AQUITAINE VIANDE LIMOUSIN PERIGORD : revenue, balance sheet and financial ratios

AQUITAINE VIANDE LIMOUSIN PERIGORD is a French company founded 32 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in RIBERAC (24600), this company of category PME shows in 2018 a revenue of 8.2 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 - AQUITAINE VIANDE LIMOUSIN PERIGORD (SIREN 392521068)
Indicator 2018 2017 2016
Revenue 8 180 421 € 8 396 948 € 8 851 965 €
Net income -13 243 € 25 889 € 4 108 €
EBITDA -63 135 € 48 162 € 58 236 €
Net margin -0.2% 0.3% 0.0%

Revenue and income statement

In 2018, AQUITAINE VIANDE LIMOUSIN PERIGORD achieves revenue of 8.2 M€. Activity remains stable over the period (CAGR: -3.9%). Slight decline of -3% vs 2017. After deducting consumption (6.8 M€), gross margin stands at 1.4 M€, i.e. a rate of 17%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -63 k€, representing -0.8% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -13 k€ (-0.2% of revenue), which will impact equity.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

8 180 421 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 401 122 €

EBITDA (2018) ?
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

-63 135 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-38 563 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-13 243 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.8%

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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 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2018) ?
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 (2018) ?
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

55.318%

Cash flow / Revenue (2018) ?
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

-0.554%

Repayment capacity (2018) ?
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 (2018) ?
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

32.1%

Solvency indicators evolution
AQUITAINE VIANDE LIMOUSIN PERIGORD

Sector positioning

Debt ratio
0.0 2018
2016
2017
2018
Q1: 1.88
Med: 27.38
Q3: 85.6
Excellent

In 2018, the debt ratio of AQUITAINE VIANDE LIMOUSIN... (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
55.32% 2018
2016
2017
2018
Q1: 17.88%
Med: 36.32%
Q3: 56.23%
Good +6 pts over 3 years

In 2018, the financial autonomy of AQUITAINE VIANDE LIMOUSIN... (55.3%) 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
0.0 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.72 years
Q3: 3.01 years
Excellent -9 pts over 3 years

In 2018, the repayment capacity of AQUITAINE VIANDE LIMOUSIN... (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 223.50. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

223.503

Interest coverage (2018) ?
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

-0.097

Liquidity indicators evolution
AQUITAINE VIANDE LIMOUSIN PERIGORD

Sector positioning

Liquidity ratio
223.5 2018
2016
2017
2018
Q1: 97.88
Med: 147.22
Q3: 224.16
Good

In 2018, the liquidity ratio of AQUITAINE VIANDE LIMOUSIN... (223.50) 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
-0.1x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.75x
Q3: 6.67x
Average

In 2018, the interest coverage of AQUITAINE VIANDE LIMOUSIN... (-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: 31 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 68 days of revenue, i.e. 1.5 M€ to permanently finance.

Operating WCR (2018) ?
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

1 544 136 €

Customer credit (2018) ?
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 (2018) ?
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

31 j

Inventory turnover (2018) ?
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 (2018) ?
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

68 j

WCR and payment terms evolution
AQUITAINE VIANDE LIMOUSIN PERIGORD

Positioning of AQUITAINE VIANDE LIMOUSIN PERIGORD in its sector

Comparison with sector Transformation et conservation de la viande de boucherie

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (45 transactions). This range of 606 686€ to 3 896 677€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2018
Indicative
606k€ 1736k€ 3896k€
1 736 554 € Range: 606 686€ - 3 896 677€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 45 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 boucherie)

Compare AQUITAINE VIANDE LIMOUSIN PERIGORD with other companies in the same sector:

Voir toutes les statistiques du secteur Transformation et conservation de la viande de boucherie

Frequently asked questions about AQUITAINE VIANDE LIMOUSIN PERIGORD

What is the revenue of AQUITAINE VIANDE LIMOUSIN PERIGORD ?

The revenue of AQUITAINE VIANDE LIMOUSIN PERIGORD in 2018 is 8.2 M€.

Is AQUITAINE VIANDE LIMOUSIN PERIGORD profitable?

AQUITAINE VIANDE LIMOUSIN PERIGORD recorded a net loss in 2018.

Where is the headquarters of AQUITAINE VIANDE LIMOUSIN PERIGORD ?

The headquarters of AQUITAINE VIANDE LIMOUSIN PERIGORD is located in RIBERAC (24600), in the department Dordogne.

Where to find the tax return of AQUITAINE VIANDE LIMOUSIN PERIGORD ?

The tax return of AQUITAINE VIANDE LIMOUSIN PERIGORD 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 AQUITAINE VIANDE LIMOUSIN PERIGORD operate?

AQUITAINE VIANDE LIMOUSIN PERIGORD operates in the sector Transformation et conservation de la viande de boucherie (NAF code 10.11Z). See the 'Sector positioning' section above to compare the company with its competitors.