Due Diligence Guide · Distillery

Due Diligence Guide for Acquiring a Craft Distillery

A structured framework covering TTB compliance, aged barrel inventory, distributor agreements, and equipment assessment for $1M–$5M craft spirits acquisitions.

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Acquiring a craft distillery involves regulatory, operational, and inventory complexities unique to the alcohol industry. Federal TTB permits, state license transferability, barrel aging valuations, and distributor relationships require specialized scrutiny before closing any deal in this sector.

Distillery Due Diligence Phases

01

Regulatory and Licensing Review

Verify all federal and state alcohol licenses are current, transferable, and free of compliance violations before proceeding with any financial analysis or purchase negotiations.

TTB Federal Permit Status and Transfer Eligibilitycritical

Confirm the distillery's TTB Distilled Spirits Plant permit is active and review transfer requirements. Any compliance violations or pending investigations can delay or block the acquisition.

State Alcohol License Compliance Historycritical

Review all state-level manufacturer, retailer, and tasting room licenses. Request compliance history, prior violations, and confirm each license is transferable under the target state's ABC regulations.

Distributor Agreement Territory Rightsimportant

Audit all distributor contracts for exclusivity clauses, automatic renewal terms, and change-of-control provisions that may require renegotiation or consent upon ownership transfer.

02

Inventory and Financial Verification

Validate the true economic value of aging barrel inventory, finished goods, and raw materials alongside three years of normalized financial performance to establish an accurate earnings baseline.

Barrel Inventory Audit and Spirits Yield Projectionscritical

Commission a third-party barrel audit verifying fill dates, barrel counts, proof gallons, and projected yield at maturity. Aging inventory often represents the distillery's largest single asset.

Normalized EBITDA and Owner Add-Back Analysiscritical

Recast three years of financials to remove owner compensation, personal expenses, and one-time costs. Tasting room, wholesale, and DTC revenue should be segmented for accurate channel profitability.

Raw Materials and Finished Goods Inventory Countimportant

Conduct a physical count of grains, botanicals, packaging materials, and bottled finished goods. Verify TTB bond coverage and ensure inventory records match reported financial statements.

03

Operational and Brand Assessment

Evaluate equipment condition, production documentation, intellectual property, and brand equity to assess operational continuity and confirm the business can perform independently post-close.

Still, Fermentation, and Bottling Equipment Conditioncritical

Inspect all stills, condensers, fermenters, and bottling lines with a qualified equipment appraiser. Review maintenance logs and identify any deferred capital expenditures affecting post-close operations.

Trademark Registration and Recipe Documentationimportant

Confirm all brand names and logos have registered USPTO trademarks. Verify that production recipes, mash bills, and SOPs are documented and transferable, not locked in the founder's institutional knowledge.

Key Employee Retention and Operational Independenceimportant

Identify master distillers, production staff, and tasting room managers. Assess owner dependence and confirm employment agreements or retention incentives are in place for critical team members.

Distillery-Specific Due Diligence Items

  • Verify TTB bond amounts are adequate for current spirits inventory levels and confirm no federal excise tax deficiencies exist.
  • Review barrel storage facility condition, HVAC systems, and rickhouse capacity to assess aging infrastructure for current and future production volume.
  • Assess direct-to-consumer e-commerce compliance across all states where the distillery ships, as shipping laws vary significantly and violations carry serious penalties.
  • Evaluate the brand's social media following, press coverage, and awards history as quantifiable indicators of regional brand equity and consumer demand.
  • Confirm grain sourcing and supplier contracts are transferable and review any exclusivity arrangements with local farms that contribute to heritage brand positioning.

Frequently Asked Questions

Can a TTB federal distilled spirits permit be transferred to a new owner after an acquisition?

TTB permits are not directly transferred. The buyer must apply for a new DSP permit before or immediately after closing. Stock purchases can retain existing permits, which is why many distillery deals are structured as stock transactions.

How is aged barrel inventory valued in a craft distillery acquisition?

Barrels are typically valued using cost-basis plus a premium reflecting age, proof gallons, and market comparables for similar spirits. A third-party spirits appraiser should verify barrel counts, fill records, and projected finished-goods yield at maturity.

What EBITDA multiples do craft distilleries typically trade at in the lower middle market?

Craft distilleries with $1M–$5M in revenue generally trade at 3.5x–6x EBITDA. Multiples skew higher for distilleries with diversified revenue, clean compliance records, transferable licenses, and meaningful aged barrel inventory on the balance sheet.

Is SBA financing available for acquiring a craft distillery?

Yes. Craft distillery acquisitions are SBA 7(a) eligible. Buyers typically inject 10–20% equity, use a seller note for a portion, and finance the balance through SBA lending. Lenders will scrutinize inventory valuation and license transferability closely.

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