SOCIETE COOPERATIVE VINICOLE DES VIGNBERONS DE BOUZY AU BOUQUET : revenue, balance sheet and financial ratios

In 2024, SOCIETE COOPERATIVE VINICOLE DES VIGNBERONS DE BOUZY AU BOUQUET achieves revenue of 3.1 M€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +14.5%. Vs 2023, growth of +12% (2.8 M€ -> 3.1 M€). After deducting consumption (2.4 M€), gross margin stands at 645 k€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 155 k€, representing 5.0% of revenue. Warning negative scissor effect: despite revenue change (+12%), EBITDA varies by -38%, reducing margin by 4.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 98 k€, i.e. 3.2% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 20%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. 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 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

The liquidity ratio (= Current assets / Current liabilities) stands at 181.62. 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 4.6x. Financial charges are adequately covered by operations.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 74 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 6 days. The gap of 68 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 36 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 30 days of revenue, i.e. 254 k€ to permanently finance.

Based on 55 transactions of similar company sales (all years), the value of SOCIETE COOPERATIVE VINICOLE DES VIGNBERONS DE BOUZY AU BOUQUET is estimated at 563 612 € (range 297 883€ - 1 387 867€). With an EBITDA of 154 760€, 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.