UNION DES VIGNERONS DE SAINT POURCAIN : revenue, balance sheet and financial ratios

UNION DES VIGNERONS DE SAINT POURCAIN is a French company founded 76 years ago, specialized in the sector Vinification. Based in SAINT-POURCAIN-SUR-SIOULE (03500), this company of category PME shows in 2023 a revenue of 4.6 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 - UNION DES VIGNERONS DE SAINT POURCAIN (SIREN 779048701)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 581 310 € 4 148 879 € 4 159 018 € 4 069 669 € 4 054 438 € 4 216 167 € 4 350 088 € 4 482 272 €
Net income 323 997 € 260 454 € 286 688 € 227 676 € 343 508 € 89 439 € 27 898 € 21 250 €
EBITDA 537 511 € 411 273 € 403 243 € 391 299 € 518 757 € 354 708 € 328 792 € 239 602 €
Net margin 7.1% 6.3% 6.9% 5.6% 8.5% 2.1% 0.6% 0.5%

Revenue and income statement

In 2023, UNION DES VIGNERONS DE SAINT POURCAIN achieves revenue of 4.6 M€. Revenue is growing positively over 8 years (CAGR: +0.3%). Vs 2022, growth of +10% (4.1 M€ -> 4.6 M€). After deducting consumption (2.9 M€), gross margin stands at 1.7 M€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 538 k€, representing 11.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 324 k€, i.e. 7.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 581 310 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 718 323 €

EBITDA (2023) ?
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

537 511 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

314 868 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

323 997 €

EBITDA margin (2023) ?
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 6%. 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 70%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.5% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

6.013%

Financial autonomy (2023) ?
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

69.636%

Cash flow / Revenue (2023) ?
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

11.488%

Repayment capacity (2023) ?
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

0.581

Asset age ratio (2023) ?
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

17.1%

Solvency indicators evolution
UNION DES VIGNERONS DE SAINT POURCAIN

Sector positioning

Debt ratio
6.01 2023
2021
2022
2023
Q1: 18.45
Med: 54.65
Q3: 124.04
Excellent

In 2023, the debt ratio of UNION DES VIGNERONS DE SA... (6.01) 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
69.64% 2023
2021
2022
2023
Q1: 25.93%
Med: 37.63%
Q3: 51.47%
Excellent

In 2023, the financial autonomy of UNION DES VIGNERONS DE SA... (69.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.58 years 2023
2021
2022
2023
Q1: 0.7 years
Med: 4.74 years
Q3: 12.27 years
Excellent

In 2023, the repayment capacity of UNION DES VIGNERONS DE SA... (0.58) 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 344.15. 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 2.2x. Financial charges are adequately covered by operations.

Liquidity ratio (2023) ?
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

344.146

Interest coverage (2023) ?
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

2.249

Liquidity indicators evolution
UNION DES VIGNERONS DE SAINT POURCAIN

Sector positioning

Liquidity ratio
344.15 2023
2021
2022
2023
Q1: 143.53
Med: 208.47
Q3: 509.09
Good +5 pts over 3 years

In 2023, the liquidity ratio of UNION DES VIGNERONS DE SA... (344.15) 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
2.25x 2023
2021
2022
2023
Q1: 0.87x
Med: 4.86x
Q3: 12.52x
Average -23 pts over 3 years

In 2023, the interest coverage of UNION DES VIGNERONS DE SA... (2.2x) 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: 36 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. The company must finance 12 days of gap between collections and payments. Inventory turnover is 273 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 214 days of revenue, i.e. 2.7 M€ to permanently finance. Over 2016-2023, WCR increased by +74%, requiring additional financing.

Operating WCR (2023) ?
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

2 727 529 €

Customer credit (2023) ?
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

36 j

Supplier credit (2023) ?
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

24 j

Inventory turnover (2023) ?
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

273 j

WCR in days of revenue (2023) ?
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

214 j

WCR and payment terms evolution
UNION DES VIGNERONS DE SAINT POURCAIN

Positioning of UNION DES VIGNERONS DE SAINT POURCAIN in its sector

Comparison with sector Vinification

Valuation estimate

Based on 55 transactions of similar company sales (all years), the value of UNION DES VIGNERONS DE SAINT POURCAIN is estimated at 1 317 091 € (range 684 605€ - 3 281 389€). With an EBITDA of 537 511€, 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 2023
55 tx
684k€ 1317k€ 3281k€
1 317 091 € Range: 684 605€ - 3 281 389€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
537 511 € × 2.8x
Estimation 1 479 671 €
734 797€ - 3 717 830€
Revenue Multiple 30%
4 581 310 € × 0.34x
Estimation 1 571 586 €
858 618€ - 3 771 319€
Net Income Multiple 20%
323 997 € × 1.6x
Estimation 528 901 €
298 108€ - 1 455 392€
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 (Vinification)

Compare UNION DES VIGNERONS DE SAINT POURCAIN with other companies in the same sector:

Voir toutes les statistiques du secteur Vinification

Frequently asked questions about UNION DES VIGNERONS DE SAINT POURCAIN

What is the revenue of UNION DES VIGNERONS DE SAINT POURCAIN ?

The revenue of UNION DES VIGNERONS DE SAINT POURCAIN in 2023 is 4.6 M€.

Is UNION DES VIGNERONS DE SAINT POURCAIN profitable?

Yes, UNION DES VIGNERONS DE SAINT POURCAIN generated a net profit of 324 k€ in 2023.

Where is the headquarters of UNION DES VIGNERONS DE SAINT POURCAIN ?

The headquarters of UNION DES VIGNERONS DE SAINT POURCAIN is located in SAINT-POURCAIN-SUR-SIOULE (03500), in the department Allier.

Where to find the tax return of UNION DES VIGNERONS DE SAINT POURCAIN ?

The tax return of UNION DES VIGNERONS DE SAINT POURCAIN 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 UNION DES VIGNERONS DE SAINT POURCAIN operate?

UNION DES VIGNERONS DE SAINT POURCAIN operates in the sector Vinification (NAF code 11.02B). See the 'Sector positioning' section above to compare the company with its competitors.