SCA FRUITIERE VINICOLE DE VOITEUR : revenue, balance sheet and financial ratios

In 2025, SCA FRUITIERE VINICOLE DE VOITEUR achieves revenue of 3.4 M€. Revenue is growing positively over 8 years (CAGR: +2.9%). Vs 2023, growth of +15% (2.9 M€ -> 3.4 M€). After deducting consumption (832 k€), gross margin stands at 2.6 M€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 651 k€, representing 19.2% of revenue. Warning negative scissor effect: despite revenue change (+15%), EBITDA varies by +4%, reducing margin by 2.1 pts. This reflects costs rising faster than 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 216 k€, i.e. 6.4% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 60%. 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 5.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 15.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 432.55. 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 18.1x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 393 days. Excellent situation: suppliers finance 363 days of the operating cycle (retail model). Inventory turnover is 762 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 772 days of revenue, i.e. 7.3 M€ to permanently finance. Over 2016-2025, WCR increased by +61%, requiring additional financing.

Based on 55 transactions of similar company sales (all years), the value of SCA FRUITIERE VINICOLE DE VOITEUR is estimated at 1 315 571 € (range 675 370€ - 3 282 997€). With an EBITDA of 651 335€, 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.