SPIRIT FRANCE DIFFUSION : revenue, balance sheet and financial ratios

SPIRIT FRANCE DIFFUSION is a French company founded 30 years ago, specialized in the sector Production de boissons alcooliques distillées. Based in REUX (14130), this company of category PME shows in 2024 a revenue of 11.2 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 - SPIRIT FRANCE DIFFUSION (SIREN 403061013)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 11 216 306 € 13 345 068 € 9 985 594 € 10 692 893 € 10 299 885 € 11 746 524 € 12 254 863 € 7 497 241 €
Net income -2 644 721 € -2 875 471 € -3 852 255 € -4 194 326 € -4 814 466 € -8 701 743 € -6 127 773 € -5 815 874 €
EBITDA 142 769 € 147 172 € -389 596 € -841 349 € -1 199 621 € -1 871 903 € -1 906 467 € -1 844 859 €
Net margin -23.6% -21.5% -38.6% -39.2% -46.7% -74.1% -50.0% -77.6%

Revenue and income statement

In 2024, SPIRIT FRANCE DIFFUSION achieves revenue of 11.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.2%. Significant drop of -16% vs 2023. After deducting consumption (4.9 M€), gross margin stands at 6.3 M€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 143 k€, representing 1.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -2.6 M€ (-23.6% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

11 216 306 €

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

6 312 105 €

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

142 769 €

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

-974 704 €

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

-2 644 721 €

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

1.3%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 1166%. 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 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

1165.837%

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

6.651%

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

-6.098%

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

-62.993

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

48.0%

Solvency indicators evolution
SPIRIT FRANCE DIFFUSION

Sector positioning

Debt ratio
1165.84 2024
2021
2023
2024
Q1: 4.79
Med: 31.82
Q3: 111.87
Watch +59 pts over 3 years

In 2024, the debt ratio of SPIRIT FRANCE DIFFUSION (1165.84) 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
6.65% 2024
2021
2023
2024
Q1: 18.57%
Med: 48.78%
Q3: 70.56%
Watch

In 2024, the financial autonomy of SPIRIT FRANCE DIFFUSION (6.7%) 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
-62.99 years 2024
2021
2023
2024
Q1: -0.01 years
Med: 0.38 years
Q3: 3.77 years
Excellent -8 pts over 3 years

In 2024, the repayment capacity of SPIRIT FRANCE DIFFUSION (-62.99) 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 406.71. 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 1178.9x. Operating income very largely covers interest expenses: high safety margin.

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

406.713

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

1178.87

Liquidity indicators evolution
SPIRIT FRANCE DIFFUSION

Sector positioning

Liquidity ratio
406.71 2024
2021
2023
2024
Q1: 182.05
Med: 355.17
Q3: 829.38
Good

In 2024, the liquidity ratio of SPIRIT FRANCE DIFFUSION (406.71) 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
1178.87x 2024
2021
2023
2024
Q1: 0.0x
Med: 3.01x
Q3: 18.88x
Excellent +67 pts over 3 years

In 2024, the interest coverage of SPIRIT FRANCE DIFFUSION (1178.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 107 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 297 days. Excellent situation: suppliers finance 190 days of the operating cycle (retail model). Inventory turnover is 938 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 1049 days of revenue, i.e. 32.7 M€ to permanently finance. Over 2016-2024, WCR increased by +3343%, requiring additional financing.

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

32 697 214 €

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

107 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

297 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

938 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

1049 j

WCR and payment terms evolution
SPIRIT FRANCE DIFFUSION

Positioning of SPIRIT FRANCE DIFFUSION 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 288 955€ to 1 529 056€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
288k€ 767k€ 1529k€
767 009 € Range: 288 955€ - 1 529 056€
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 SPIRIT FRANCE DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Production de boissons alcooliques distillées

Frequently asked questions about SPIRIT FRANCE DIFFUSION

What is the revenue of SPIRIT FRANCE DIFFUSION ?

The revenue of SPIRIT FRANCE DIFFUSION in 2024 is 11.2 M€.

Is SPIRIT FRANCE DIFFUSION profitable?

SPIRIT FRANCE DIFFUSION recorded a net loss in 2024.

Where is the headquarters of SPIRIT FRANCE DIFFUSION ?

The headquarters of SPIRIT FRANCE DIFFUSION is located in REUX (14130), in the department Calvados.

Where to find the tax return of SPIRIT FRANCE DIFFUSION ?

The tax return of SPIRIT FRANCE DIFFUSION 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 SPIRIT FRANCE DIFFUSION operate?

SPIRIT FRANCE DIFFUSION 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.