in the sector Fabrication d'articles textiles, sauf habillement. Based in CHAUFFAILLES (71170), this company of category ETI shows in 2024 a revenue of 23.3 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 - MANUFACTURE SUD BOURGOGNE (SIREN 485253165)
Indicator 2024 2022 2020 2019 2018 2017 2016
Revenue 23 278 839 € 24 784 935 € 14 185 562 € 9 751 359 € N/C 4 789 305 € 3 688 355 €
Net income 1 502 852 € 1 041 783 € 345 717 € 243 151 € 286 758 € 116 003 € 47 378 €
EBITDA 3 249 737 € 1 342 760 € 667 160 € 298 613 € N/C 421 347 € 266 019 €
Net margin 6.5% 4.2% 2.4% 2.5% N/C 2.4% 1.3%

Revenue and income statement

In 2024, MANUFACTURE SUD BOURGOGNE achieves revenue of 23.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +25.9%. Slight decline of -6% vs 2022. After deducting consumption (10.7 M€), gross margin stands at 12.5 M€, i.e. a rate of 54%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.2 M€, representing 14.0% of revenue. Positive scissor effect: EBITDA margin improves by +8.5 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.5 M€, i.e. 6.5% 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

23 278 839 €

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

12 535 813 €

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

3 249 737 €

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

2 318 423 €

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

1 502 852 €

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

14.0%

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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 178%. 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 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

178.332%

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

28.606%

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

10.499%

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

2.961

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

72.4%

Solvency indicators evolution
MANUFACTURE SUD BOURGOGNE

Sector positioning

Debt ratio
178.33 2024
2020
2022
2024
Q1: 3.65
Med: 18.52
Q3: 54.59
Watch

In 2024, the debt ratio of MANUFACTURE SUD BOURGOGNE (178.33) 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
28.61% 2024
2020
2022
2024
Q1: 26.2%
Med: 49.95%
Q3: 68.42%
Average

In 2024, the financial autonomy of MANUFACTURE SUD BOURGOGNE (28.6%) 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
2.96 years 2024
2020
2022
2024
Q1: 0.0 years
Med: 0.42 years
Q3: 2.61 years
Watch

In 2024, the repayment capacity of MANUFACTURE SUD BOURGOGNE (2.96) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 235.78. 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 8.8x. 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

235.784

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

8.756

Liquidity indicators evolution
MANUFACTURE SUD BOURGOGNE

Sector positioning

Liquidity ratio
235.78 2024
2020
2022
2024
Q1: 181.63
Med: 272.21
Q3: 405.38
Average +8 pts over 3 years

In 2024, the liquidity ratio of MANUFACTURE SUD BOURGOGNE (235.78) 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
8.76x 2024
2020
2022
2024
Q1: 0.0x
Med: 0.66x
Q3: 7.45x
Excellent

In 2024, the interest coverage of MANUFACTURE SUD BOURGOGNE (8.8x) 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: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Inventory turnover is 59 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 62 days of revenue, i.e. 4.0 M€ to permanently finance. Over 2016-2024, WCR increased by +143%, 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

4 030 498 €

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

20 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

27 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

59 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

62 j

WCR and payment terms evolution
MANUFACTURE SUD BOURGOGNE

Positioning of MANUFACTURE SUD BOURGOGNE in its sector

Comparison with sector Fabrication d'articles textiles, sauf habillement

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 2 643 975€ to 8 398 232€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
2643k€ 4374k€ 8398k€
4 374 587 € Range: 2 643 975€ - 8 398 232€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 31 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 (Fabrication d'articles textiles, sauf habillement)

Compare MANUFACTURE SUD BOURGOGNE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'articles textiles, sauf habillement

Frequently asked questions about MANUFACTURE SUD BOURGOGNE

What is the revenue of MANUFACTURE SUD BOURGOGNE ?

The revenue of MANUFACTURE SUD BOURGOGNE in 2024 is 23.3 M€.

Is MANUFACTURE SUD BOURGOGNE profitable?

Yes, MANUFACTURE SUD BOURGOGNE generated a net profit of 1.5 M€ in 2024.

Where is the headquarters of MANUFACTURE SUD BOURGOGNE ?

The headquarters of MANUFACTURE SUD BOURGOGNE is located in CHAUFFAILLES (71170), in the department Saone-et-Loire.

Where to find the tax return of MANUFACTURE SUD BOURGOGNE ?

The tax return of MANUFACTURE SUD BOURGOGNE 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 MANUFACTURE SUD BOURGOGNE operate?

MANUFACTURE SUD BOURGOGNE operates in the sector Fabrication d'articles textiles, sauf habillement (NAF code 13.92Z). See the 'Sector positioning' section above to compare the company with its competitors.