DISTILLERIE GELINAUD : revenue, balance sheet and financial ratios

In 2025, DISTILLERIE GELINAUD achieves revenue of 3.7 M€. Over the period 2022-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.5%. Slight decline of -0% vs 2024. After deducting consumption (1.4 M€), gross margin stands at 2.3 M€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 867 k€, representing 23.5% of revenue. Warning negative scissor effect: despite revenue change (-0%), EBITDA varies by -37%, reducing margin by 13.7 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 572 k€, i.e. 15.5% of revenue. This profit can be retained or distributed to shareholders.

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 77%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 18.1% 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 506.14. 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 3.3x. Financial charges are adequately covered by operations.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 218 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 191 days of revenue, i.e. 2.0 M€ to permanently finance.

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 295 570€ to 1 414 879€ is provided for information purposes only and requires in-depth analysis to be confirmed.