DISTILLERIES TOURNAT : revenue, balance sheet and financial ratios

DISTILLERIES TOURNAT is a French company founded 45 years ago, specialized in the sector Production de boissons alcooliques distillées. Based in VERDILLE (16140), this company of category PME shows in 2024 a revenue of 2.4 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 - DISTILLERIES TOURNAT (SIREN 320379373)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 447 237 € 2 146 448 € 2 452 318 € 2 592 038 € 2 528 020 € 3 058 720 € 2 693 548 € 2 271 475 € 2 475 709 €
Net income 435 375 € 270 589 € 345 530 € 363 245 € 105 335 € 216 527 € 113 092 € 149 794 € 171 404 €
EBITDA 689 376 € 480 986 € 490 737 € 602 087 € 241 519 € 411 185 € 275 973 € 329 749 € 353 350 €
Net margin 17.8% 12.6% 14.1% 14.0% 4.2% 7.1% 4.2% 6.6% 6.9%

Revenue and income statement

In 2024, DISTILLERIES TOURNAT achieves revenue of 2.4 M€. Activity remains stable over the period (CAGR: -0.1%). Vs 2023, growth of +14% (2.1 M€ -> 2.4 M€). After deducting consumption (650 k€), gross margin stands at 1.8 M€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 689 k€, representing 28.2% of revenue. Positive scissor effect: EBITDA margin improves by +5.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 435 k€, i.e. 17.8% 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

2 447 237 €

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

1 797 499 €

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

689 376 €

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

577 156 €

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

435 375 €

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

28.2%

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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 13%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 22.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

13.185%

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

83.028%

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

22.289%

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

0.64

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

20.4%

Solvency indicators evolution
DISTILLERIES TOURNAT

Sector positioning

Debt ratio
13.19 2024
2022
2023
2024
Q1: 4.79
Med: 31.82
Q3: 111.87
Good

In 2024, the debt ratio of DISTILLERIES TOURNAT (13.19) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
83.03% 2024
2022
2023
2024
Q1: 18.57%
Med: 48.78%
Q3: 70.56%
Excellent +8 pts over 3 years

In 2024, the financial autonomy of DISTILLERIES TOURNAT (83.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.64 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.38 years
Q3: 3.77 years
Average +12 pts over 3 years

In 2024, the repayment capacity of DISTILLERIES TOURNAT (0.64) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1316.76. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

1316.755

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

1.156

Liquidity indicators evolution
DISTILLERIES TOURNAT

Sector positioning

Liquidity ratio
1316.76 2024
2022
2023
2024
Q1: 182.05
Med: 355.17
Q3: 829.38
Excellent

In 2024, the liquidity ratio of DISTILLERIES TOURNAT (1316.76) 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
1.16x 2024
2022
2023
2024
Q1: 0.0x
Med: 3.01x
Q3: 18.88x
Average -6 pts over 3 years

In 2024, the interest coverage of DISTILLERIES TOURNAT (1.2x) 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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 18 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 86 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 93 days of revenue, i.e. 631 k€ to permanently finance. Notable WCR improvement over the period (-42%), freeing up cash.

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

630 849 €

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

13 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

18 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

86 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

93 j

WCR and payment terms evolution
DISTILLERIES TOURNAT

Positioning of DISTILLERIES TOURNAT 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 222 295€ to 1 066 722€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
222k€ 386k€ 1066k€
386 089 € Range: 222 295€ - 1 066 722€
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 DISTILLERIES TOURNAT with other companies in the same sector:

Voir toutes les statistiques du secteur Production de boissons alcooliques distillées

Frequently asked questions about DISTILLERIES TOURNAT

What is the revenue of DISTILLERIES TOURNAT ?

The revenue of DISTILLERIES TOURNAT in 2024 is 2.4 M€.

Is DISTILLERIES TOURNAT profitable?

Yes, DISTILLERIES TOURNAT generated a net profit of 435 k€ in 2024.

Where is the headquarters of DISTILLERIES TOURNAT ?

The headquarters of DISTILLERIES TOURNAT is located in VERDILLE (16140), in the department Charente.

Where to find the tax return of DISTILLERIES TOURNAT ?

The tax return of DISTILLERIES TOURNAT 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 DISTILLERIES TOURNAT operate?

DISTILLERIES TOURNAT 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.