UNION VINICOLE DES COTEAUX DE BETHON : revenue, balance sheet and financial ratios

UNION VINICOLE DES COTEAUX DE BETHON is a French company founded 126 years ago, specialized in the sector Fabrication de vins effervescents. Based in BETHON (51260), this company of category PME shows in 2024 a revenue of 11.6 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 VINICOLE DES COTEAUX DE BETHON (SIREN 780361309)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 11 603 443 € 10 635 416 € 10 626 980 € 7 859 030 € 8 128 403 € 9 665 062 € 8 870 681 € 9 250 652 € 9 069 533 €
Net income 353 524 € 173 237 € 319 503 € 112 049 € 170 378 € 307 274 € 184 490 € 226 351 € 293 901 €
EBITDA 445 503 € 311 272 € 396 644 € 154 249 € 213 775 € 343 114 € 531 171 € 309 632 € 769 764 €
Net margin 3.0% 1.6% 3.0% 1.4% 2.1% 3.2% 2.1% 2.4% 3.2%

Revenue and income statement

In 2024, UNION VINICOLE DES COTEAUX DE BETHON achieves revenue of 11.6 M€. Revenue is growing positively over 9 years (CAGR: +3.1%). Vs 2023: +9%. After deducting consumption (10.3 M€), gross margin stands at 1.3 M€, i.e. a rate of 11%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 446 k€, representing 3.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 354 k€, i.e. 3.0% 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

11 603 443 €

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

1 274 151 €

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

445 503 €

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

338 206 €

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

353 524 €

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

3.8%

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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 41%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 68%. 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 6.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.2% 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

40.822%

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

68.162%

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

4.205%

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

6.923

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

22.1%

Solvency indicators evolution
UNION VINICOLE DES COTEAUX DE BETHON

Sector positioning

Debt ratio
40.82 2024
2022
2023
2024
Q1: 12.56
Med: 44.29
Q3: 127.75
Good +7 pts over 3 years

In 2024, the debt ratio of UNION VINICOLE DES COTEAU... (40.82) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
68.16% 2024
2022
2023
2024
Q1: 31.4%
Med: 47.71%
Q3: 66.3%
Excellent

In 2024, the financial autonomy of UNION VINICOLE DES COTEAU... (68.2%) 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
6.92 years 2024
2022
2023
2024
Q1: 0.14 years
Med: 2.81 years
Q3: 8.49 years
Average -7 pts over 3 years

In 2024, the repayment capacity of UNION VINICOLE DES COTEAU... (6.92) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2307.31. 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 1.4x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

2307.312

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

1.403

Liquidity indicators evolution
UNION VINICOLE DES COTEAUX DE BETHON

Sector positioning

Liquidity ratio
2307.31 2024
2022
2023
2024
Q1: 191.3
Med: 351.94
Q3: 663.7
Excellent

In 2024, the liquidity ratio of UNION VINICOLE DES COTEAU... (2307.31) 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
1.4x 2024
2022
2023
2024
Q1: 1.32x
Med: 9.9x
Q3: 38.08x
Average -15 pts over 3 years

In 2024, the interest coverage of UNION VINICOLE DES COTEAU... (1.4x) 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: 63 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4 days. The gap of 59 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 209 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 288 days of revenue, i.e. 9.3 M€ to permanently finance. Over 2016-2024, WCR increased by +444%, 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

9 287 512 €

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

63 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

4 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

209 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

288 j

WCR and payment terms evolution
UNION VINICOLE DES COTEAUX DE BETHON

Positioning of UNION VINICOLE DES COTEAUX DE BETHON 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 UNION VINICOLE DES COTEAUX DE BETHON is estimated at 1 922 759 € (range 1 021 971€ - 4 723 896€). With an EBITDA of 445 503€, 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
1021k€ 1922k€ 4723k€
1 922 759 € Range: 1 021 971€ - 4 723 896€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
445 503 € × 2.8x
Estimation 1 226 390 €
609 019€ - 3 081 434€
Revenue Multiple 30%
11 603 443 € × 0.34x
Estimation 3 980 480 €
2 174 689€ - 9 551 914€
Net Income Multiple 20%
353 524 € × 1.6x
Estimation 577 102 €
325 276€ - 1 588 027€
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 UNION VINICOLE DES COTEAUX DE BETHON with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de vins effervescents

Frequently asked questions about UNION VINICOLE DES COTEAUX DE BETHON

What is the revenue of UNION VINICOLE DES COTEAUX DE BETHON ?

The revenue of UNION VINICOLE DES COTEAUX DE BETHON in 2024 is 11.6 M€.

Is UNION VINICOLE DES COTEAUX DE BETHON profitable?

Yes, UNION VINICOLE DES COTEAUX DE BETHON generated a net profit of 354 k€ in 2024.

Where is the headquarters of UNION VINICOLE DES COTEAUX DE BETHON ?

The headquarters of UNION VINICOLE DES COTEAUX DE BETHON is located in BETHON (51260), in the department Marne.

Where to find the tax return of UNION VINICOLE DES COTEAUX DE BETHON ?

The tax return of UNION VINICOLE DES COTEAUX DE BETHON 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 VINICOLE DES COTEAUX DE BETHON operate?

UNION VINICOLE DES COTEAUX DE BETHON 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.