VAYRES EMBOUTEILLAGE ET CONDITIONNEMENT : revenue, balance sheet and financial ratios

VAYRES EMBOUTEILLAGE ET CONDITIONNEMENT is a French company founded 29 years ago, specialized in the sector Activités de conditionnement. Based in VAYRES (33870), this company of category PME shows in 2024 a revenue of 2.1 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 - VAYRES EMBOUTEILLAGE ET CONDITIONNEMENT (SIREN 411029333)
Indicator 2024 2022 2021 2020 2019 2018 2017
Revenue 2 073 880 € 2 208 431 € 2 013 815 € 1 846 891 € 1 766 596 € 1 611 838 € 1 496 652 €
Net income -57 196 € -22 989 € -37 913 € -27 180 € 38 031 € 188 928 € 64 958 €
EBITDA -273 426 € -419 577 € -179 456 € -92 770 € -16 972 € 99 404 € 49 365 €
Net margin -2.8% -1.0% -1.9% -1.5% 2.2% 11.7% 4.3%

Revenue and income statement

In 2024, VAYRES EMBOUTEILLAGE ET CONDITIONNEMENT achieves revenue of 2.1 M€. Revenue is growing positively over 7 years (CAGR: +4.8%). Slight decline of -6% vs 2022. After deducting consumption (73 k€), gross margin stands at 2.0 M€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -273 k€, representing -13.2% of revenue. Positive scissor effect: EBITDA margin improves by +5.8 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -57 k€ (-2.8% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 073 880 €

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

2 000 697 €

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

-273 426 €

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

177 091 €

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

-57 196 €

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

-12.9%

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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 307%. 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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

307.463%

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

10.827%

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

-24.875%

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

-2.073

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

45.6%

Solvency indicators evolution
VAYRES EMBOUTEILLAGE ET CONDITIONNEMENT

Sector positioning

Debt ratio
307.46 2024
2021
2022
2024
Q1: 0.0
Med: 15.98
Q3: 81.99
Watch

In 2024, the debt ratio of VAYRES EMBOUTEILLAGE ET C... (307.46) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
10.83% 2024
2021
2022
2024
Q1: 12.58%
Med: 32.91%
Q3: 57.03%
Average

In 2024, the financial autonomy of VAYRES EMBOUTEILLAGE ET C... (10.8%) 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
-2.07 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.95 years
Excellent

In 2024, the repayment capacity of VAYRES EMBOUTEILLAGE ET C... (-2.07) 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 56.19. 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

56.193

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

-10.864

Liquidity indicators evolution
VAYRES EMBOUTEILLAGE ET CONDITIONNEMENT

Sector positioning

Liquidity ratio
56.19 2024
2021
2022
2024
Q1: 121.0
Med: 186.75
Q3: 316.6
Watch -7 pts over 3 years

In 2024, the liquidity ratio of VAYRES EMBOUTEILLAGE ET C... (56.19) 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
-10.86x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.44x
Q3: 6.5x
Average

In 2024, the interest coverage of VAYRES EMBOUTEILLAGE ET C... (-10.9x) 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: 143 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 197 days. Excellent situation: suppliers finance 54 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-14 days): operations structurally generate cash. Notable WCR improvement over the period (-107%), freeing up cash.

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

-83 308 €

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

143 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

197 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

3 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

-14 j

WCR and payment terms evolution
VAYRES EMBOUTEILLAGE ET CONDITIONNEMENT

Positioning of VAYRES EMBOUTEILLAGE ET CONDITIONNEMENT in its sector

Comparison with sector Activités de conditionnement

Valuation estimate

Based on 158 transactions of similar company sales (all years), the value of VAYRES EMBOUTEILLAGE ET CONDITIONNEMENT is estimated at 739 110 € (range 386 327€ - 1 385 088€). The price/revenue ratio is 0.36x (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.

Estimated enterprise value 2024
158 transactions
386k€ 739k€ 1385k€
739 110 € Range: 386 327€ - 1 385 088€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
2 073 880 € × 0.36x = 739 110 €
Range: 386 328€ - 1 385 089€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 158 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 conditionnement)

Compare VAYRES EMBOUTEILLAGE ET CONDITIONNEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de conditionnement

Frequently asked questions about VAYRES EMBOUTEILLAGE ET CONDITIONNEMENT

What is the revenue of VAYRES EMBOUTEILLAGE ET CONDITIONNEMENT ?

The revenue of VAYRES EMBOUTEILLAGE ET CONDITIONNEMENT in 2024 is 2.1 M€.

Is VAYRES EMBOUTEILLAGE ET CONDITIONNEMENT profitable?

VAYRES EMBOUTEILLAGE ET CONDITIONNEMENT recorded a net loss in 2024.

Where is the headquarters of VAYRES EMBOUTEILLAGE ET CONDITIONNEMENT ?

The headquarters of VAYRES EMBOUTEILLAGE ET CONDITIONNEMENT is located in VAYRES (33870), in the department Gironde.

Where to find the tax return of VAYRES EMBOUTEILLAGE ET CONDITIONNEMENT ?

The tax return of VAYRES EMBOUTEILLAGE ET CONDITIONNEMENT 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 VAYRES EMBOUTEILLAGE ET CONDITIONNEMENT operate?

VAYRES EMBOUTEILLAGE ET CONDITIONNEMENT operates in the sector Activités de conditionnement (NAF code 82.92Z). See the 'Sector positioning' section above to compare the company with its competitors.