LIQUORISTERIE MADRAS : revenue, balance sheet and financial ratios

LIQUORISTERIE MADRAS is a French company founded 42 years ago, specialized in the sector Production de boissons alcooliques distillées. Based in BAIE-MAHAULT (97122), this company of category PME shows in 2022 a revenue of 6.2 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 - LIQUORISTERIE MADRAS (SIREN 328876198)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C 6 176 787 € 5 012 435 € 4 481 070 € 4 865 168 € 4 952 557 € 4 880 346 €
Net income 661 456 € 407 709 € 622 337 € 626 518 € 527 850 € 390 833 € 536 758 € 341 408 €
EBITDA N/C N/C 653 482 € 771 560 € 537 296 € 647 017 € 765 048 € 581 001 €
Net margin N/C N/C 10.1% 12.5% 11.8% 8.0% 10.8% 7.0%

Revenue and income statement

In 2024, LIQUORISTERIE MADRAS generates positive net income of 661 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 341 k€ -> 661 k€.

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

661 456 €

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Chart evolution

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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 142%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory.

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

142.055%

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

33.975%

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

41.2%

Solvency indicators evolution
LIQUORISTERIE MADRAS

Sector positioning

Debt ratio
142.06 2024
2022
2023
2024
Q1: 4.79
Med: 31.82
Q3: 111.87
Watch +21 pts over 3 years

In 2024, the debt ratio of LIQUORISTERIE MADRAS (142.06) 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
33.98% 2024
2022
2023
2024
Q1: 18.57%
Med: 48.78%
Q3: 70.56%
Average -24 pts over 3 years

In 2024, the financial autonomy of LIQUORISTERIE MADRAS (34.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
3.85 years 2022
2022
Q1: 0.0 years
Med: 0.97 years
Q3: 4.6 years
Average

In 2022, the repayment capacity of LIQUORISTERIE MADRAS (3.85) 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 389.31. 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

389.312

Liquidity indicators evolution
LIQUORISTERIE MADRAS

Sector positioning

Liquidity ratio
389.31 2024
2022
2023
2024
Q1: 182.05
Med: 355.17
Q3: 829.38
Good

In 2024, the liquidity ratio of LIQUORISTERIE MADRAS (389.31) 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
5.79x 2022
2022
Q1: 0.0x
Med: 2.04x
Q3: 6.98x
Good

In 2022, the interest coverage of LIQUORISTERIE MADRAS (5.8x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
LIQUORISTERIE MADRAS

Positioning of LIQUORISTERIE MADRAS 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 608 602€ to 1 828 971€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
608k€ 667k€ 1828k€
667 727 € Range: 608 602€ - 1 828 971€
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 LIQUORISTERIE MADRAS with other companies in the same sector:

Voir toutes les statistiques du secteur Production de boissons alcooliques distillées

Frequently asked questions about LIQUORISTERIE MADRAS

What is the revenue of LIQUORISTERIE MADRAS ?

The revenue of LIQUORISTERIE MADRAS in 2022 is 6.2 M€.

Is LIQUORISTERIE MADRAS profitable?

Yes, LIQUORISTERIE MADRAS generated a net profit of 661 k€ in 2024.

Where is the headquarters of LIQUORISTERIE MADRAS ?

The headquarters of LIQUORISTERIE MADRAS is located in BAIE-MAHAULT (97122), in the department Guadeloupe.

Where to find the tax return of LIQUORISTERIE MADRAS ?

The tax return of LIQUORISTERIE MADRAS 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 LIQUORISTERIE MADRAS operate?

LIQUORISTERIE MADRAS 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.