SARL DISTILLERIE DE LA GASCONNIERE : revenue, balance sheet and financial ratios

In 2025, SARL DISTILLERIE DE LA GASCONNIERE achieves revenue of 1.2 M€. Over the period 2020-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +25.3%. Slight decline of -0% vs 2024. After deducting consumption (1.0 M€), gross margin stands at 182 k€, i.e. a rate of 15%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 591 k€, representing 49.7% of revenue. Warning negative scissor effect: despite revenue change (-0%), EBITDA varies by -18%, reducing margin by 10.6 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -136 k€ (-11.4% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at 595%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 22.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 30.3% 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 368.53. 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 43.4x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 92 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. The gap of 54 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 1224 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 1520 days of revenue, i.e. 5.0 M€ to permanently finance. Over 2020-2025, WCR increased by +375%, requiring additional financing.

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 131 044€ to 773 966€ is provided for information purposes only and requires in-depth analysis to be confirmed.