ALLIER VOLAILLES MAISON DAVID ET PEROT : revenue, balance sheet and financial ratios

ALLIER VOLAILLES MAISON DAVID ET PEROT is a French company founded 65 years ago, specialized in the sector Transformation et conservation de la viande de volaille. Based in ESCUROLLES (03110), this company of category ETI shows in 2019 a revenue of 14.2 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 - ALLIER VOLAILLES MAISON DAVID ET PEROT (SIREN 976120279)
Indicator 2019 2018 2017 2016
Revenue 14 213 968 € 14 007 341 € 12 872 213 € 12 474 291 €
Net income 474 728 € 435 373 € 435 808 € 330 900 €
EBITDA 961 628 € 792 481 € 806 273 € 752 301 €
Net margin 3.3% 3.1% 3.4% 2.7%

Revenue and income statement

In 2019, ALLIER VOLAILLES MAISON DAVID ET PEROT achieves revenue of 14.2 M€. Revenue is growing positively over 4 years (CAGR: +4.4%). Vs 2018: +1%. After deducting consumption (8.7 M€), gross margin stands at 5.5 M€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 962 k€, representing 6.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 475 k€, i.e. 3.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

14 213 968 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 473 876 €

EBITDA (2019) ?
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

961 628 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

665 494 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

474 728 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.8%

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Chart evolution

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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 0%. 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 62%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 4.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2019) ?
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

62.352%

Cash flow / Revenue (2019) ?
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

4.809%

Repayment capacity (2019) ?
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

0.0

Asset age ratio (2019) ?
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

24.3%

Solvency indicators evolution
ALLIER VOLAILLES MAISON DAVID ET PEROT

Sector positioning

Debt ratio
0.0 2019
2017
2018
2019
Q1: 1.95
Med: 23.22
Q3: 79.05
Excellent

In 2019, the debt ratio of ALLIER VOLAILLES MAISON D... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
62.35% 2019
2017
2018
2019
Q1: 24.39%
Med: 40.14%
Q3: 57.37%
Excellent

In 2019, the financial autonomy of ALLIER VOLAILLES MAISON D... (62.4%) 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
0.0 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.47 years
Q3: 2.86 years
Excellent

In 2019, the repayment capacity of ALLIER VOLAILLES MAISON D... (0.00) 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 187.10. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2019) ?
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

187.105

Interest coverage (2019) ?
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

0.067

Liquidity indicators evolution
ALLIER VOLAILLES MAISON DAVID ET PEROT

Sector positioning

Liquidity ratio
187.1 2019
2017
2018
2019
Q1: 105.01
Med: 147.92
Q3: 222.39
Good

In 2019, the liquidity ratio of ALLIER VOLAILLES MAISON D... (187.10) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.07x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.66x
Q3: 4.94x
Average

In 2019, the interest coverage of ALLIER VOLAILLES MAISON D... (0.1x) 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: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 14 days of revenue, i.e. 549 k€ to permanently finance.

Operating WCR (2019) ?
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

548 659 €

Customer credit (2019) ?
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

25 j

Supplier credit (2019) ?
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

33 j

Inventory turnover (2019) ?
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

5 j

WCR in days of revenue (2019) ?
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

14 j

WCR and payment terms evolution
ALLIER VOLAILLES MAISON DAVID ET PEROT

Positioning of ALLIER VOLAILLES MAISON DAVID ET PEROT in its sector

Comparison with sector Transformation et conservation de la viande de volaille

Valuation estimate

Based on 164 transactions of similar company sales (all years), the value of ALLIER VOLAILLES MAISON DAVID ET PEROT is estimated at 3 028 200 € (range 1 363 811€ - 6 590 393€). With an EBITDA of 961 628€, 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 2019
164 transactions
1363k€ 3028k€ 6590k€
3 028 200 € Range: 1 363 811€ - 6 590 393€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
961 628 € × 3.3x
Estimation 3 132 959 €
1 489 075€ - 7 426 554€
Revenue Multiple 30%
14 213 968 € × 0.26x
Estimation 3 651 137 €
1 687 452€ - 6 641 073€
Net Income Multiple 20%
474 728 € × 3.9x
Estimation 1 831 899 €
565 194€ - 4 423 972€

Valuation evolution

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 ALLIER VOLAILLES MAISON DAVID ET PEROT 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 ALLIER VOLAILLES MAISON DAVID ET PEROT

What is the revenue of ALLIER VOLAILLES MAISON DAVID ET PEROT ?

The revenue of ALLIER VOLAILLES MAISON DAVID ET PEROT in 2019 is 14.2 M€.

Is ALLIER VOLAILLES MAISON DAVID ET PEROT profitable?

Yes, ALLIER VOLAILLES MAISON DAVID ET PEROT generated a net profit of 475 k€ in 2019.

Where is the headquarters of ALLIER VOLAILLES MAISON DAVID ET PEROT ?

The headquarters of ALLIER VOLAILLES MAISON DAVID ET PEROT is located in ESCUROLLES (03110), in the department Allier.

Where to find the tax return of ALLIER VOLAILLES MAISON DAVID ET PEROT ?

The tax return of ALLIER VOLAILLES MAISON DAVID ET PEROT 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 ALLIER VOLAILLES MAISON DAVID ET PEROT operate?

ALLIER VOLAILLES MAISON DAVID ET PEROT 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.