TOQUES ET DISTILLERIE DU PERIGORD : revenue, balance sheet and financial ratios

TOQUES ET DISTILLERIE DU PERIGORD is a French company founded 40 years ago, specialized in the sector Production de boissons alcooliques distillées. Based in SARLAT-LA-CANEDA (24200), this company of category ETI shows in 2024 a revenue of 8.8 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 - TOQUES ET DISTILLERIE DU PERIGORD (SIREN 337868863)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 8 826 965 € 8 895 183 € 8 261 161 € 8 340 531 € 6 883 789 € 7 068 625 € 6 450 673 € 6 036 294 € 5 319 139 €
Net income 193 983 € 187 938 € 293 492 € 437 553 € 246 316 € 193 167 € 217 813 € 303 153 € 346 250 €
EBITDA 466 424 € 363 379 € 470 464 € 819 204 € 538 210 € 409 925 € 504 724 € 605 771 € 601 740 €
Net margin 2.2% 2.1% 3.6% 5.2% 3.6% 2.7% 3.4% 5.0% 6.5%

Revenue and income statement

In 2024, TOQUES ET DISTILLERIE DU PERIGORD achieves revenue of 8.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.5%. Slight decline of -1% vs 2023. After deducting consumption (5.0 M€), gross margin stands at 3.8 M€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 466 k€, representing 5.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 194 k€, i.e. 2.2% 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

8 826 965 €

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

3 795 672 €

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

466 424 €

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

308 873 €

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

193 983 €

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

5.3%

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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 24%. 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 65%. 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 3.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

23.534%

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

65.494%

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

4.044%

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

3.197

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

29.7%

Solvency indicators evolution
TOQUES ET DISTILLERIE DU PERIGORD

Sector positioning

Debt ratio
23.53 2024
2022
2023
2024
Q1: 4.79
Med: 31.82
Q3: 111.87
Good

In 2024, the debt ratio of TOQUES ET DISTILLERIE DU ... (23.53) 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
65.49% 2024
2022
2023
2024
Q1: 18.57%
Med: 48.78%
Q3: 70.56%
Good +7 pts over 3 years

In 2024, the financial autonomy of TOQUES ET DISTILLERIE DU ... (65.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
3.2 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.38 years
Q3: 3.77 years
Average +11 pts over 3 years

In 2024, the repayment capacity of TOQUES ET DISTILLERIE DU ... (3.20) 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 441.39. 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 10.5x. 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

441.393

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

10.512

Liquidity indicators evolution
TOQUES ET DISTILLERIE DU PERIGORD

Sector positioning

Liquidity ratio
441.39 2024
2022
2023
2024
Q1: 182.05
Med: 355.17
Q3: 829.38
Good +18 pts over 3 years

In 2024, the liquidity ratio of TOQUES ET DISTILLERIE DU ... (441.39) 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
10.51x 2024
2022
2023
2024
Q1: 0.0x
Med: 3.01x
Q3: 18.88x
Good +8 pts over 3 years

In 2024, the interest coverage of TOQUES ET DISTILLERIE DU ... (10.5x) 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. Average customer payment term: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 49 days. The company must finance 5 days of gap between collections and payments. Inventory turnover is 127 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 183 days of revenue, i.e. 4.5 M€ to permanently finance. Over 2016-2024, WCR increased by +63%, 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

4 490 983 €

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

54 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

49 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

127 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

183 j

WCR and payment terms evolution
TOQUES ET DISTILLERIE DU PERIGORD

Positioning of TOQUES ET DISTILLERIE DU PERIGORD 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 266 966€ to 1 370 665€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
266k€ 610k€ 1370k€
610 442 € Range: 266 966€ - 1 370 665€
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 TOQUES ET DISTILLERIE DU PERIGORD with other companies in the same sector:

Voir toutes les statistiques du secteur Production de boissons alcooliques distillées

Frequently asked questions about TOQUES ET DISTILLERIE DU PERIGORD

What is the revenue of TOQUES ET DISTILLERIE DU PERIGORD ?

The revenue of TOQUES ET DISTILLERIE DU PERIGORD in 2024 is 8.8 M€.

Is TOQUES ET DISTILLERIE DU PERIGORD profitable?

Yes, TOQUES ET DISTILLERIE DU PERIGORD generated a net profit of 194 k€ in 2024.

Where is the headquarters of TOQUES ET DISTILLERIE DU PERIGORD ?

The headquarters of TOQUES ET DISTILLERIE DU PERIGORD is located in SARLAT-LA-CANEDA (24200), in the department Dordogne.

Where to find the tax return of TOQUES ET DISTILLERIE DU PERIGORD ?

The tax return of TOQUES ET DISTILLERIE DU PERIGORD 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 TOQUES ET DISTILLERIE DU PERIGORD operate?

TOQUES ET DISTILLERIE DU PERIGORD 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.