SOCIETE DES VINS ET EAUX DE VIE : revenue, balance sheet and financial ratios

SOCIETE DES VINS ET EAUX DE VIE is a French company founded 62 years ago, specialized in the sector Production de boissons alcooliques distillées. Based in SAINT-PALAIS-DE-NEGRIGNAC (17210), this company of category ETI shows in 2025 a revenue of 33.4 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 - SOCIETE DES VINS ET EAUX DE VIE (SIREN 526950068)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 33 364 018 € 42 532 171 € 48 284 474 € 55 793 253 € 61 517 377 € 47 033 667 € 54 248 090 € 53 373 854 € 39 626 168 € 45 825 717 €
Net income -1 485 080 € -855 507 € 569 117 € 1 514 416 € 1 500 207 € 996 799 € 1 752 943 € 1 816 844 € 1 105 077 € 1 003 615 €
EBITDA 965 750 € 1 590 611 € 3 795 804 € 3 815 749 € 2 885 777 € 3 325 355 € 3 604 672 € 1 493 893 € 1 546 932 € 2 504 747 €
Net margin -4.5% -2.0% 1.2% 2.7% 2.4% 2.1% 3.2% 3.4% 2.8% 2.2%

Revenue and income statement

In 2025, SOCIETE DES VINS ET EAUX DE VIE achieves revenue of 33.4 M€. Activity remains stable over the period (CAGR: -3.5%). Significant drop of -22% vs 2024. After deducting consumption (25.1 M€), gross margin stands at 8.2 M€, i.e. a rate of 25%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 966 k€, representing 2.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -1.5 M€ (-4.5% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

33 364 018 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

8 226 933 €

EBITDA (2025) ?
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

965 750 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 162 894 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 485 080 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.9%

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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 153%. 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 38%. The balance between equity and debt is satisfactory.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

153.334%

Financial autonomy (2025) ?
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

37.971%

Cash flow / Revenue (2025) ?
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

-0.703%

Repayment capacity (2025) ?
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

-35.366

Asset age ratio (2025) ?
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

32.6%

Solvency indicators evolution
SOCIETE DES VINS ET EAUX DE VIE

Sector positioning

Debt ratio
153.33 2025
2023
2024
2025
Q1: 4.93
Med: 28.44
Q3: 77.53
Average

In 2025, the debt ratio of SOCIETE DES VINS ET EAUX ... (153.33) 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
37.97% 2025
2023
2024
2025
Q1: 34.08%
Med: 64.93%
Q3: 75.97%
Average -13 pts over 3 years

In 2025, the financial autonomy of SOCIETE DES VINS ET EAUX ... (38.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-35.37 years 2025
2023
2024
2025
Q1: -0.58 years
Med: 0.09 years
Q3: 3.66 years
Excellent -69 pts over 3 years

In 2025, the repayment capacity of SOCIETE DES VINS ET EAUX ... (-35.37) 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 178.60. 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 137.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

178.599

Interest coverage (2025) ?
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

137.699

Liquidity indicators evolution
SOCIETE DES VINS ET EAUX DE VIE

Sector positioning

Liquidity ratio
178.6 2025
2023
2024
2025
Q1: 277.42
Med: 506.14
Q3: 1050.73
Watch -9 pts over 3 years

In 2025, the liquidity ratio of SOCIETE DES VINS ET EAUX ... (178.60) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
137.7x 2025
2023
2024
2025
Q1: 0.0x
Med: 6.75x
Q3: 35.25x
Excellent +8 pts over 3 years

In 2025, the interest coverage of SOCIETE DES VINS ET EAUX ... (137.7x) 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: 41 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. The company must finance 18 days of gap between collections and payments. Inventory turnover is 517 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 557 days of revenue, i.e. 51.6 M€ to permanently finance. Over 2016-2025, WCR increased by +61%, requiring additional financing.

Operating WCR (2025) ?
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

51 595 452 €

Customer credit (2025) ?
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

41 j

Supplier credit (2025) ?
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

23 j

Inventory turnover (2025) ?
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

517 j

WCR in days of revenue (2025) ?
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

557 j

WCR and payment terms evolution
SOCIETE DES VINS ET EAUX DE VIE

Positioning of SOCIETE DES VINS ET EAUX DE VIE 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 953 792€ to 5 122 773€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
953k€ 2450k€ 5122k€
2 450 374 € Range: 953 792€ - 5 122 773€
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 SOCIETE DES VINS ET EAUX DE VIE with other companies in the same sector:

Voir toutes les statistiques du secteur Production de boissons alcooliques distillées

Frequently asked questions about SOCIETE DES VINS ET EAUX DE VIE

What is the revenue of SOCIETE DES VINS ET EAUX DE VIE ?

The revenue of SOCIETE DES VINS ET EAUX DE VIE in 2025 is 33.4 M€.

Is SOCIETE DES VINS ET EAUX DE VIE profitable?

SOCIETE DES VINS ET EAUX DE VIE recorded a net loss in 2025.

Where is the headquarters of SOCIETE DES VINS ET EAUX DE VIE ?

The headquarters of SOCIETE DES VINS ET EAUX DE VIE is located in SAINT-PALAIS-DE-NEGRIGNAC (17210), in the department Charente-Maritime.

Where to find the tax return of SOCIETE DES VINS ET EAUX DE VIE ?

The tax return of SOCIETE DES VINS ET EAUX DE VIE 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 DES VINS ET EAUX DE VIE operate?

SOCIETE DES VINS ET EAUX DE VIE 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.