UNION DISTILLERIES MEDITERRANEE : revenue, balance sheet and financial ratios

UNION DISTILLERIES MEDITERRANEE is a French company founded 20 years ago, specialized in the sector Production de boissons alcooliques distillées. Based in VAUVERT (30600), this company of category ETI shows in 2023 a revenue of 28.0 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 - UNION DISTILLERIES MEDITERRANEE (SIREN 483405247)
Indicator 2023 2022 2021 2020 2018
Revenue 28 033 345 € 22 875 901 € 27 388 911 € 26 011 811 € 22 180 825 €
Net income 158 338 € 202 877 € 1 450 382 € 185 610 € 173 403 €
EBITDA 1 906 089 € 1 021 007 € 4 139 679 € 4 714 481 € 5 128 608 €
Net margin 0.6% 0.9% 5.3% 0.7% 0.8%

Revenue and income statement

In 2023, UNION DISTILLERIES MEDITERRANEE achieves revenue of 28.0 M€. Revenue is growing positively over 5 years (CAGR: +4.8%). Vs 2022, growth of +23% (22.9 M€ -> 28.0 M€). After deducting consumption (9.8 M€), gross margin stands at 18.2 M€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.9 M€, representing 6.8% of revenue. Positive scissor effect: EBITDA margin improves by +2.3 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 158 k€, i.e. 0.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

28 033 345 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

18 212 863 €

EBITDA (2023) ?
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

1 906 089 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-228 128 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

158 338 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.7%

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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 11%. 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 68%. 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 2.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

10.791%

Financial autonomy (2023) ?
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

68.006%

Cash flow / Revenue (2023) ?
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

7.583%

Repayment capacity (2023) ?
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

2.239

Asset age ratio (2023) ?
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

25.2%

Solvency indicators evolution
UNION DISTILLERIES MEDITERRANEE

Sector positioning

Debt ratio
10.79 2023
2021
2022
2023
Q1: 6.84
Med: 33.73
Q3: 117.81
Good

In 2023, the debt ratio of UNION DISTILLERIES MEDITE... (10.79) 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
68.01% 2023
2021
2022
2023
Q1: 21.46%
Med: 46.16%
Q3: 69.56%
Good

In 2023, the financial autonomy of UNION DISTILLERIES MEDITE... (68.0%) 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
2.24 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.92 years
Q3: 4.81 years
Average +12 pts over 3 years

In 2023, the repayment capacity of UNION DISTILLERIES MEDITE... (2.24) 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 250.72. 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 2.1x. Financial charges are adequately covered by operations.

Liquidity ratio (2023) ?
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

250.721

Interest coverage (2023) ?
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

2.074

Liquidity indicators evolution
UNION DISTILLERIES MEDITERRANEE

Sector positioning

Liquidity ratio
250.72 2023
2021
2022
2023
Q1: 199.5
Med: 380.88
Q3: 796.76
Average -10 pts over 3 years

In 2023, the liquidity ratio of UNION DISTILLERIES MEDITE... (250.72) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
2.07x 2023
2021
2022
2023
Q1: 0.0x
Med: 2.38x
Q3: 11.33x
Average +8 pts over 3 years

In 2023, the interest coverage of UNION DISTILLERIES MEDITE... (2.1x) 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: 52 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Inventory turnover is 119 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 127 days of revenue, i.e. 9.9 M€ to permanently finance.

Operating WCR (2023) ?
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

9 884 557 €

Customer credit (2023) ?
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

52 j

Supplier credit (2023) ?
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

60 j

Inventory turnover (2023) ?
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

119 j

WCR in days of revenue (2023) ?
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

127 j

WCR and payment terms evolution
UNION DISTILLERIES MEDITERRANEE

Positioning of UNION DISTILLERIES MEDITERRANEE 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 822 825€ to 4 460 720€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
822k€ 1952k€ 4460k€
1 952 312 € Range: 822 825€ - 4 460 720€
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 UNION DISTILLERIES MEDITERRANEE with other companies in the same sector:

Voir toutes les statistiques du secteur Production de boissons alcooliques distillées

Frequently asked questions about UNION DISTILLERIES MEDITERRANEE

What is the revenue of UNION DISTILLERIES MEDITERRANEE ?

The revenue of UNION DISTILLERIES MEDITERRANEE in 2023 is 28.0 M€.

Is UNION DISTILLERIES MEDITERRANEE profitable?

Yes, UNION DISTILLERIES MEDITERRANEE generated a net profit of 158 k€ in 2023.

Where is the headquarters of UNION DISTILLERIES MEDITERRANEE ?

The headquarters of UNION DISTILLERIES MEDITERRANEE is located in VAUVERT (30600), in the department Gard.

Where to find the tax return of UNION DISTILLERIES MEDITERRANEE ?

The tax return of UNION DISTILLERIES MEDITERRANEE 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 UNION DISTILLERIES MEDITERRANEE operate?

UNION DISTILLERIES MEDITERRANEE 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.