SCA DES VIGNERONS DE ST JEAN DE SERRES : revenue, balance sheet and financial ratios

SCA DES VIGNERONS DE ST JEAN DE SERRES is a French company founded 126 years ago, specialized in the sector Vinification. Based in SAINT-JEAN-DE-SERRES (30350), this company of category PME shows in 2022 a revenue of 2.4 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 - SCA DES VIGNERONS DE ST JEAN DE SERRES (SIREN 775933310)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 2 379 325 € 1 951 362 € 2 582 096 € 2 234 216 € 2 390 094 € 2 316 940 € 2 203 547 €
Net income -140 221 € 54 595 € 0 € -50 227 € -41 700 € 41 700 € 0 €
EBITDA 3 814 € 191 675 € 127 953 € 47 331 € 65 742 € 138 226 € 104 439 €
Net margin -5.9% 2.8% 0.0% -2.2% -1.7% 1.8% 0.0%

Revenue and income statement

In 2022, SCA DES VIGNERONS DE ST JEAN DE SERRES achieves revenue of 2.4 M€. Revenue is growing positively over 7 years (CAGR: +1.3%). Vs 2021, growth of +22% (2.0 M€ -> 2.4 M€). After deducting consumption (1.5 M€), gross margin stands at 913 k€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4 k€, representing 0.2% of revenue. Warning negative scissor effect: despite revenue change (+22%), EBITDA varies by -98%, reducing margin by 9.7 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -140 k€ (-5.9% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 379 325 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

913 198 €

EBITDA (2022) ?
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

3 814 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-136 335 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-140 221 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.2%

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Chart evolution

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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 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

32.033%

Financial autonomy (2022) ?
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

50.021%

Cash flow / Revenue (2022) ?
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

-1.55%

Repayment capacity (2022) ?
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

-9.74

Asset age ratio (2022) ?
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

21.3%

Solvency indicators evolution
SCA DES VIGNERONS DE ST JEAN DE SERRES

Sector positioning

Debt ratio
32.03 2022
2020
2021
2022
Q1: 21.22
Med: 65.48
Q3: 140.9
Good -21 pts over 3 years

In 2022, the debt ratio of SCA DES VIGNERONS DE ST J... (32.03) 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
50.02% 2022
2020
2021
2022
Q1: 25.66%
Med: 38.53%
Q3: 51.66%
Good +33 pts over 3 years

In 2022, the financial autonomy of SCA DES VIGNERONS DE ST J... (50.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-9.74 years 2022
2020
2021
2022
Q1: 0.08 years
Med: 4.29 years
Q3: 15.47 years
Excellent -29 pts over 3 years

In 2022, the repayment capacity of SCA DES VIGNERONS DE ST J... (-9.74) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 199.31. 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 257.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

199.307

Interest coverage (2022) ?
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

257.079

Liquidity indicators evolution
SCA DES VIGNERONS DE ST JEAN DE SERRES

Sector positioning

Liquidity ratio
199.31 2022
2020
2021
2022
Q1: 154.32
Med: 247.39
Q3: 557.66
Average +6 pts over 3 years

In 2022, the liquidity ratio of SCA DES VIGNERONS DE ST J... (199.31) 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
257.08x 2022
2020
2021
2022
Q1: 0.0x
Med: 3.11x
Q3: 9.7x
Excellent +49 pts over 3 years

In 2022, the interest coverage of SCA DES VIGNERONS DE ST J... (257.1x) 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: 77 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. The gap of 64 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 136 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 128 days of revenue, i.e. 848 k€ to permanently finance. Over 2016-2022, WCR increased by +141%, requiring additional financing.

Operating WCR (2022) ?
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

847 658 €

Customer credit (2022) ?
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

77 j

Supplier credit (2022) ?
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

13 j

Inventory turnover (2022) ?
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

136 j

WCR in days of revenue (2022) ?
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

128 j

WCR and payment terms evolution
SCA DES VIGNERONS DE ST JEAN DE SERRES

Positioning of SCA DES VIGNERONS DE ST JEAN DE SERRES in its sector

Comparison with sector Vinification

Valuation estimate

Based on 55 transactions of similar company sales (all years), the value of SCA DES VIGNERONS DE ST JEAN DE SERRES is estimated at 312 641 € (range 170 481€ - 750 982€). With an EBITDA of 3 814€, 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 2022
55 tx
170k€ 312k€ 750k€
312 641 € Range: 170 481€ - 750 982€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 814 € × 2.8x
Estimation 10 499 €
5 214€ - 26 380€
Revenue Multiple 30%
2 379 325 € × 0.34x
Estimation 816 211 €
445 927€ - 1 958 652€
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 (Vinification)

Compare SCA DES VIGNERONS DE ST JEAN DE SERRES with other companies in the same sector:

Voir toutes les statistiques du secteur Vinification

Frequently asked questions about SCA DES VIGNERONS DE ST JEAN DE SERRES

What is the revenue of SCA DES VIGNERONS DE ST JEAN DE SERRES ?

The revenue of SCA DES VIGNERONS DE ST JEAN DE SERRES in 2022 is 2.4 M€.

Is SCA DES VIGNERONS DE ST JEAN DE SERRES profitable?

SCA DES VIGNERONS DE ST JEAN DE SERRES recorded a net loss in 2022.

Where is the headquarters of SCA DES VIGNERONS DE ST JEAN DE SERRES ?

The headquarters of SCA DES VIGNERONS DE ST JEAN DE SERRES is located in SAINT-JEAN-DE-SERRES (30350), in the department Gard.

Where to find the tax return of SCA DES VIGNERONS DE ST JEAN DE SERRES ?

The tax return of SCA DES VIGNERONS DE ST JEAN DE SERRES 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 SCA DES VIGNERONS DE ST JEAN DE SERRES operate?

SCA DES VIGNERONS DE ST JEAN DE SERRES operates in the sector Vinification (NAF code 11.02B). See the 'Sector positioning' section above to compare the company with its competitors.