C A V I A R CENTRE D'AFFINAGE DES VIANDES DE RESTAURANTS : revenue, balance sheet and financial ratios

C A V I A R CENTRE D'AFFINAGE DES VIANDES DE RESTAURANTS is a French company founded 26 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in SAINT-VIANCE (19240), this company of category ETI shows in 2024 a revenue of 26.6 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 - C A V I A R CENTRE D'AFFINAGE DES VIANDES DE RESTAURANTS (SIREN 428205520)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 26 582 349 € 24 254 436 € 21 312 597 € 11 359 456 € 10 285 153 € 19 883 433 € 19 212 834 € 19 151 826 € 17 654 817 €
Net income 998 029 € 1 061 517 € 900 380 € 279 845 € -410 688 € 283 221 € 459 914 € 320 900 € 379 380 €
EBITDA 1 333 127 € 1 439 193 € 1 117 820 € 637 826 € -439 906 € 387 792 € 831 951 € 675 168 € 713 589 €
Net margin 3.8% 4.4% 4.2% 2.5% -4.0% 1.4% 2.4% 1.7% 2.1%

Revenue and income statement

In 2024, C A V I A R CENTRE D'AFFINAGE DES VIANDES DE RESTAURANTS achieves revenue of 26.6 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.2%. Vs 2023: +10%. After deducting consumption (18.9 M€), gross margin stands at 7.7 M€, i.e. a rate of 29%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.3 M€, representing 5.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 998 k€, i.e. 3.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

26 582 349 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

7 718 458 €

EBITDA (2024) ?
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

1 333 127 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 133 929 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

998 029 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.0%

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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 405%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

405.039%

Financial autonomy (2024) ?
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

15.274%

Cash flow / Revenue (2024) ?
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

4.309%

Repayment capacity (2024) ?
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

9.925

Asset age ratio (2024) ?
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

35.8%

Solvency indicators evolution
C A V I A R CENTRE D'AFFINAGE DES VIANDES DE RESTAURANTS

Sector positioning

Debt ratio
405.04 2024
2022
2023
2024
Q1: 2.7
Med: 34.43
Q3: 111.38
Watch

In 2024, the debt ratio of C A V I A R CENTRE D'AFFI... (405.04) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
15.27% 2024
2022
2023
2024
Q1: 11.96%
Med: 33.85%
Q3: 54.62%
Average -6 pts over 3 years

In 2024, the financial autonomy of C A V I A R CENTRE D'AFFI... (15.3%) 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
9.93 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.71 years
Q3: 3.84 years
Watch +7 pts over 3 years

In 2024, the repayment capacity of C A V I A R CENTRE D'AFFI... (9.93) 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 402.70. 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 34.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

402.703

Interest coverage (2024) ?
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

34.186

Liquidity indicators evolution
C A V I A R CENTRE D'AFFINAGE DES VIANDES DE RESTAURANTS

Sector positioning

Liquidity ratio
402.7 2024
2022
2023
2024
Q1: 101.38
Med: 151.5
Q3: 236.52
Excellent +11 pts over 3 years

In 2024, the liquidity ratio of C A V I A R CENTRE D'AFFI... (402.70) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
34.19x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.24x
Q3: 9.81x
Excellent

In 2024, the interest coverage of C A V I A R CENTRE D'AFFI... (34.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 57 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 222 days of revenue, i.e. 16.4 M€ to permanently finance. Over 2016-2024, WCR increased by +606%, requiring additional financing.

Operating WCR (2024) ?
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

16 378 449 €

Customer credit (2024) ?
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 (2024) ?
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

57 j

Inventory turnover (2024) ?
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 (2024) ?
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

222 j

WCR and payment terms evolution
C A V I A R CENTRE D'AFFINAGE DES VIANDES DE RESTAURANTS

Positioning of C A V I A R CENTRE D'AFFINAGE DES VIANDES DE RESTAURANTS 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 1 144 410€ to 7 418 560€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1144k€ 3338k€ 7418k€
3 338 965 € Range: 1 144 410€ - 7 418 560€
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 C A V I A R CENTRE D'AFFINAGE DES VIANDES DE RESTAURANTS 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 C A V I A R CENTRE D'AFFINAGE DES VIANDES DE RESTAURANTS

What is the revenue of C A V I A R CENTRE D'AFFINAGE DES VIANDES DE RESTAURANTS ?

The revenue of C A V I A R CENTRE D'AFFINAGE DES VIANDES DE RESTAURANTS in 2024 is 26.6 M€.

Is C A V I A R CENTRE D'AFFINAGE DES VIANDES DE RESTAURANTS profitable?

Yes, C A V I A R CENTRE D'AFFINAGE DES VIANDES DE RESTAURANTS generated a net profit of 998 k€ in 2024.

Where is the headquarters of C A V I A R CENTRE D'AFFINAGE DES VIANDES DE RESTAURANTS ?

The headquarters of C A V I A R CENTRE D'AFFINAGE DES VIANDES DE RESTAURANTS is located in SAINT-VIANCE (19240), in the department Correze.

Where to find the tax return of C A V I A R CENTRE D'AFFINAGE DES VIANDES DE RESTAURANTS ?

The tax return of C A V I A R CENTRE D'AFFINAGE DES VIANDES DE RESTAURANTS 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 C A V I A R CENTRE D'AFFINAGE DES VIANDES DE RESTAURANTS operate?

C A V I A R CENTRE D'AFFINAGE DES VIANDES DE RESTAURANTS 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.