SOCIETE CHAMPENOISE DES BARONS ET ASSOCIES : revenue, balance sheet and financial ratios

SOCIETE CHAMPENOISE DES BARONS ET ASSOCIES is a French company founded 23 years ago, specialized in the sector Fabrication de vins effervescents. Based in REIMS (51100), this company of category PME shows in 2024 a revenue of 19.1 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 - SOCIETE CHAMPENOISE DES BARONS ET ASSOCIES (SIREN 448307207)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 19 104 232 € 19 121 144 € 19 966 793 € 15 286 025 € 7 826 028 € 13 885 033 € 14 294 126 € 12 971 102 € 11 459 761 €
Net income -301 287 € 437 983 € 1 435 363 € 848 994 € -662 387 € 234 749 € 184 940 € 93 204 € -120 562 €
EBITDA 2 291 672 € 1 949 734 € 2 426 945 € 1 345 273 € -111 988 € 946 099 € 888 173 € 712 057 € 404 246 €
Net margin -1.6% 2.3% 7.2% 5.6% -8.5% 1.7% 1.3% 0.7% -1.1%

Revenue and income statement

In 2024, SOCIETE CHAMPENOISE DES BARONS ET ASSOCIES achieves revenue of 19.1 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.6%. Slight decline of -0% vs 2023. After deducting consumption (11.2 M€), gross margin stands at 7.9 M€, i.e. a rate of 41%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.3 M€, representing 12.0% of revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -301 k€ (-1.6% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

19 104 232 €

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

7 854 825 €

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

2 291 672 €

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

1 142 395 €

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

-301 287 €

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

11.7%

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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 203%. 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 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 111.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

202.927%

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

29.044%

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

2.546%

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

111.931

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

97.1%

Solvency indicators evolution
SOCIETE CHAMPENOISE DES BARONS ET ASSOCIES

Sector positioning

Debt ratio
202.93 2024
2022
2023
2024
Q1: 12.56
Med: 44.29
Q3: 127.75
Watch

In 2024, the debt ratio of SOCIETE CHAMPENOISE DES B... (202.93) 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
29.04% 2024
2022
2023
2024
Q1: 31.4%
Med: 47.71%
Q3: 66.3%
Watch

In 2024, the financial autonomy of SOCIETE CHAMPENOISE DES B... (29.0%) 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
111.93 years 2024
2022
2023
2024
Q1: 0.14 years
Med: 2.81 years
Q3: 8.49 years
Watch

In 2024, the repayment capacity of SOCIETE CHAMPENOISE DES B... (111.93) 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 440.60. 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 63.7x. 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

440.601

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

63.74

Liquidity indicators evolution
SOCIETE CHAMPENOISE DES BARONS ET ASSOCIES

Sector positioning

Liquidity ratio
440.6 2024
2022
2023
2024
Q1: 191.3
Med: 351.94
Q3: 663.7
Good

In 2024, the liquidity ratio of SOCIETE CHAMPENOISE DES B... (440.60) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
63.74x 2024
2022
2023
2024
Q1: 1.32x
Med: 9.9x
Q3: 38.08x
Excellent

In 2024, the interest coverage of SOCIETE CHAMPENOISE DES B... (63.7x) 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: 144 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 138 days. The company must finance 6 days of gap between collections and payments. Inventory turnover is 692 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 860 days of revenue, i.e. 45.6 M€ to permanently finance. Over 2016-2024, WCR increased by +62%, 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

45 646 888 €

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

144 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

138 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

692 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

860 j

WCR and payment terms evolution
SOCIETE CHAMPENOISE DES BARONS ET ASSOCIES

Positioning of SOCIETE CHAMPENOISE DES BARONS ET ASSOCIES 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 SOCIETE CHAMPENOISE DES BARONS ET ASSOCIES is estimated at 6 400 440 € (range 3 300 674€ - 15 804 281€). With an EBITDA of 2 291 672€, 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 2024
55 tx
3300k€ 6400k€ 15804k€
6 400 440 € Range: 3 300 674€ - 15 804 281€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 291 672 € × 2.8x
Estimation 6 308 561 €
3 132 797€ - 15 850 927€
Revenue Multiple 30%
19 104 232 € × 0.34x
Estimation 6 553 573 €
3 580 469€ - 15 726 538€
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 SOCIETE CHAMPENOISE DES BARONS ET ASSOCIES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de vins effervescents

Frequently asked questions about SOCIETE CHAMPENOISE DES BARONS ET ASSOCIES

What is the revenue of SOCIETE CHAMPENOISE DES BARONS ET ASSOCIES ?

The revenue of SOCIETE CHAMPENOISE DES BARONS ET ASSOCIES in 2024 is 19.1 M€.

Is SOCIETE CHAMPENOISE DES BARONS ET ASSOCIES profitable?

SOCIETE CHAMPENOISE DES BARONS ET ASSOCIES recorded a net loss in 2024.

Where is the headquarters of SOCIETE CHAMPENOISE DES BARONS ET ASSOCIES ?

The headquarters of SOCIETE CHAMPENOISE DES BARONS ET ASSOCIES is located in REIMS (51100), in the department Marne.

Where to find the tax return of SOCIETE CHAMPENOISE DES BARONS ET ASSOCIES ?

The tax return of SOCIETE CHAMPENOISE DES BARONS ET ASSOCIES 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 SOCIETE CHAMPENOISE DES BARONS ET ASSOCIES operate?

SOCIETE CHAMPENOISE DES BARONS ET ASSOCIES 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.