RHUMS MARTINIQUAIS SAINT-JAMES : revenue, balance sheet and financial ratios

RHUMS MARTINIQUAIS SAINT-JAMES is a French company founded 52 years ago, specialized in the sector Production de boissons alcooliques distillées. Based in SAINTE-MARIE (97230), this company of category ETI shows in 2024 a revenue of 19.6 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 - RHUMS MARTINIQUAIS SAINT-JAMES (SIREN 303159883)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 19 565 282 € 20 648 916 € 18 373 905 € 17 544 553 € 15 859 052 € 15 979 966 € 16 508 386 € 16 631 919 €
Net income 3 036 319 € 3 681 343 € 3 225 457 € 3 057 901 € 2 072 628 € 2 216 620 € 2 166 783 € 2 448 768 €
EBITDA 3 951 833 € 4 331 495 € 4 084 337 € 4 191 229 € 2 525 111 € 2 803 828 € 2 600 775 € 3 073 845 €
Net margin 15.5% 17.8% 17.6% 17.4% 13.1% 13.9% 13.1% 14.7%

Revenue and income statement

In 2024, RHUMS MARTINIQUAIS SAINT-JAMES achieves revenue of 19.6 M€. Revenue is growing positively over 8 years (CAGR: +2.1%). Slight decline of -5% vs 2023. After deducting consumption (8.1 M€), gross margin stands at 11.5 M€, i.e. a rate of 59%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4.0 M€, representing 20.2% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3.0 M€, i.e. 15.5% 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

19 565 282 €

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

11 490 601 €

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

3 951 833 €

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

3 147 454 €

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

3 036 319 €

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

19.3%

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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 7%. 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 86%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 23.9% 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

7.28%

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

86.238%

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

23.895%

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

0.535

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

22.4%

Solvency indicators evolution
RHUMS MARTINIQUAIS SAINT-JAMES

Sector positioning

Debt ratio
7.28 2024
2021
2023
2024
Q1: 4.79
Med: 31.82
Q3: 111.87
Good

In 2024, the debt ratio of RHUMS MARTINIQUAIS SAINT-... (7.28) 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
86.24% 2024
2021
2023
2024
Q1: 18.57%
Med: 48.78%
Q3: 70.56%
Excellent +8 pts over 3 years

In 2024, the financial autonomy of RHUMS MARTINIQUAIS SAINT-... (86.2%) 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
0.54 years 2024
2021
2023
2024
Q1: -0.01 years
Med: 0.38 years
Q3: 3.77 years
Average +14 pts over 3 years

In 2024, the repayment capacity of RHUMS MARTINIQUAIS SAINT-... (0.54) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 909.69. 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 2.4x. Financial charges are adequately covered by operations.

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

909.691

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

2.427

Liquidity indicators evolution
RHUMS MARTINIQUAIS SAINT-JAMES

Sector positioning

Liquidity ratio
909.69 2024
2021
2023
2024
Q1: 182.05
Med: 355.17
Q3: 829.38
Excellent

In 2024, the liquidity ratio of RHUMS MARTINIQUAIS SAINT-... (909.69) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
2.43x 2024
2021
2023
2024
Q1: 0.0x
Med: 3.01x
Q3: 18.88x
Average +13 pts over 3 years

In 2024, the interest coverage of RHUMS MARTINIQUAIS SAINT-... (2.4x) 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: 55 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. The company must finance 5 days of gap between collections and payments. Inventory turnover is 319 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 680 days of revenue, i.e. 36.9 M€ to permanently finance. Over 2016-2024, WCR increased by +85%, 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

36 940 622 €

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

55 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

50 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

319 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

680 j

WCR and payment terms evolution
RHUMS MARTINIQUAIS SAINT-JAMES

Positioning of RHUMS MARTINIQUAIS SAINT-JAMES in its sector

Comparison with sector Production de boissons alcooliques distillées

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 1 478 056€ to 6 957 845€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1478k€ 2607k€ 6957k€
2 607 677 € Range: 1 478 056€ - 6 957 845€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 22 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 (Production de boissons alcooliques distillées)

Compare RHUMS MARTINIQUAIS SAINT-JAMES with other companies in the same sector:

Voir toutes les statistiques du secteur Production de boissons alcooliques distillées

Frequently asked questions about RHUMS MARTINIQUAIS SAINT-JAMES

What is the revenue of RHUMS MARTINIQUAIS SAINT-JAMES ?

The revenue of RHUMS MARTINIQUAIS SAINT-JAMES in 2024 is 19.6 M€.

Is RHUMS MARTINIQUAIS SAINT-JAMES profitable?

Yes, RHUMS MARTINIQUAIS SAINT-JAMES generated a net profit of 3.0 M€ in 2024.

Where is the headquarters of RHUMS MARTINIQUAIS SAINT-JAMES ?

The headquarters of RHUMS MARTINIQUAIS SAINT-JAMES is located in SAINTE-MARIE (97230), in the department Martinique.

Where to find the tax return of RHUMS MARTINIQUAIS SAINT-JAMES ?

The tax return of RHUMS MARTINIQUAIS SAINT-JAMES 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 RHUMS MARTINIQUAIS SAINT-JAMES operate?

RHUMS MARTINIQUAIS SAINT-JAMES operates in the sector Production de boissons alcooliques distillées (NAF code 11.01Z). See the 'Sector positioning' section above to compare the company with its competitors.