POITOU BOISSONS : revenue, balance sheet and financial ratios

POITOU BOISSONS is a French company founded 21 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de boissons. Based in CHASSENEUIL-DU-POITOU (86360), this company of category ETI shows in 2024 a revenue of 17.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-09-19

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

Synthèse

Santé financière : Fragile

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

In summary, POITOU BOISSONS combines a growing business with positive profitability. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - POITOU BOISSONS (SIREN 483742326)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016 2015
Revenue 17 545 303 € 17 852 316 € 16 412 809 € 10 139 598 € 9 391 809 € 14 270 722 € 13 174 563 € 12 654 658 € 12 174 568 €
Net income 1 572 454 € 1 415 215 € 1 276 048 € 798 171 € 63 112 € 709 194 € 908 787 € 963 268 € 754 181 €
EBITDA 2 473 828 € 2 282 404 € 2 023 933 € 1 114 863 € 774 728 € 1 594 340 € 1 696 374 € 1 447 170 € 1 411 098 €
Net margin 9.0% 7.9% 7.8% 7.9% 0.7% 5.0% 6.9% 7.6% 6.2%

Revenue and income statement

In 2024, POITOU BOISSONS achieves revenue of 17.5 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +16.9%. Slight decline of -2% vs 2023. After deducting consumption (11.2 M€), gross margin stands at 6.3 M€, i.e. a rate of 36%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.5 M€, representing 14.1% of revenue. Compared with its sector, this ratio places the company among the best positioned (sector median: 3.3%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.6 M€, i.e. 9.0% 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

17 545 303 €

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

6 296 661 €

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

2 473 828 €

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

2 057 065 €

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

1 572 454 €

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

14.1%

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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 3%. This ratio is more favorable than the sector median (31.9%). Financial autonomy (= Equity / Total assets x 100) reaches 64%. Compared with its sector, this ratio places the company among the best positioned (sector median: 32.4%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This ratio is more favorable than the sector median (0.5 years). Cash flow represents 11.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.8%).

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

3.17%

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

63.55%

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

11.37%

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

0.12

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

40.7%

Solvency indicators evolution
POITOU BOISSONS

Sector positioning

Debt ratio
3.17% 2024
Q1: 2.37%
Med: 31.88%
Q3: 115.76%
Good

In 2024, the debt ratio of POITOU BOISSONS (3.2%) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
63.55% 2024
Q1: 12.38%
Med: 32.44%
Q3: 55.64%
Excellent

In 2024, the financial autonomy of POITOU BOISSONS (63.5%) 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
0.12 years 2024
Q1: 0.0 years
Med: 0.51 years
Q3: 3.69 years
Good

In 2024, the repayment capacity of POITOU BOISSONS (0.12) 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 1.82. This ratio is slightly less favorable than the sector median (2.1). The interest coverage ratio (= EBIT / Interest expenses) is 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

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

1.82

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

0.18

Liquidity indicators evolution
POITOU BOISSONS

Sector positioning

Liquidity ratio
1.82 2024
Q1: 1.34
Med: 2.15
Q3: 4.22
Average +10 pts over 3 years

In 2024, the liquidity ratio of POITOU BOISSONS (1.82) 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
0.18x 2024
Q1: 0.0x
Med: 0.81x
Q3: 11.18x
Average

In 2024, the interest coverage of POITOU BOISSONS (0.2x) 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. Average customer payment term: 37 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 71 days of revenue, i.e. 3.5 M€ to permanently finance. Between 2021 and 2024, WCR improved by 28 days of revenue, 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

3 469 759 €

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

37 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

54 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

23 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

71 j

WCR and payment terms evolution
POITOU BOISSONS

Positioning of POITOU BOISSONS in its sector

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

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (24 transactions). This range of 1 161 842€ to 7 181 757€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1161k€ 1848k€ 7181k€
1 848 535 € Range: 1 161 842€ - 7 181 757€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 24 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 POITOU BOISSONS 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 Vienne

Largest companies by revenue in the department Vienne:

Voir le classement complet du département Vienne

Frequently asked questions about POITOU BOISSONS

What is the revenue of POITOU BOISSONS ?

The revenue of POITOU BOISSONS in 2024 is 17.5 M€.

Is POITOU BOISSONS profitable?

Yes, POITOU BOISSONS generated a net profit of 1.6 M€ in 2024.

Where is the headquarters of POITOU BOISSONS ?

The headquarters of POITOU BOISSONS is located in CHASSENEUIL-DU-POITOU (86360), in the department Vienne.

Where to find the tax return of POITOU BOISSONS ?

The tax return of POITOU BOISSONS 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 POITOU BOISSONS operate?

POITOU BOISSONS 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.