ATELIER FOREZIEN DU FRAIS : revenue, balance sheet and financial ratios

ATELIER FOREZIEN DU FRAIS is a French company founded 47 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in LA TALAUDIERE (42350), this company of category ETI shows in 2025 a revenue of 212.2 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 - ATELIER FOREZIEN DU FRAIS (SIREN 316535046)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 212 237 815 € 240 352 639 € 263 912 983 € 260 946 728 € 242 861 434 € 214 349 398 € 202 524 693 € 194 943 011 € 184 746 766 €
Net income 7 195 428 € 9 744 989 € 9 188 153 € 4 855 354 € 4 538 799 € 2 791 655 € 3 285 185 € 3 274 040 € 2 848 373 €
EBITDA 10 179 058 € 13 823 556 € 14 902 565 € 8 902 614 € 6 179 820 € 3 144 861 € 4 231 156 € 4 493 051 € 5 468 774 €
Net margin 3.4% 4.1% 3.5% 1.9% 1.9% 1.3% 1.6% 1.7% 1.5%

Revenue and income statement

In 2025, ATELIER FOREZIEN DU FRAIS achieves revenue of 212.2 M€. Revenue is growing positively over 9 years (CAGR: +1.7%). Significant drop of -12% vs 2024. After deducting consumption (163.6 M€), gross margin stands at 48.6 M€, i.e. a rate of 23%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 10.2 M€, representing 4.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7.2 M€, i.e. 3.4% 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

212 237 815 €

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

48 628 197 €

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

10 179 058 €

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

9 191 929 €

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

7 195 428 €

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

4.8%

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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 39%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 20%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

38.761%

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

20.161%

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

3.785%

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

0.445

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

21.1%

Solvency indicators evolution
ATELIER FOREZIEN DU FRAIS

Sector positioning

Debt ratio
38.76 2025
2023
2024
2025
Q1: 9.58
Med: 37.43
Q3: 124.32
Average +8 pts over 3 years

In 2025, the debt ratio of ATELIER FOREZIEN DU FRAIS (38.76) 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
20.16% 2025
2023
2024
2025
Q1: 20.43%
Med: 40.99%
Q3: 58.39%
Average -15 pts over 3 years

In 2025, the financial autonomy of ATELIER FOREZIEN DU FRAIS (20.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.45 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 1.1 years
Q3: 2.32 years
Good -8 pts over 3 years

In 2025, the repayment capacity of ATELIER FOREZIEN DU FRAIS (0.45) 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 121.54. 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 3.6x. Financial charges are adequately covered by operations.

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

121.537

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

3.59

Liquidity indicators evolution
ATELIER FOREZIEN DU FRAIS

Sector positioning

Liquidity ratio
121.54 2025
2023
2024
2025
Q1: 98.32
Med: 164.06
Q3: 254.83
Average

In 2025, the liquidity ratio of ATELIER FOREZIEN DU FRAIS (121.54) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
3.59x 2025
2023
2024
2025
Q1: 0.0x
Med: 2.94x
Q3: 7.64x
Good +18 pts over 3 years

In 2025, the interest coverage of ATELIER FOREZIEN DU FRAIS (3.6x) 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: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 24 days of revenue, i.e. 14.3 M€ to permanently finance. Notable WCR improvement over the period (-33%), freeing up cash.

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

14 296 339 €

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

23 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

31 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

14 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

24 j

WCR and payment terms evolution
ATELIER FOREZIEN DU FRAIS

Positioning of ATELIER FOREZIEN DU FRAIS 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 8 872 290€ to 57 531 104€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
8872k€ 25911k€ 57531k€
25 911 778 € Range: 8 872 290€ - 57 531 104€
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 ATELIER FOREZIEN DU FRAIS 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 ATELIER FOREZIEN DU FRAIS

What is the revenue of ATELIER FOREZIEN DU FRAIS ?

The revenue of ATELIER FOREZIEN DU FRAIS in 2025 is 212.2 M€.

Is ATELIER FOREZIEN DU FRAIS profitable?

Yes, ATELIER FOREZIEN DU FRAIS generated a net profit of 7.2 M€ in 2025.

Where is the headquarters of ATELIER FOREZIEN DU FRAIS ?

The headquarters of ATELIER FOREZIEN DU FRAIS is located in LA TALAUDIERE (42350), in the department Loire.

Where to find the tax return of ATELIER FOREZIEN DU FRAIS ?

The tax return of ATELIER FOREZIEN DU FRAIS 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 ATELIER FOREZIEN DU FRAIS operate?

ATELIER FOREZIEN DU FRAIS 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.