ABATTOIRS BO KAIL : revenue, balance sheet and financial ratios

ABATTOIRS BO KAIL is a French company founded 27 years ago, specialized in the sector Transformation et conservation de la viande de volaille. Based in LE FRANCOIS (97240), this company of category PME shows in 2023 a revenue of 3.6 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

Historique financier - ABATTOIRS BO KAIL (SIREN 420828840)
Kennzahl 2023 2021 2020 2019 2017 2016
Umsatz 3 622 196 € 3 223 967 € 3 153 772 € 3 159 208 € 3 439 023 € 3 513 985 €
Nettoergebnis -112 283 € -580 965 € -96 489 € 1 054 386 € -152 923 € 60 435 €
EBITDA 220 034 € -228 145 € 39 994 € 13 159 € 83 104 € 264 643 €
Nettomarge -3.1% -18.0% -3.1% 33.4% -4.4% 1.7%

Umsatz und Gewinn- und Verlustrechnung

In 2023, ABATTOIRS BO KAIL achieves revenue of 3.6 M€. Revenue is growing positively over 6 years (CAGR: +0.4%). Vs 2021, growth of +12% (3.2 M€ -> 3.6 M€). After deducting consumption (431 k€), gross margin stands at 3.2 M€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 220 k€, representing 6.1% of revenue. Positive scissor effect: EBITDA margin improves by +13.2 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -112 k€ (-3.1% of revenue), which will impact equity.

Umsatz (2023) ?
Umsatz
Definition
Gesamtbetrag der Verkäufe von Waren und Dienstleistungen des Unternehmens.
Formel
Warenverkäufe + Verkaufte Produktion

3 622 196 €

Bruttomarge (2023) ?
Bruttomarge
Definition
Differenz zwischen Umsatz und Wareneinsatz.
Formel
Umsatz - Wareneinsatz

3 191 517 €

EBITDA (2023) ?
EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit

220 034 €

EBIT (2023) ?
EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen

-79 429 €

Nettoergebnis (2023) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

-112 283 €

EBITDA-Marge (2023) ?
EBITDA-Marge
Definition
Misst die operative Rentabilität des Unternehmens.
Formel
(EBE / CA) x 100
Interpretation
> 10% : Gute Rentabilität
5-10% : Durchschnitt
< 5% : Faible

6.1%

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Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 66%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Verschuldungsgrad (2023) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

65.56%

Finanzielle Autonomie (2023) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

39.343%

Cashflow / Umsatz (2023) ?
Cashflow / Umsatz
Definition
Capacité d'autofinancement rapportée au chiffre d'affaires.
Formel
(CAF / CA) x 100
Interpretation
Je höher das Verhältnis, desto mehr Liquidität generiert das Unternehmen

4.782%

Rückzahlungsfähigkeit (2023) ?
Rückzahlungsfähigkeit
Definition
Anzahl der Jahre zur Schuldenrückzahlung mit dem Cashflow.
Formel
Dettes financières / CAF
Interpretation
< 3 Jahre : Ausgezeichnet
3-5 Jahre : Angemessen
> 5 Jahre : Attention

6.8

Anlagenaltersquote (2023) ?
Anlagenaltersquote
Definition
Misst den Abnutzungsgrad des Sachanlagevermögens.
Formel
Kumulierte Abschreibungen / Bruttoanlagevermögen x 100
Interpretation
< 50% : Neue Anlagen
50-70% : Normale Abnutzung
> 70% : Alternde Anlagen

58.7%

Entwicklung der Solvenzkennzahlen
ABATTOIRS BO KAIL

Positionnement sectoriel

Debt ratio
65.56 2023
2020
2021
2023
Q1: 6.17
Méd: 26.39
Q3: 79.66
Average +16 pts über 3 Jahre

In 2023, the debt ratio of ABATTOIRS BO KAIL (65.56) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
39.34% 2023
2020
2021
2023
Q1: 19.98%
Méd: 42.9%
Q3: 58.8%
Average -22 pts über 3 Jahre

In 2023, the financial autonomy of ABATTOIRS BO KAIL (39.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
6.8 years 2023
2020
2021
2023
Q1: 0.0 years
Méd: 0.6 years
Q3: 2.29 years
Watch

In 2023, the repayment capacity of ABATTOIRS BO KAIL (6.80) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 78.12. 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 9.0x. Operating income very largely covers interest expenses: high safety margin.

Liquiditätsquote (2023) ?
Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut
1-1.5 : Angemessen
< 1 : Risque de liquidité

78.12

Zinsdeckung (2023) ?
Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Formel
EBIT / Zinsaufwendungen
Interpretation
> 3 : Komfortabel
1.5-3 : Acceptable
< 1.5 : Risiko

8.985

Entwicklung der Liquiditätskennzahlen
ABATTOIRS BO KAIL

Positionnement sectoriel

Liquidity ratio
78.12 2023
2020
2021
2023
Q1: 103.91
Méd: 171.63
Q3: 246.71
Watch -35 pts über 3 Jahre

In 2023, the liquidity ratio of ABATTOIRS BO KAIL (78.12) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
8.98x 2023
2020
2021
2023
Q1: 0.0x
Méd: 0.72x
Q3: 5.08x
Excellent

In 2023, the interest coverage of ABATTOIRS BO KAIL (9.0x) 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.

Umlaufvermögensbedarf und Zahlungsfristen

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 181 days. Excellent situation: suppliers finance 158 days of the operating cycle (retail model). Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 70 days of revenue, i.e. 704 k€ to permanently finance.

Operatives Working Capital (2023) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

703 793 €

Kundenforderungen (2023) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

23 j

Lieferantenverbindlichkeiten (2023) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

181 j

Lagerumschlag (2023) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

8 j

Working Capital in Umsatztagen (2023) ?
Working Capital in Umsatztagen
Definition
Drückt den Betriebskapitalbedarf in Umsatztagen aus.
Formel
(BFR exploitation / CA) x 360
Interpretation
Je weniger Tage, desto besser das Working Capital Management

70 j

Entwicklung des Working Capital und der Zahlungsfristen
ABATTOIRS BO KAIL

Positionnement de ABATTOIRS BO KAIL dans son secteur

Vergleich mit der Branche Transformation et conservation de la viande de volaille

Bewertungsschätzung

Based on 164 transactions of similar company sales (all years), the value of ABATTOIRS BO KAIL is estimated at 796 952 € (range 374 208€ - 1 696 700€). With an EBITDA of 220 034€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.26x (conservative valuation). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.

Estimated enterprise value 2023
164 transactions
374k€ 796k€ 1696k€
796 952 € Range: 374 208€ - 1 696 700€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
220 034 € × 3.3x
Estimation 716 865 €
340 721€ - 1 699 300€
Revenue Multiple 30%
3 622 196 € × 0.26x
Estimation 930 432 €
430 019€ - 1 692 368€

Bewertungsentwicklung

How is this estimate calculated?

This estimate is based on the analysis of 164 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 (Transformation et conservation de la viande de volaille)

Compare ABATTOIRS BO KAIL with other companies in the same sector:

Voir toutes les statistiques du secteur Transformation et conservation de la viande de volaille

Frequently asked questions about ABATTOIRS BO KAIL

What is the revenue of ABATTOIRS BO KAIL ?

The revenue of ABATTOIRS BO KAIL in 2023 is 3.6 M€.

Is ABATTOIRS BO KAIL profitable?

ABATTOIRS BO KAIL recorded a net loss in 2023.

Where is the headquarters of ABATTOIRS BO KAIL ?

The headquarters of ABATTOIRS BO KAIL is located in LE FRANCOIS (97240), in the department Martinique.

Where to find the tax return of ABATTOIRS BO KAIL ?

The tax return of ABATTOIRS BO KAIL 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 ABATTOIRS BO KAIL operate?

ABATTOIRS BO KAIL operates in the sector Transformation et conservation de la viande de volaille (NAF code 10.12Z). See the 'Sector positioning' section above to compare the company with its competitors.