CRISTAL LIMINANA DISTILLERIE MEDITERRANE : revenue, balance sheet and financial ratios

CRISTAL LIMINANA DISTILLERIE MEDITERRANE is a French company founded 126 years ago, specialized in the sector Production de boissons alcooliques distillées. Based in MARSEILLE (13005), this company of category PME shows in 2024 a revenue of 2.0 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 - CRISTAL LIMINANA DISTILLERIE MEDITERRANE (SIREN 572145233)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 029 944 € 2 004 072 € 2 022 607 € 1 821 133 € 1 659 052 € 1 863 548 € 1 752 955 € 1 880 109 € 1 864 943 €
Net income 67 043 € -31 812 € -133 543 € -75 633 € -26 079 € -20 727 € -130 016 € 26 302 € 57 736 €
EBITDA 85 369 € 1 542 € -100 404 € -64 514 € -20 601 € 4 688 € -121 112 € 53 279 € 81 233 €
Net margin 3.3% -1.6% -6.6% -4.2% -1.6% -1.1% -7.4% 1.4% 3.1%

Revenue and income statement

In 2024, CRISTAL LIMINANA DISTILLERIE MEDITERRANE achieves revenue of 2.0 M€. Revenue is growing positively over 9 years (CAGR: +1.1%). Vs 2023: +1%. After deducting consumption (728 k€), gross margin stands at 1.3 M€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 85 k€, representing 4.2% of revenue. Positive scissor effect: EBITDA margin improves by +4.1 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 67 k€, i.e. 3.3% 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

2 029 944 €

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

1 302 297 €

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

85 369 €

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

67 094 €

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

67 043 €

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

4.2%

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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 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 73%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.5% 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

6.49%

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

72.565%

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

4.493%

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

0.831

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

7.5%

Solvency indicators evolution
CRISTAL LIMINANA DISTILLERIE MEDITERRANE

Sector positioning

Debt ratio
6.49 2024
2022
2023
2024
Q1: 4.79
Med: 31.82
Q3: 111.87
Good -16 pts over 3 years

In 2024, the debt ratio of CRISTAL LIMINANA DISTILLE... (6.49) 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
72.56% 2024
2022
2023
2024
Q1: 18.57%
Med: 48.78%
Q3: 70.56%
Excellent +8 pts over 3 years

In 2024, the financial autonomy of CRISTAL LIMINANA DISTILLE... (72.6%) 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
0.83 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.38 years
Q3: 3.77 years
Average +28 pts over 3 years

In 2024, the repayment capacity of CRISTAL LIMINANA DISTILLE... (0.83) 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 239.95. 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 7.0x. Operating income very largely covers interest expenses: high safety margin.

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

239.951

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

7.04

Liquidity indicators evolution
CRISTAL LIMINANA DISTILLERIE MEDITERRANE

Sector positioning

Liquidity ratio
239.95 2024
2022
2023
2024
Q1: 182.05
Med: 355.17
Q3: 829.38
Average +7 pts over 3 years

In 2024, the liquidity ratio of CRISTAL LIMINANA DISTILLE... (239.95) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
7.04x 2024
2022
2023
2024
Q1: 0.0x
Med: 3.01x
Q3: 18.88x
Good +31 pts over 3 years

In 2024, the interest coverage of CRISTAL LIMINANA DISTILLE... (7.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Inventory turnover is 68 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 119 days of revenue, i.e. 673 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

673 272 €

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

46 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

64 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

68 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

119 j

WCR and payment terms evolution
CRISTAL LIMINANA DISTILLERIE MEDITERRANE

Positioning of CRISTAL LIMINANA DISTILLERIE MEDITERRANE 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 62 470€ to 309 022€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
62k€ 139k€ 309k€
139 447 € Range: 62 470€ - 309 022€
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 CRISTAL LIMINANA DISTILLERIE MEDITERRANE with other companies in the same sector:

Voir toutes les statistiques du secteur Production de boissons alcooliques distillées

Frequently asked questions about CRISTAL LIMINANA DISTILLERIE MEDITERRANE

What is the revenue of CRISTAL LIMINANA DISTILLERIE MEDITERRANE ?

The revenue of CRISTAL LIMINANA DISTILLERIE MEDITERRANE in 2024 is 2.0 M€.

Is CRISTAL LIMINANA DISTILLERIE MEDITERRANE profitable?

Yes, CRISTAL LIMINANA DISTILLERIE MEDITERRANE generated a net profit of 67 k€ in 2024.

Where is the headquarters of CRISTAL LIMINANA DISTILLERIE MEDITERRANE ?

The headquarters of CRISTAL LIMINANA DISTILLERIE MEDITERRANE is located in MARSEILLE (13005), in the department Bouches-du-Rhone.

Where to find the tax return of CRISTAL LIMINANA DISTILLERIE MEDITERRANE ?

The tax return of CRISTAL LIMINANA DISTILLERIE MEDITERRANE 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 CRISTAL LIMINANA DISTILLERIE MEDITERRANE operate?

CRISTAL LIMINANA DISTILLERIE MEDITERRANE 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.