ARMORICAINE AGRO ALIMENTAIRE : revenue, balance sheet and financial ratios

ARMORICAINE AGRO ALIMENTAIRE is a French company founded 39 years ago, specialized in the sector Fabrication de plats préparés. Based in CHATEAUGIRON (35410), this company of category ETI shows in 2025 a revenue of 1.0 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 - ARMORICAINE AGRO ALIMENTAIRE (SIREN 341470680)
Indicator 2025 2024
Revenue 1 016 734 € 3 869 239 €
Net income 29 962 € 200 601 €
EBITDA 204 669 € 367 455 €
Net margin 2.9% 5.2%

Revenue and income statement

In 2025, ARMORICAINE AGRO ALIMENTAIRE achieves revenue of 1.0 M€. Significant drop of -74% vs 2024. After deducting consumption (383 k€), gross margin stands at 633 k€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 205 k€, representing 20.1% of revenue. Positive scissor effect: EBITDA margin improves by +10.6 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 30 k€, i.e. 2.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 016 734 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

633 312 €

EBITDA (2025) ?
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

204 669 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

179 907 €

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

29 962 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

20.1%

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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 51%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 50%. 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 14.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 5.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

51.042%

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

49.901%

Cash flow / Revenue (2025) ?
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

5.271%

Repayment capacity (2025) ?
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

14.812

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

57.3%

Solvency indicators evolution
ARMORICAINE AGRO ALIMENTAIRE

Sector positioning

Debt ratio
51.04 2025
2024
2025
Q1: 9.12
Med: 42.99
Q3: 129.98
Average -10 pts over 2 years

In 2025, the debt ratio of ARMORICAINE AGRO ALIMENTAIRE (51.04) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
49.9% 2025
2024
2025
Q1: 19.89%
Med: 43.01%
Q3: 58.38%
Good -10 pts over 2 years

In 2025, the financial autonomy of ARMORICAINE AGRO ALIMENTAIRE (49.9%) 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
14.81 years 2025
2024
2025
Q1: -0.01 years
Med: 0.01 years
Q3: 1.47 years
Watch

In 2025, the repayment capacity of ARMORICAINE AGRO ALIMENTAIRE (14.81) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 207.48. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.

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

207.479

Interest coverage (2025) ?
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

0.492

Liquidity indicators evolution
ARMORICAINE AGRO ALIMENTAIRE

Sector positioning

Liquidity ratio
207.48 2025
2024
2025
Q1: 122.94
Med: 200.36
Q3: 262.26
Good -7 pts over 2 years

In 2025, the liquidity ratio of ARMORICAINE AGRO ALIMENTAIRE (207.48) 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
0.49x 2025
2024
2025
Q1: -0.85x
Med: 0.12x
Q3: 10.29x
Good

In 2025, the interest coverage of ARMORICAINE AGRO ALIMENTAIRE (0.5x) 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. Average customer payment term: 138 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 212 days. Excellent situation: suppliers finance 74 days of the operating cycle (retail model). Inventory turnover is 66 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 155 days of revenue, i.e. 437 k€ to permanently finance.

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

437 023 €

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

138 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

212 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

66 j

WCR in days of revenue (2025) ?
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

155 j

WCR and payment terms evolution
ARMORICAINE AGRO ALIMENTAIRE

Positioning of ARMORICAINE AGRO ALIMENTAIRE in its sector

Comparison with sector Fabrication de plats préparés

Valuation estimate

Based on 92 transactions of similar company sales (all years), the value of ARMORICAINE AGRO ALIMENTAIRE is estimated at 628 966 € (range 151 295€ - 1 092 389€). With an EBITDA of 204 669€, the sector multiple of 4.6x is applied. The price/revenue ratio is 0.46x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
92 tx
151k€ 628k€ 1092k€
628 966 € Range: 151 295€ - 1 092 389€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
204 669 € × 4.6x
Estimation 941 757 €
165 512€ - 1 640 367€
Revenue Multiple 30%
1 016 734 € × 0.46x
Estimation 471 365 €
220 100€ - 749 067€
Net Income Multiple 20%
29 962 € × 2.8x
Estimation 83 395 €
12 547€ - 237 428€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 92 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 (Fabrication de plats préparés)

Compare ARMORICAINE AGRO ALIMENTAIRE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de plats préparés

Frequently asked questions about ARMORICAINE AGRO ALIMENTAIRE

What is the revenue of ARMORICAINE AGRO ALIMENTAIRE ?

The revenue of ARMORICAINE AGRO ALIMENTAIRE in 2025 is 1.0 M€.

Is ARMORICAINE AGRO ALIMENTAIRE profitable?

Yes, ARMORICAINE AGRO ALIMENTAIRE generated a net profit of 30 k€ in 2025.

Where is the headquarters of ARMORICAINE AGRO ALIMENTAIRE ?

The headquarters of ARMORICAINE AGRO ALIMENTAIRE is located in CHATEAUGIRON (35410), in the department Ille-et-Vilaine.

Where to find the tax return of ARMORICAINE AGRO ALIMENTAIRE ?

The tax return of ARMORICAINE AGRO ALIMENTAIRE 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 ARMORICAINE AGRO ALIMENTAIRE operate?

ARMORICAINE AGRO ALIMENTAIRE operates in the sector Fabrication de plats préparés (NAF code 10.85Z). See the 'Sector positioning' section above to compare the company with its competitors.