S.A. DES RHUMERIES AGRICOLES DE BELLEVUE MARIE-GALANTE : revenue, balance sheet and financial ratios

S.A. DES RHUMERIES AGRICOLES DE BELLEVUE MARIE-GALANTE is a French company founded 29 years ago, specialized in the sector Production de boissons alcooliques distillées. Based in CAPESTERRE-DE-MARIE-GALANTE (97140), this company of category ETI shows in 2024 a revenue of 4.2 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 - S.A. DES RHUMERIES AGRICOLES DE BELLEVUE MARIE-GALANTE (SIREN 410552152)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Revenue 4 208 175 € 4 215 363 € 3 851 103 € 3 595 853 € 3 910 615 € 3 561 960 € 2 930 070 € N/C 2 647 946 € 2 466 925 € 2 225 194 €
Net income 1 422 479 € 1 917 731 € 1 043 901 € 1 349 630 € 1 190 593 € 1 052 813 € 803 034 € 0 € 515 394 € 493 678 € 721 173 €
EBITDA 1 658 421 € 1 675 551 € 1 592 428 € 1 790 061 € 1 778 424 € 1 637 945 € 1 384 974 € -2 104 136 € 1 136 776 € 1 022 204 € 1 068 943 €
Net margin 33.8% 45.5% 27.1% 37.5% 30.4% 29.6% 27.4% N/C 19.5% 20.0% 32.4%

Revenue and income statement

In 2024, S.A. DES RHUMERIES AGRICOLES DE BELLEVUE MARIE-GALANTE achieves revenue of 4.2 M€. Over the period 2014-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.6%. Slight decline of -0% vs 2023. After deducting consumption (1.5 M€), gross margin stands at 2.7 M€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.7 M€, representing 39.4% 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 1.4 M€, i.e. 33.8% 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

4 208 175 €

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

2 698 774 €

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

1 658 421 €

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

1 290 914 €

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

1 422 479 €

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

36.0%

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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 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 95%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 39.5% 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

0.009%

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

94.867%

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

39.491%

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

30.9%

Solvency indicators evolution
S.A. DES RHUMERIES AGRICOLES DE BELLEVUE MARIE-GALANTE

Sector positioning

Debt ratio
0.01 2024
2022
2023
2024
Q1: 4.79
Med: 31.82
Q3: 111.87
Excellent

In 2024, the debt ratio of S.A. DES RHUMERIES AGRICO... (0.01) 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
94.87% 2024
2022
2023
2024
Q1: 18.57%
Med: 48.78%
Q3: 70.56%
Excellent +17 pts over 3 years

In 2024, the financial autonomy of S.A. DES RHUMERIES AGRICO... (94.9%) 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
0.0 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.38 years
Q3: 3.77 years
Good

In 2024, the repayment capacity of S.A. DES RHUMERIES AGRICO... (0.00) 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 1625.13. 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

1625.134

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

0.0

Liquidity indicators evolution
S.A. DES RHUMERIES AGRICOLES DE BELLEVUE MARIE-GALANTE

Sector positioning

Liquidity ratio
1625.13 2024
2022
2023
2024
Q1: 182.05
Med: 355.17
Q3: 829.38
Excellent

In 2024, the liquidity ratio of S.A. DES RHUMERIES AGRICO... (1625.13) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 3.01x
Q3: 18.88x
Average

In 2024, the interest coverage of S.A. DES RHUMERIES AGRICO... (0.0x) 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: 58 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. The gap of 38 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 48 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 369 days of revenue, i.e. 4.3 M€ to permanently finance. Over 2014-2024, WCR increased by +578%, 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

4 315 147 €

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

58 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

20 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

48 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

369 j

WCR and payment terms evolution
S.A. DES RHUMERIES AGRICOLES DE BELLEVUE MARIE-GALANTE

Positioning of S.A. DES RHUMERIES AGRICOLES DE BELLEVUE MARIE-GALANTE 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 572 171€ to 2 608 664€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
572k€ 918k€ 2608k€
918 018 € Range: 572 171€ - 2 608 664€
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 S.A. DES RHUMERIES AGRICOLES DE BELLEVUE MARIE-GALANTE with other companies in the same sector:

Voir toutes les statistiques du secteur Production de boissons alcooliques distillées

Frequently asked questions about S.A. DES RHUMERIES AGRICOLES DE BELLEVUE MARIE-GALANTE

What is the revenue of S.A. DES RHUMERIES AGRICOLES DE BELLEVUE MARIE-GALANTE ?

The revenue of S.A. DES RHUMERIES AGRICOLES DE BELLEVUE MARIE-GALANTE in 2024 is 4.2 M€.

Is S.A. DES RHUMERIES AGRICOLES DE BELLEVUE MARIE-GALANTE profitable?

Yes, S.A. DES RHUMERIES AGRICOLES DE BELLEVUE MARIE-GALANTE generated a net profit of 1.4 M€ in 2024.

Where is the headquarters of S.A. DES RHUMERIES AGRICOLES DE BELLEVUE MARIE-GALANTE ?

The headquarters of S.A. DES RHUMERIES AGRICOLES DE BELLEVUE MARIE-GALANTE is located in CAPESTERRE-DE-MARIE-GALANTE (97140), in the department Guadeloupe.

Where to find the tax return of S.A. DES RHUMERIES AGRICOLES DE BELLEVUE MARIE-GALANTE ?

The tax return of S.A. DES RHUMERIES AGRICOLES DE BELLEVUE MARIE-GALANTE 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 S.A. DES RHUMERIES AGRICOLES DE BELLEVUE MARIE-GALANTE operate?

S.A. DES RHUMERIES AGRICOLES DE BELLEVUE MARIE-GALANTE 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.