DISTILLERIE DES MOISANS : revenue, balance sheet and financial ratios

DISTILLERIE DES MOISANS is a French company founded 63 years ago, specialized in the sector Production de boissons alcooliques distillées. Based in SIREUIL (16440), this company of category PME shows in 2024 a revenue of 30.8 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 DES MOISANS (SIREN 631820057)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 30 783 855 € 46 164 474 € 43 272 880 € 37 986 666 € 27 679 811 € 23 557 640 € 8 402 532 € 4 442 664 €
Net income -2 492 401 € 124 689 € 236 695 € 311 947 € 379 697 € 353 065 € 70 365 € -58 821 €
EBITDA -259 795 € 1 456 012 € 1 422 205 € 2 127 103 € 851 876 € 749 108 € 277 995 € -448 346 €
Net margin -8.1% 0.3% 0.5% 0.8% 1.4% 1.5% 0.8% -1.3%

Revenue and income statement

In 2024, DISTILLERIE DES MOISANS achieves revenue of 30.8 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +31.9%. Significant drop of -33% vs 2023. After deducting consumption (24.4 M€), gross margin stands at 6.3 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 -260 k€, representing -0.8% of revenue. Warning negative scissor effect: despite revenue change (-33%), EBITDA varies by -118%, reducing margin by 4.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -2.5 M€ (-8.1% 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

30 783 855 €

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

6 341 702 €

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

-259 795 €

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

-1 325 807 €

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

-2 492 401 €

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

-0.8%

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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 487%. 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 15%. 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

486.742%

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

15.11%

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

-4.613%

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

-15.82

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

49.4%

Solvency indicators evolution
DISTILLERIE DES MOISANS

Sector positioning

Debt ratio
486.74 2024
2022
2023
2024
Q1: 4.79
Med: 31.82
Q3: 111.87
Watch

In 2024, the debt ratio of DISTILLERIE DES MOISANS (486.74) 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
15.11% 2024
2022
2023
2024
Q1: 18.57%
Med: 48.78%
Q3: 70.56%
Watch

In 2024, the financial autonomy of DISTILLERIE DES MOISANS (15.1%) 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
-15.82 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.38 years
Q3: 3.77 years
Excellent -52 pts over 3 years

In 2024, the repayment capacity of DISTILLERIE DES MOISANS (-15.82) 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 400.62. 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

400.622

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

-427.691

Liquidity indicators evolution
DISTILLERIE DES MOISANS

Sector positioning

Liquidity ratio
400.62 2024
2022
2023
2024
Q1: 182.05
Med: 355.17
Q3: 829.38
Good +19 pts over 3 years

In 2024, the liquidity ratio of DISTILLERIE DES MOISANS (400.62) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-427.69x 2024
2022
2023
2024
Q1: 0.0x
Med: 3.01x
Q3: 18.88x
Watch -53 pts over 3 years

In 2024, the interest coverage of DISTILLERIE DES MOISANS (-427.7x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 27 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 198 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 231 days of revenue, i.e. 19.7 M€ to permanently finance. Over 2017-2024, WCR increased by +83%, 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

19 725 986 €

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

27 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

40 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

198 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

231 j

WCR and payment terms evolution
DISTILLERIE DES MOISANS

Positioning of DISTILLERIE DES MOISANS 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 1 932 774€ to 10 081 563€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1932k€ 5287k€ 10081k€
5 287 571 € Range: 1 932 774€ - 10 081 563€
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 DES MOISANS with other companies in the same sector:

Voir toutes les statistiques du secteur Production de boissons alcooliques distillées

Frequently asked questions about DISTILLERIE DES MOISANS

What is the revenue of DISTILLERIE DES MOISANS ?

The revenue of DISTILLERIE DES MOISANS in 2024 is 30.8 M€.

Is DISTILLERIE DES MOISANS profitable?

DISTILLERIE DES MOISANS recorded a net loss in 2024.

Where is the headquarters of DISTILLERIE DES MOISANS ?

The headquarters of DISTILLERIE DES MOISANS is located in SIREUIL (16440), in the department Charente.

Where to find the tax return of DISTILLERIE DES MOISANS ?

The tax return of DISTILLERIE DES MOISANS 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 DES MOISANS operate?

DISTILLERIE DES MOISANS 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.