DISTILLERIE SEVERIN : revenue, balance sheet and financial ratios

DISTILLERIE SEVERIN is a French company founded 30 years ago, specialized in the sector Production de boissons alcooliques distillées. Based in SAINTE-ROSE (97115), this company of category PME shows in 2022 a revenue of 646 k€. 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 SEVERIN (SIREN 404279507)
Indicator 2022 2021 2016 2015
Revenue 645 739 € 662 529 € 1 237 018 € 1 057 340 €
Net income -485 689 € -274 727 € -307 784 € -256 806 €
EBITDA -515 099 € -171 583 € -244 210 € -165 628 €
Net margin -75.2% -41.5% -24.9% -24.3%

Revenue and income statement

In 2022, DISTILLERIE SEVERIN achieves revenue of 646 k€. Revenue is declining over the period 2015-2022 (CAGR: -6.8%). Slight decline of -3% vs 2021. After deducting consumption (342 k€), gross margin stands at 304 k€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -515 k€, representing -79.8% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -200%, reducing margin by 53.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -486 k€ (-75.2% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

645 739 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

303 679 €

EBITDA (2022) ?
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

-515 099 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-645 580 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-485 689 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-79.8%

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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 0%. 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 -190%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2022) ?
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

-190.067%

Cash flow / Revenue (2022) ?
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

-77.882%

Repayment capacity (2022) ?
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

0.0

Asset age ratio (2022) ?
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

51.2%

Solvency indicators evolution
DISTILLERIE SEVERIN

Sector positioning

Debt ratio
0.0 2022
2016
2021
2022
Q1: 2.76
Med: 31.96
Q3: 141.45
Excellent

In 2022, the debt ratio of DISTILLERIE SEVERIN (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-190.07% 2022
2016
2021
2022
Q1: 22.18%
Med: 46.61%
Q3: 70.76%
Watch

In 2022, the financial autonomy of DISTILLERIE SEVERIN (-190.1%) 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
0.0 years 2022
2016
2021
2022
Q1: 0.0 years
Med: 0.97 years
Q3: 4.6 years
Excellent

In 2022, the repayment capacity of DISTILLERIE SEVERIN (0.00) 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 21.66. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

21.663

Interest coverage (2022) ?
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

0.0

Liquidity indicators evolution
DISTILLERIE SEVERIN

Sector positioning

Liquidity ratio
21.66 2022
2016
2021
2022
Q1: 210.45
Med: 375.74
Q3: 739.6
Watch

In 2022, the liquidity ratio of DISTILLERIE SEVERIN (21.66) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2022
2016
2021
2022
Q1: 0.0x
Med: 2.04x
Q3: 6.98x
Average

In 2022, the interest coverage of DISTILLERIE SEVERIN (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 397 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 910 days. Excellent situation: suppliers finance 513 days of the operating cycle (retail model). Inventory turnover is 69 days (= Average inventory / Cost of goods x 360). WCR is negative (-696 days): operations structurally generate cash. Notable WCR improvement over the period (-1096%), freeing up cash.

Operating WCR (2022) ?
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

-1 249 059 €

Customer credit (2022) ?
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

397 j

Supplier credit (2022) ?
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

910 j

Inventory turnover (2022) ?
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

69 j

WCR in days of revenue (2022) ?
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

-696 j

WCR and payment terms evolution
DISTILLERIE SEVERIN

Positioning of DISTILLERIE SEVERIN 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 40 542€ to 211 476€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
40k€ 110k€ 211k€
110 915 € Range: 40 542€ - 211 476€
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 SEVERIN with other companies in the same sector:

Voir toutes les statistiques du secteur Production de boissons alcooliques distillées

Frequently asked questions about DISTILLERIE SEVERIN

What is the revenue of DISTILLERIE SEVERIN ?

The revenue of DISTILLERIE SEVERIN in 2022 is 646 k€.

Is DISTILLERIE SEVERIN profitable?

DISTILLERIE SEVERIN recorded a net loss in 2022.

Where is the headquarters of DISTILLERIE SEVERIN ?

The headquarters of DISTILLERIE SEVERIN is located in SAINTE-ROSE (97115), in the department Guadeloupe.

Where to find the tax return of DISTILLERIE SEVERIN ?

The tax return of DISTILLERIE SEVERIN 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 SEVERIN operate?

DISTILLERIE SEVERIN 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.