SAS CHAMPAGNE MANSARD ET BAILLET : revenue, balance sheet and financial ratios

SAS CHAMPAGNE MANSARD ET BAILLET is a French company founded 57 years ago, specialized in the sector Fabrication de vins effervescents. Based in EPERNAY (51200), this company of category PME shows in 2025 a revenue of 25.6 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 - SAS CHAMPAGNE MANSARD ET BAILLET (SIREN 096950092)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 25 586 738 € 25 060 673 € 23 046 319 € 23 735 988 € 20 655 791 € 17 064 253 € 17 377 143 € 18 386 901 € 19 256 153 € 18 938 588 €
Net income -302 851 € 581 870 € 249 688 € 306 920 € 298 546 € 320 877 € 632 275 € 985 100 € 1 042 612 € -45 389 €
EBITDA 2 529 985 € 2 443 675 € 1 397 470 € 839 945 € 783 234 € 816 962 € 1 131 413 € 1 051 225 € 1 095 225 € 670 550 €
Net margin -1.2% 2.3% 1.1% 1.3% 1.4% 1.9% 3.6% 5.4% 5.4% -0.2%

Revenue and income statement

In 2025, SAS CHAMPAGNE MANSARD ET BAILLET achieves revenue of 25.6 M€. Revenue is growing positively over 10 years (CAGR: +3.4%). Vs 2024: +2%. After deducting consumption (26.8 M€), gross margin stands at -1.2 M€, i.e. a rate of -5%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.5 M€, representing 9.9% of revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -303 k€ (-1.2% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

25 586 738 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

-1 213 048 €

EBITDA (2025) ?
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

2 529 985 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 366 608 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-302 851 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.9%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 367%. 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 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 40.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

367.205%

Financial autonomy (2025) ?
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

19.661%

Cash flow / Revenue (2025) ?
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

4.129%

Repayment capacity (2025) ?
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

40.055

Asset age ratio (2025) ?
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

8.9%

Solvency indicators evolution
SAS CHAMPAGNE MANSARD ET BAILLET

Sector positioning

Debt ratio
367.2 2025
2023
2024
2025
Q1: 12.09
Med: 33.47
Q3: 93.98
Watch

In 2025, the debt ratio of SAS CHAMPAGNE MANSARD ET ... (367.20) 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
19.66% 2025
2023
2024
2025
Q1: 41.77%
Med: 58.42%
Q3: 70.2%
Watch -8 pts over 3 years

In 2025, the financial autonomy of SAS CHAMPAGNE MANSARD ET ... (19.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
40.05 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 1.45 years
Q3: 4.49 years
Watch +7 pts over 3 years

In 2025, the repayment capacity of SAS CHAMPAGNE MANSARD ET ... (40.05) 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 1216.06. 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 58.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

1216.055

Interest coverage (2025) ?
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

58.106

Liquidity indicators evolution
SAS CHAMPAGNE MANSARD ET BAILLET

Sector positioning

Liquidity ratio
1216.06 2025
2023
2024
2025
Q1: 244.18
Med: 486.42
Q3: 787.13
Excellent

In 2025, the liquidity ratio of SAS CHAMPAGNE MANSARD ET ... (1216.06) 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
58.11x 2025
2023
2024
2025
Q1: 0.77x
Med: 5.15x
Q3: 25.54x
Excellent

In 2025, the interest coverage of SAS CHAMPAGNE MANSARD ET ... (58.1x) 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: 65 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. The company must finance 14 days of gap between collections and payments. Inventory turnover is 721 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 778 days of revenue, i.e. 55.3 M€ to permanently finance.

Operating WCR (2025) ?
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

55 315 457 €

Customer credit (2025) ?
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

65 j

Supplier credit (2025) ?
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

51 j

Inventory turnover (2025) ?
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

721 j

WCR in days of revenue (2025) ?
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

778 j

WCR and payment terms evolution
SAS CHAMPAGNE MANSARD ET BAILLET

Positioning of SAS CHAMPAGNE MANSARD ET BAILLET in its sector

Comparison with sector Fabrication de vins effervescents

Valuation estimate

Based on 55 transactions of similar company sales (all years), the value of SAS CHAMPAGNE MANSARD ET BAILLET is estimated at 7 644 377 € (range 3 959 889€ - 18 835 642€). With an EBITDA of 2 529 985€, the sector multiple of 2.8x is applied. The price/revenue ratio is 0.34x (conservative valuation). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
55 tx
3959k€ 7644k€ 18835k€
7 644 377 € Range: 3 959 889€ - 18 835 642€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 529 985 € × 2.8x
Estimation 6 964 593 €
3 458 580€ - 17 499 279€
Revenue Multiple 30%
25 586 738 € × 0.34x
Estimation 8 777 351 €
4 795 405€ - 21 062 914€
How is this estimate calculated?

This estimate is based on the analysis of 55 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 de vins effervescents)

Compare SAS CHAMPAGNE MANSARD ET BAILLET with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de vins effervescents

Frequently asked questions about SAS CHAMPAGNE MANSARD ET BAILLET

What is the revenue of SAS CHAMPAGNE MANSARD ET BAILLET ?

The revenue of SAS CHAMPAGNE MANSARD ET BAILLET in 2025 is 25.6 M€.

Is SAS CHAMPAGNE MANSARD ET BAILLET profitable?

SAS CHAMPAGNE MANSARD ET BAILLET recorded a net loss in 2025.

Where is the headquarters of SAS CHAMPAGNE MANSARD ET BAILLET ?

The headquarters of SAS CHAMPAGNE MANSARD ET BAILLET is located in EPERNAY (51200), in the department Marne.

Where to find the tax return of SAS CHAMPAGNE MANSARD ET BAILLET ?

The tax return of SAS CHAMPAGNE MANSARD ET BAILLET 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 SAS CHAMPAGNE MANSARD ET BAILLET operate?

SAS CHAMPAGNE MANSARD ET BAILLET operates in the sector Fabrication de vins effervescents (NAF code 11.02A). See the 'Sector positioning' section above to compare the company with its competitors.