SOCIETE VITICOLE TORNAY HUTASSE : revenue, balance sheet and financial ratios

SOCIETE VITICOLE TORNAY HUTASSE is a French company founded 17 years ago, specialized in the sector Activités de soutien aux cultures. Based in BOUZY (51150), this company of category PME shows in 2024 a revenue of 238 k€. 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 VITICOLE TORNAY HUTASSE (SIREN 507423853)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016
Revenue 238 041 € 205 868 € 174 208 € 176 180 € 181 343 € 224 543 € 235 051 € 400 168 €
Net income 48 753 € 18 560 € 3 189 € 12 300 € 28 572 € 42 625 € 37 103 € 48 853 €
EBITDA 38 710 € 18 374 € 3 802 € 14 497 € 36 314 € 64 017 € 50 935 € 64 778 €
Net margin 20.5% 9.0% 1.8% 7.0% 15.8% 19.0% 15.8% 12.2%

Revenue and income statement

In 2024, SOCIETE VITICOLE TORNAY HUTASSE achieves revenue of 238 k€. Revenue is declining over the period 2016-2024 (CAGR: -6.3%). Vs 2023, growth of +16% (206 k€ -> 238 k€). After deducting consumption (0 €), gross margin stands at 238 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 39 k€, representing 16.3% of revenue. Positive scissor effect: EBITDA margin improves by +7.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 49 k€, i.e. 20.5% 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

238 041 €

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

238 041 €

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

38 710 €

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

200 292 €

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

48 753 €

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

16.3%

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Chart evolution

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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 0%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 104.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.0%

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

0.0%

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

103.983%

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

0.0

Solvency indicators evolution
SOCIETE VITICOLE TORNAY HUTASSE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 22.12
Med: 130.61
Q3: 377.99
Excellent

In 2024, the debt ratio of SOCIETE VITICOLE TORNAY H... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
0.0% 2024
2022
2023
2024
Q1: 10.98%
Med: 27.37%
Q3: 48.44%
Watch

In 2024, the financial autonomy of SOCIETE VITICOLE TORNAY H... (0.0%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 2.02 years
Q3: 4.49 years
Excellent

In 2024, the repayment capacity of SOCIETE VITICOLE TORNAY H... (0.00) 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 620.24. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

620.235

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

0.0

Liquidity indicators evolution
SOCIETE VITICOLE TORNAY HUTASSE

Sector positioning

Liquidity ratio
620.24 2024
2022
2023
2024
Q1: 107.3
Med: 189.85
Q3: 351.98
Excellent

In 2024, the liquidity ratio of SOCIETE VITICOLE TORNAY H... (620.24) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 3.46x
Q3: 9.34x
Average

In 2024, the interest coverage of SOCIETE VITICOLE TORNAY H... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Inventory turnover is 432 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 351 days of revenue, i.e. 232 k€ 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

231 992 €

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

0 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

31 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

432 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

351 j

WCR and payment terms evolution
SOCIETE VITICOLE TORNAY HUTASSE

Positioning of SOCIETE VITICOLE TORNAY HUTASSE in its sector

Comparison with sector Activités de soutien aux cultures

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of SOCIETE VITICOLE TORNAY HUTASSE is estimated at 96 392 € (range 36 051€ - 181 945€). With an EBITDA of 38 710€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.37x (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
50 tx
36k€ 96k€ 181k€
96 392 € Range: 36 051€ - 181 945€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
38 710 € × 2.7x
Estimation 105 953 €
39 437€ - 165 853€
Revenue Multiple 30%
238 041 € × 0.37x
Estimation 87 339 €
28 209€ - 161 366€
Net Income Multiple 20%
48 753 € × 1.8x
Estimation 86 069 €
39 349€ - 253 048€
How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Activités de soutien aux cultures)

Compare SOCIETE VITICOLE TORNAY HUTASSE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de soutien aux cultures

Frequently asked questions about SOCIETE VITICOLE TORNAY HUTASSE

What is the revenue of SOCIETE VITICOLE TORNAY HUTASSE ?

The revenue of SOCIETE VITICOLE TORNAY HUTASSE in 2024 is 238 k€.

Is SOCIETE VITICOLE TORNAY HUTASSE profitable?

Yes, SOCIETE VITICOLE TORNAY HUTASSE generated a net profit of 49 k€ in 2024.

Where is the headquarters of SOCIETE VITICOLE TORNAY HUTASSE ?

The headquarters of SOCIETE VITICOLE TORNAY HUTASSE is located in BOUZY (51150), in the department Marne.

Where to find the tax return of SOCIETE VITICOLE TORNAY HUTASSE ?

The tax return of SOCIETE VITICOLE TORNAY HUTASSE 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 VITICOLE TORNAY HUTASSE operate?

SOCIETE VITICOLE TORNAY HUTASSE operates in the sector Activités de soutien aux cultures (NAF code 01.61Z). See the 'Sector positioning' section above to compare the company with its competitors.