DISTILLERIE DE LA SALLE : revenue, balance sheet and financial ratios

DISTILLERIE DE LA SALLE is a French company founded 59 years ago, specialized in the sector Production de boissons alcooliques distillées. Based in VAL-DE-COGNAC (16370), this company of category PME shows in 2024 a revenue of 27.9 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 - DISTILLERIE DE LA SALLE (SIREN 319884961)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 27 942 974 € 24 497 299 € 21 998 541 € 20 615 791 € 20 115 196 € 16 675 051 € 17 187 286 € 16 858 580 €
Net income 929 372 € 816 288 € 534 842 € 390 844 € 146 372 € 257 593 € 303 655 € 449 259 €
EBITDA 3 995 638 € 3 031 626 € 1 720 154 € 1 356 547 € 1 051 152 € 1 135 467 € 1 018 000 € 1 273 866 €
Net margin 3.3% 3.3% 2.4% 1.9% 0.7% 1.5% 1.8% 2.7%

Revenue and income statement

In 2024, DISTILLERIE DE LA SALLE achieves revenue of 27.9 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.5%. Vs 2023, growth of +14% (24.5 M€ -> 27.9 M€). After deducting consumption (22.1 M€), gross margin stands at 5.8 M€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4.0 M€, representing 14.3% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 929 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

27 942 974 €

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

5 807 245 €

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

3 995 638 €

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

3 059 887 €

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

929 372 €

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

14.3%

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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 1017%. 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 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 24.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 6.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

1017.468%

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

8.458%

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

6.627%

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

23.977

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

29.4%

Solvency indicators evolution
DISTILLERIE DE LA SALLE

Sector positioning

Debt ratio
1017.47 2024
2022
2023
2024
Q1: 4.79
Med: 31.82
Q3: 111.87
Watch

In 2024, the debt ratio of DISTILLERIE DE LA SALLE (1017.47) 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
8.46% 2024
2022
2023
2024
Q1: 18.57%
Med: 48.78%
Q3: 70.56%
Watch

In 2024, the financial autonomy of DISTILLERIE DE LA SALLE (8.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
23.98 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.38 years
Q3: 3.77 years
Watch

In 2024, the repayment capacity of DISTILLERIE DE LA SALLE (23.98) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1321.09. 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 47.0x. 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

1321.094

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

47.002

Liquidity indicators evolution
DISTILLERIE DE LA SALLE

Sector positioning

Liquidity ratio
1321.09 2024
2022
2023
2024
Q1: 182.05
Med: 355.17
Q3: 829.38
Excellent

In 2024, the liquidity ratio of DISTILLERIE DE LA SALLE (1321.09) 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
47.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 3.01x
Q3: 18.88x
Excellent

In 2024, the interest coverage of DISTILLERIE DE LA SALLE (47.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 79 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. The gap of 55 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 450 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 587 days of revenue, i.e. 45.6 M€ to permanently finance. Over 2017-2024, WCR increased by +107%, 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

45 573 314 €

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

79 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

24 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

450 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

587 j

WCR and payment terms evolution
DISTILLERIE DE LA SALLE

Positioning of DISTILLERIE DE LA SALLE 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 1 254 242€ to 6 652 976€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1254k€ 2624k€ 6652k€
2 624 925 € Range: 1 254 242€ - 6 652 976€
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 DISTILLERIE DE LA SALLE with other companies in the same sector:

Voir toutes les statistiques du secteur Production de boissons alcooliques distillées

Frequently asked questions about DISTILLERIE DE LA SALLE

What is the revenue of DISTILLERIE DE LA SALLE ?

The revenue of DISTILLERIE DE LA SALLE in 2024 is 27.9 M€.

Is DISTILLERIE DE LA SALLE profitable?

Yes, DISTILLERIE DE LA SALLE generated a net profit of 929 k€ in 2024.

Where is the headquarters of DISTILLERIE DE LA SALLE ?

The headquarters of DISTILLERIE DE LA SALLE is located in VAL-DE-COGNAC (16370), in the department Charente.

Where to find the tax return of DISTILLERIE DE LA SALLE ?

The tax return of DISTILLERIE DE LA SALLE 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 DISTILLERIE DE LA SALLE operate?

DISTILLERIE DE LA SALLE 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.