Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1993-03-10 (33 years)Status: ActiveBusiness sector: CharcuterieLocation: VIRE-NORMANDIE (14500), Calvados
ANDOUILLE ASSELOT : revenue, balance sheet and financial ratios
ANDOUILLE ASSELOT is a French company
founded 33 years ago,
specialized in the sector Charcuterie.
Based in VIRE-NORMANDIE (14500),
this company of category PME
shows in 2024 a revenue of 1.2 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - ANDOUILLE ASSELOT (SIREN 394263560)
Indicator
2024
2022
2021
2020
2019
2017
2016
Revenue
1 197 922 €
1 177 993 €
1 191 387 €
1 077 587 €
1 179 718 €
1 124 853 €
N/C
Net income
159 455 €
146 243 €
197 548 €
131 567 €
192 666 €
210 017 €
199 949 €
EBITDA
210 680 €
211 686 €
278 329 €
206 527 €
282 639 €
313 512 €
N/C
Net margin
13.3%
12.4%
16.6%
12.2%
16.3%
18.7%
N/C
Revenue and income statement
In 2024, ANDOUILLE ASSELOT achieves revenue of 1.2 M€. Revenue is growing positively over 7 years (CAGR: +0.9%). Vs 2022: +2%. After deducting consumption (413 k€), gross margin stands at 784 k€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 211 k€, representing 17.6% 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 159 k€, i.e. 13.3% 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
1 197 922 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
784 471 €
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
210 680 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
207 857 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
159 455 €
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
17.6%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 72%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.4% 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
1.475%
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
71.626%
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
14.419%
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
0.03
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2019
2020
2021
2022
2024
Debt ratio
0.0
40.29
22.611
22.62
11.007
4.177
1.475
Financial autonomy
75.892
60.341
65.027
61.654
64.191
73.875
71.626
Repayment capacity
None
0.699
0.391
0.45
0.197
0.085
0.03
Cash flow / Revenue
None%
20.552%
18.838%
15.075%
18.146%
14.078%
14.419%
Sector positioning
Debt ratio
1.482024
2021
2022
2024
Q1: 6.71
Med: 31.46
Q3: 93.88
Excellent
In 2024, the debt ratio of ANDOUILLE ASSELOT (1.48) 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
71.63%2024
2021
2022
2024
Q1: 26.1%
Med: 49.91%
Q3: 67.19%
Excellent
In 2024, the financial autonomy of ANDOUILLE ASSELOT (71.6%) 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
0.03 years2024
2021
2022
2024
Q1: 0.0 years
Med: 0.82 years
Q3: 1.92 years
Good
In 2024, the repayment capacity of ANDOUILLE ASSELOT (0.03) 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 231.12. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
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
231.118
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
0.0
Liquidity indicators evolution ANDOUILLE ASSELOT
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2019
2020
2021
2022
2024
Liquidity ratio
1112.751
363.171
292.256
238.876
235.894
267.58
231.118
Interest coverage
None
0.491
0.453
0.452
0.246
0.151
0.0
Sector positioning
Liquidity ratio
231.122024
2021
2022
2024
Q1: 117.24
Med: 194.35
Q3: 308.14
Good-6 pts over 3 years
In 2024, the liquidity ratio of ANDOUILLE ASSELOT (231.12) 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
0.0x2024
2021
2022
2024
Q1: 0.0x
Med: 1.28x
Q3: 6.1x
Average-6 pts over 3 years
In 2024, the interest coverage of ANDOUILLE ASSELOT (0.0x) 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: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 18 days of revenue, i.e. 59 k€ to permanently finance.
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
58 890 €
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
18 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
25 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
21 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
18 j
WCR and payment terms evolution ANDOUILLE ASSELOT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2019
2020
2021
2022
2024
Operating WCR
0 €
142 721 €
71 762 €
67 241 €
24 876 €
56 320 €
58 890 €
Inventory turnover (days)
0
21
13
11
13
9
21
Customer payment term (days)
0
26
24
28
24
18
18
Supplier payment term (days)
0
30
32
33
31
26
25
Positioning of ANDOUILLE ASSELOT in its sector
Comparison with sector Charcuterie
Valuation estimate
Based on 108 transactions of similar company sales
(all years),
the value of ANDOUILLE ASSELOT is estimated at
615 075 €
(range 331 130€ - 1 416 914€).
With an EBITDA of 210 680€, the sector multiple of 3.6x 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 value2024
108 transactions
331k€615k€1416k€
615 075 €Range: 331 130€ - 1 416 914€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
210 680 €×3.6x
Estimation767 292 €
466 570€ - 1 690 965€
Revenue Multiple30%
1 197 922 €×0.26x
Estimation307 710 €
161 974€ - 522 955€
Net Income Multiple20%
159 455 €×4.4x
Estimation695 583 €
246 267€ - 2 072 728€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 108 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 (Charcuterie)
Compare ANDOUILLE ASSELOT with other companies in the same sector:
Frequently asked questions about ANDOUILLE ASSELOT
What is the revenue of ANDOUILLE ASSELOT ?
The revenue of ANDOUILLE ASSELOT in 2024 is 1.2 M€.
Is ANDOUILLE ASSELOT profitable?
Yes, ANDOUILLE ASSELOT generated a net profit of 159 k€ in 2024.
Where is the headquarters of ANDOUILLE ASSELOT ?
The headquarters of ANDOUILLE ASSELOT is located in VIRE-NORMANDIE (14500), in the department Calvados.
Where to find the tax return of ANDOUILLE ASSELOT ?
The tax return of ANDOUILLE ASSELOT 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 ANDOUILLE ASSELOT operate?
ANDOUILLE ASSELOT operates in the sector Charcuterie (NAF code 10.13B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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