Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

ANDOUILLERIE DE LA BALEINE : revenue, balance sheet and financial ratios

ANDOUILLERIE DE LA BALEINE is a French company founded 11 years ago, specialized in the sector Charcuterie. Based in GAVRAY-SUR-SIENNE (50450), this company of category PME shows in 2023 a revenue of 803 k€. 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 - ANDOUILLERIE DE LA BALEINE (SIREN 802594176)
Indicator 2025 2024 2023 2022
Revenue N/C N/C 803 477 € N/C
Net income 18 969 € 23 687 € 24 359 € 46 248 €
EBITDA N/C N/C 57 640 € N/C
Net margin N/C N/C 3.0% N/C

Revenue and income statement

In 2025, ANDOUILLERIE DE LA BALEINE generates positive net income of 19 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2022-2025: 46 k€ -> 19 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

18 969 €

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 7%. 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 78%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

7.232%

Financial autonomy (2025) ?
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

77.574%

Asset age ratio (2025) ?
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

22.0%

Solvency indicators evolution
ANDOUILLERIE DE LA BALEINE

Sector positioning

Debt ratio
7.23 2025
2023
2024
2025
Q1: 8.91
Med: 32.48
Q3: 85.15
Excellent -10 pts over 3 years

In 2025, the debt ratio of ANDOUILLERIE DE LA BALEINE (7.23) 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
77.57% 2025
2023
2024
2025
Q1: 31.79%
Med: 52.09%
Q3: 71.0%
Excellent

In 2025, the financial autonomy of ANDOUILLERIE DE LA BALEINE (77.6%) 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
1.06 years 2023
2023
Q1: 0.0 years
Med: 0.93 years
Q3: 3.3 years
Average

In 2023, the repayment capacity of ANDOUILLERIE DE LA BALEINE (1.06) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 255.07. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

255.068

Liquidity indicators evolution
ANDOUILLERIE DE LA BALEINE

Sector positioning

Liquidity ratio
255.07 2025
2023
2024
2025
Q1: 129.72
Med: 193.2
Q3: 333.28
Good -14 pts over 3 years

In 2025, the liquidity ratio of ANDOUILLERIE DE LA BALEINE (255.07) 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
2.4x 2023
2023
Q1: 0.0x
Med: 1.22x
Q3: 3.94x
Good

In 2023, the interest coverage of ANDOUILLERIE DE LA BALEINE (2.4x) 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.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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

0 j

Supplier credit (2025) ?
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

0 j

Inventory turnover (2025) ?
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 and payment terms evolution
ANDOUILLERIE DE LA BALEINE

Positioning of ANDOUILLERIE DE LA BALEINE in its sector

Comparison with sector Charcuterie

Valuation estimate

Based on 108 transactions of similar company sales (all years), the value of ANDOUILLERIE DE LA BALEINE is estimated at 82 747 € (range 29 296€ - 246 574€). 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 2025
108 transactions
29k€ 82k€ 246k€
82 747 € Range: 29 296€ - 246 574€
NAF 5 all-time

Valuation method used

Net Income Multiple
18 969 € × 4.4x = 82 748 €
Range: 29 296€ - 246 575€

Only this financial indicator is available for this company.

Valuation evolution

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 ANDOUILLERIE DE LA BALEINE with other companies in the same sector:

Frequently asked questions about ANDOUILLERIE DE LA BALEINE

What is the revenue of ANDOUILLERIE DE LA BALEINE ?

The revenue of ANDOUILLERIE DE LA BALEINE in 2023 is 803 k€.

Is ANDOUILLERIE DE LA BALEINE profitable?

Yes, ANDOUILLERIE DE LA BALEINE generated a net profit of 19 k€ in 2025.

Where is the headquarters of ANDOUILLERIE DE LA BALEINE ?

The headquarters of ANDOUILLERIE DE LA BALEINE is located in GAVRAY-SUR-SIENNE (50450), in the department Manche.

Where to find the tax return of ANDOUILLERIE DE LA BALEINE ?

The tax return of ANDOUILLERIE DE LA BALEINE 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 ANDOUILLERIE DE LA BALEINE operate?

ANDOUILLERIE DE LA BALEINE operates in the sector Charcuterie (NAF code 10.13B). See the 'Sector positioning' section above to compare the company with its competitors.