ABATTOIR DU SAINT-AFFRICAIN : revenue, balance sheet and financial ratios

ABATTOIR DU SAINT-AFFRICAIN is a French company founded 9 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in SAINT-AFFRIQUE (12400), this company of category PME shows in 2020 a revenue of 3.8 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 - ABATTOIR DU SAINT-AFFRICAIN (SIREN 820829430)
Indicator 2020 2019 2018 2017 2016
Revenue 3 830 174 € 4 446 394 € 5 621 843 € 2 858 332 € N/C
Net income 46 060 € 14 434 € 19 521 € -6 734 € -21 040 €
EBITDA -386 784 € 326 092 € 309 271 € 116 998 € -21 040 €
Net margin 1.2% 0.3% 0.3% -0.2% N/C

Revenue and income statement

In 2020, ABATTOIR DU SAINT-AFFRICAIN achieves revenue of 3.8 M€. Over the period 2017-2020, the company shows strong growth with a CAGR (compound annual growth rate) of +10.2%. Significant drop of -14% vs 2019. After deducting consumption (513 k€), gross margin stands at 3.3 M€, i.e. a rate of 87%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -387 k€, representing -10.1% of revenue. Warning negative scissor effect: despite revenue change (-14%), EBITDA varies by -219%, reducing margin by 17.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 46 k€, i.e. 1.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 830 174 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 317 003 €

EBITDA (2020) ?
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

-386 784 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-612 495 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

46 060 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-10.1%

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 525%. 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 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

524.705%

Financial autonomy (2020) ?
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

9.63%

Cash flow / Revenue (2020) ?
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

-13.74%

Repayment capacity (2020) ?
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

-3.512

Asset age ratio (2020) ?
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

75.2%

Solvency indicators evolution
ABATTOIR DU SAINT-AFFRICAIN

Sector positioning

Debt ratio
524.71 2020
2018
2019
2020
Q1: 1.63
Med: 31.78
Q3: 95.57
Watch

In 2020, the debt ratio of ABATTOIR DU SAINT-AFFRICAIN (524.71) 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
9.63% 2020
2018
2019
2020
Q1: 18.77%
Med: 35.62%
Q3: 54.32%
Average

In 2020, the financial autonomy of ABATTOIR DU SAINT-AFFRICAIN (9.6%) 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
-3.51 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.98 years
Q3: 3.89 years
Excellent -51 pts over 3 years

In 2020, the repayment capacity of ABATTOIR DU SAINT-AFFRICAIN (-3.51) 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 28.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

28.248

Interest coverage (2020) ?
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

-6.724

Liquidity indicators evolution
ABATTOIR DU SAINT-AFFRICAIN

Sector positioning

Liquidity ratio
28.25 2020
2018
2019
2020
Q1: 106.46
Med: 168.7
Q3: 255.45
Watch -25 pts over 3 years

In 2020, the liquidity ratio of ABATTOIR DU SAINT-AFFRICAIN (28.25) 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
-6.72x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.76x
Q3: 4.38x
Average -51 pts over 3 years

In 2020, the interest coverage of ABATTOIR DU SAINT-AFFRICAIN (-6.7x) 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: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 126 days. Excellent situation: suppliers finance 117 days of the operating cycle (retail model). Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-48 days): operations structurally generate cash.

Operating WCR (2020) ?
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

-511 481 €

Customer credit (2020) ?
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

9 j

Supplier credit (2020) ?
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

126 j

Inventory turnover (2020) ?
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

6 j

WCR in days of revenue (2020) ?
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

-48 j

WCR and payment terms evolution
ABATTOIR DU SAINT-AFFRICAIN

Positioning of ABATTOIR DU SAINT-AFFRICAIN in its sector

Comparison with sector Transformation et conservation de la viande de boucherie

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (45 transactions). This range of 186 052€ to 1 189 553€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2020
Indicative
186k€ 525k€ 1189k€
525 365 € Range: 186 052€ - 1 189 553€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 45 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 boucherie)

Compare ABATTOIR DU SAINT-AFFRICAIN with other companies in the same sector:

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

Frequently asked questions about ABATTOIR DU SAINT-AFFRICAIN

What is the revenue of ABATTOIR DU SAINT-AFFRICAIN ?

The revenue of ABATTOIR DU SAINT-AFFRICAIN in 2020 is 3.8 M€.

Is ABATTOIR DU SAINT-AFFRICAIN profitable?

Yes, ABATTOIR DU SAINT-AFFRICAIN generated a net profit of 46 k€ in 2020.

Where is the headquarters of ABATTOIR DU SAINT-AFFRICAIN ?

The headquarters of ABATTOIR DU SAINT-AFFRICAIN is located in SAINT-AFFRIQUE (12400), in the department Aveyron.

Where to find the tax return of ABATTOIR DU SAINT-AFFRICAIN ?

The tax return of ABATTOIR DU SAINT-AFFRICAIN 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 ABATTOIR DU SAINT-AFFRICAIN operate?

ABATTOIR DU SAINT-AFFRICAIN operates in the sector Transformation et conservation de la viande de boucherie (NAF code 10.11Z). See the 'Sector positioning' section above to compare the company with its competitors.