ABATTOIR DUCHEMANN ET GRONDIN : revenue, balance sheet and financial ratios

ABATTOIR DUCHEMANN ET GRONDIN is a French company founded 21 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in SAINT-JOSEPH (97480), this company of category ETI shows in 2024 a revenue of 2.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ABATTOIR DUCHEMANN ET GRONDIN (SIREN 480258938)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 2 257 843 € 2 244 310 € 2 238 767 € 2 242 549 € 2 052 839 € 6 215 207 € 8 916 553 €
Net income 1 843 239 € 1 861 997 € 3 581 732 € 1 677 398 € 1 300 365 € 2 255 788 € 2 111 729 €
EBITDA 2 040 510 € 2 066 510 € 2 058 762 € 2 049 948 € 1 758 966 € 3 248 313 € 3 120 829 €
Net margin 81.6% 83.0% 160.0% 74.8% 63.3% 36.3% 23.7%

Revenue and income statement

In 2024, ABATTOIR DUCHEMANN ET GRONDIN achieves revenue of 2.3 M€. Revenue is declining over the period 2018-2024 (CAGR: -20.5%). Vs 2023: +1%. After deducting consumption (0 €), gross margin stands at 2.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.0 M€, representing 90.4% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.8 M€, i.e. 81.6% 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

2 257 843 €

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

2 257 843 €

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

2 040 510 €

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

1 940 526 €

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

1 843 239 €

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

90.4%

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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 4%. 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 96%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 85.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

3.981%

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

95.908%

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

85.647%

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

0.433

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

47.3%

Solvency indicators evolution
ABATTOIR DUCHEMANN ET GRONDIN

Sector positioning

Debt ratio
3.98 2024
2022
2023
2024
Q1: -21.14
Med: 5.94
Q3: 146.94
Good

In 2024, the debt ratio of ABATTOIR DUCHEMANN ET GRO... (3.98) 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
95.91% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.48%
Q3: 73.8%
Excellent

In 2024, the financial autonomy of ABATTOIR DUCHEMANN ET GRO... (95.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.43 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.6 years
Good -9 pts over 3 years

In 2024, the repayment capacity of ABATTOIR DUCHEMANN ET GRO... (0.43) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 18985.91. 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 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

18985.913

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

1.273

Liquidity indicators evolution
ABATTOIR DUCHEMANN ET GRONDIN

Sector positioning

Liquidity ratio
18985.91 2024
2022
2023
2024
Q1: 83.3
Med: 307.78
Q3: 1321.87
Excellent

In 2024, the liquidity ratio of ABATTOIR DUCHEMANN ET GRO... (18985.91) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
1.27x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Good

In 2024, the interest coverage of ABATTOIR DUCHEMANN ET GRO... (1.3x) 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: 22 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Overall, WCR represents 23 days of revenue, i.e. 142 k€ to permanently finance. Notable WCR improvement over the period (-97%), freeing up cash.

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

141 815 €

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

22 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

53 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

0 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

23 j

WCR and payment terms evolution
ABATTOIR DUCHEMANN ET GRONDIN

Positioning of ABATTOIR DUCHEMANN ET GRONDIN in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of ABATTOIR DUCHEMANN ET GRONDIN is estimated at 8 771 711 € (range 2 476 426€ - 15 774 051€). With an EBITDA of 2 040 510€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (in line with sector norms). 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 2024
169 transactions
2476k€ 8771k€ 15774k€
8 771 711 € Range: 2 476 426€ - 15 774 051€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 040 510 € × 5.6x
Estimation 11 426 504 €
3 024 671€ - 20 394 903€
Revenue Multiple 30%
2 257 843 € × 0.81x
Estimation 1 821 238 €
695 953€ - 3 396 165€
Net Income Multiple 20%
1 843 239 € × 6.8x
Estimation 12 560 441 €
3 776 526€ - 22 788 754€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare ABATTOIR DUCHEMANN ET GRONDIN with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about ABATTOIR DUCHEMANN ET GRONDIN

What is the revenue of ABATTOIR DUCHEMANN ET GRONDIN ?

The revenue of ABATTOIR DUCHEMANN ET GRONDIN in 2024 is 2.3 M€.

Is ABATTOIR DUCHEMANN ET GRONDIN profitable?

Yes, ABATTOIR DUCHEMANN ET GRONDIN generated a net profit of 1.8 M€ in 2024.

Where is the headquarters of ABATTOIR DUCHEMANN ET GRONDIN ?

The headquarters of ABATTOIR DUCHEMANN ET GRONDIN is located in SAINT-JOSEPH (97480), in the department La Reunion.

Where to find the tax return of ABATTOIR DUCHEMANN ET GRONDIN ?

The tax return of ABATTOIR DUCHEMANN ET GRONDIN 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 DUCHEMANN ET GRONDIN operate?

ABATTOIR DUCHEMANN ET GRONDIN operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.