DISTILERIE UGNI BLANC CHEVRIER TRIBOT : revenue, balance sheet and financial ratios

In 2024, DISTILERIE UGNI BLANC CHEVRIER TRIBOT achieves revenue of 1.1 M€. Revenue is declining over the period 2016-2024 (CAGR: -8.1%). Significant drop of -45% vs 2023. After deducting consumption (467 k€), gross margin stands at 614 k€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 94 k€, representing 8.7% of revenue. Warning negative scissor effect: despite revenue change (-45%), EBITDA varies by -69%, reducing margin by 6.6 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 24 k€, i.e. 2.2% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 9%. 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 83%. 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 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 13.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 821.87. 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 21.3x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 101 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. The gap of 77 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 291 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 436 days of revenue, i.e. 1.3 M€ to permanently finance. Notable WCR improvement over the period (-43%), freeing up cash.

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 37 863€ to 199 460€ is provided for information purposes only and requires in-depth analysis to be confirmed.