ANDRE VOLAILLES : revenue, balance sheet and financial ratios

ANDRE VOLAILLES is a French company founded 34 years ago, specialized in the sector Transformation et conservation de la viande de volaille. Based in COMBRONDE (63460), this company of category PME shows in 2022 a revenue of 7.5 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 - ANDRE VOLAILLES (SIREN 383783834)
Indicator 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 7 511 737 € 8 245 297 € 7 057 837 € 7 025 708 € 8 916 787 € 8 743 976 € 8 792 321 € 8 414 665 €
Net income -556 963 € 273 € 271 564 € 42 021 € 100 168 € 162 723 € 290 993 € 130 785 €
EBITDA -212 207 € 111 692 € -1 986 761 € -1 448 759 € 207 562 € 308 194 € 417 711 € 408 040 €
Net margin -7.4% 0.0% 3.8% 0.6% 1.1% 1.9% 3.3% 1.6%

Revenue and income statement

In 2022, ANDRE VOLAILLES achieves revenue of 7.5 M€. Activity remains stable over the period (CAGR: -1.6%). Slight decline of -9% vs 2021. After deducting consumption (4.8 M€), gross margin stands at 2.7 M€, i.e. a rate of 36%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -212 k€, representing -2.8% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -290%, reducing margin by 4.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -557 k€ (-7.4% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

7 511 737 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 738 418 €

EBITDA (2022) ?
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

-212 207 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-586 039 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-556 963 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.8%

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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 17%. 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 53%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

17.009%

Financial autonomy (2022) ?
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

52.823%

Cash flow / Revenue (2022) ?
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

-2.652%

Repayment capacity (2022) ?
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

-1.736

Asset age ratio (2022) ?
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

48.0%

Solvency indicators evolution
ANDRE VOLAILLES

Sector positioning

Debt ratio
17.01 2022
2020
2021
2022
Q1: 2.47
Med: 22.26
Q3: 71.38
Good -19 pts over 3 years

In 2022, the debt ratio of ANDRE VOLAILLES (17.01) 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
52.82% 2022
2020
2021
2022
Q1: 22.74%
Med: 43.27%
Q3: 60.43%
Good +19 pts over 3 years

In 2022, the financial autonomy of ANDRE VOLAILLES (52.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-1.74 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.4 years
Q3: 2.19 years
Excellent

In 2022, the repayment capacity of ANDRE VOLAILLES (-1.74) 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 86.08. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

86.078

Interest coverage (2022) ?
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

-0.802

Liquidity indicators evolution
ANDRE VOLAILLES

Sector positioning

Liquidity ratio
86.08 2022
2020
2021
2022
Q1: 100.2
Med: 159.67
Q3: 249.41
Watch -18 pts over 3 years

In 2022, the liquidity ratio of ANDRE VOLAILLES (86.08) 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
-0.8x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.38x
Q3: 3.4x
Average

In 2022, the interest coverage of ANDRE VOLAILLES (-0.8x) 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: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 65 days. Excellent situation: suppliers finance 33 days of the operating cycle (retail model). Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 49 days of revenue, i.e. 1.0 M€ to permanently finance. Notable WCR improvement over the period (-53%), freeing up cash.

Operating WCR (2022) ?
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

1 027 531 €

Customer credit (2022) ?
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

32 j

Supplier credit (2022) ?
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

65 j

Inventory turnover (2022) ?
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

15 j

WCR in days of revenue (2022) ?
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

49 j

WCR and payment terms evolution
ANDRE VOLAILLES

Positioning of ANDRE VOLAILLES 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 ANDRE VOLAILLES is estimated at 1 929 537 € (range 891 777€ - 3 509 645€). 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 2022
164 transactions
891k€ 1929k€ 3509k€
1 929 537 € Range: 891 777€ - 3 509 645€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
7 511 737 € × 0.26x = 1 929 537 €
Range: 891 778€ - 3 509 646€

Only this financial indicator is available for this company.

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 ANDRE VOLAILLES 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 ANDRE VOLAILLES

What is the revenue of ANDRE VOLAILLES ?

The revenue of ANDRE VOLAILLES in 2022 is 7.5 M€.

Is ANDRE VOLAILLES profitable?

ANDRE VOLAILLES recorded a net loss in 2022.

Where is the headquarters of ANDRE VOLAILLES ?

The headquarters of ANDRE VOLAILLES is located in COMBRONDE (63460), in the department Puy-de-Dome.

Where to find the tax return of ANDRE VOLAILLES ?

The tax return of ANDRE VOLAILLES 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 ANDRE VOLAILLES operate?

ANDRE VOLAILLES 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.