SOC VINS ET SPIRITUEUX LA MARTINIQUAISE : revenue, balance sheet and financial ratios

SOC VINS ET SPIRITUEUX LA MARTINIQUAISE is a French company founded 63 years ago, specialized in the sector Production de boissons alcooliques distillées. Based in CHARENTON-LE-PONT (94220), this company of category ETI shows in 2024 a revenue of 375.6 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 - SOC VINS ET SPIRITUEUX LA MARTINIQUAISE (SIREN 632003877)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 375 646 139 € 365 634 912 € 352 680 455 € 335 693 654 € 325 646 289 € 320 245 700 € 307 097 716 € 309 713 701 € 307 687 040 €
Net income 24 487 020 € 27 406 019 € 19 366 782 € 22 218 562 € 23 266 563 € 23 646 964 € 22 328 307 € 22 399 315 € 17 104 200 €
EBITDA 31 732 397 € 29 210 563 € 27 050 957 € 28 906 852 € 34 560 676 € 27 317 504 € 21 967 390 € 24 687 290 € 26 812 904 €
Net margin 6.5% 7.5% 5.5% 6.6% 7.1% 7.4% 7.3% 7.2% 5.6%

Revenue and income statement

In 2024, SOC VINS ET SPIRITUEUX LA MARTINIQUAISE achieves revenue of 375.6 M€. Revenue is growing positively over 9 years (CAGR: +2.5%). Vs 2023: +3%. After deducting consumption (208.0 M€), gross margin stands at 167.6 M€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 31.7 M€, representing 8.4% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 24.5 M€, i.e. 6.5% 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

375 646 139 €

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

167 648 836 €

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

31 732 397 €

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

31 517 745 €

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

24 487 020 €

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

8.4%

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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 41%. 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 repayment capacity (= Financial debt / Cash flow) indicates it would take 2.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

41.159%

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

50.285%

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

6.101%

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

2.931

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

33.7%

Solvency indicators evolution
SOC VINS ET SPIRITUEUX LA MARTINIQUAISE

Sector positioning

Debt ratio
41.16 2024
2022
2023
2024
Q1: 4.79
Med: 31.82
Q3: 111.87
Average

In 2024, the debt ratio of SOC VINS ET SPIRITUEUX LA... (41.16) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
50.28% 2024
2022
2023
2024
Q1: 18.57%
Med: 48.78%
Q3: 70.56%
Good

In 2024, the financial autonomy of SOC VINS ET SPIRITUEUX LA... (50.3%) 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
2.93 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.38 years
Q3: 3.77 years
Average

In 2024, the repayment capacity of SOC VINS ET SPIRITUEUX LA... (2.93) 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 301.37. 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 12.0x. Operating income very largely covers interest expenses: high safety margin.

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

301.374

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

11.953

Liquidity indicators evolution
SOC VINS ET SPIRITUEUX LA MARTINIQUAISE

Sector positioning

Liquidity ratio
301.37 2024
2022
2023
2024
Q1: 182.05
Med: 355.17
Q3: 829.38
Average +7 pts over 3 years

In 2024, the liquidity ratio of SOC VINS ET SPIRITUEUX LA... (301.37) 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
11.95x 2024
2022
2023
2024
Q1: 0.0x
Med: 3.01x
Q3: 18.88x
Good +7 pts over 3 years

In 2024, the interest coverage of SOC VINS ET SPIRITUEUX LA... (11.9x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 81 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Inventory turnover is 110 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 218 days of revenue, i.e. 227.9 M€ to permanently finance.

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

227 904 513 €

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

47 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

81 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

110 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

218 j

WCR and payment terms evolution
SOC VINS ET SPIRITUEUX LA MARTINIQUAISE

Positioning of SOC VINS ET SPIRITUEUX LA MARTINIQUAISE 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 16 004 347€ to 77 400 011€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
16004k€ 32221k€ 77400k€
32 221 785 € Range: 16 004 347€ - 77 400 011€
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 SOC VINS ET SPIRITUEUX LA MARTINIQUAISE with other companies in the same sector:

Voir toutes les statistiques du secteur Production de boissons alcooliques distillées

Frequently asked questions about SOC VINS ET SPIRITUEUX LA MARTINIQUAISE

What is the revenue of SOC VINS ET SPIRITUEUX LA MARTINIQUAISE ?

The revenue of SOC VINS ET SPIRITUEUX LA MARTINIQUAISE in 2024 is 375.6 M€.

Is SOC VINS ET SPIRITUEUX LA MARTINIQUAISE profitable?

Yes, SOC VINS ET SPIRITUEUX LA MARTINIQUAISE generated a net profit of 24.5 M€ in 2024.

Where is the headquarters of SOC VINS ET SPIRITUEUX LA MARTINIQUAISE ?

The headquarters of SOC VINS ET SPIRITUEUX LA MARTINIQUAISE is located in CHARENTON-LE-PONT (94220), in the department Val-de-Marne.

Where to find the tax return of SOC VINS ET SPIRITUEUX LA MARTINIQUAISE ?

The tax return of SOC VINS ET SPIRITUEUX LA MARTINIQUAISE 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 SOC VINS ET SPIRITUEUX LA MARTINIQUAISE operate?

SOC VINS ET SPIRITUEUX LA MARTINIQUAISE 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.