SIREN : 879006427
CHARCUTERIE APAYA is a French company founded 6 years ago, specialized in the sector Charcuterie. Based in SAINT-LEU (97424), this company of category PME shows in 2022 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
| Indicator | 2022 | 2021 | 2020 |
|---|---|---|---|
| Revenue | 1 012 129 € | 950 474 € | 793 644 € |
| Net income | 34 561 € | 32 847 € | 39 701 € |
| EBITDA | 82 362 € | 96 243 € | 103 451 € |
| Net margin | 3.4% | 3.5% | 5.0% |
In 2022, CHARCUTERIE APAYA achieves revenue of 1.0 M€. Over the period 2020-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +12.9%. Vs 2021: +6%. After deducting consumption (734 k€), gross margin stands at 278 k€, i.e. a rate of 27%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 82 k€, representing 8.1% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 35 k€, i.e. 3.4% of revenue. This profit can be retained or distributed to shareholders.
1 012 129 €
278 278 €
82 362 €
41 052 €
34 561 €
8.1%
The debt ratio (= Financial debt / Equity x 100) stands at 112%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 40%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
111.584%
39.94%
5.115%
1.354
62.5%
In 2022, the debt ratio of CHARCUTERIE APAYA (111.58) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2022, the financial autonomy of CHARCUTERIE APAYA (39.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2022, the repayment capacity of CHARCUTERIE APAYA (1.35) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 150.30. 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.
150.302
0.476
In 2022, the liquidity ratio of CHARCUTERIE APAYA (150.30) 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.
In 2022, the interest coverage of CHARCUTERIE APAYA (0.5x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. Favorable situation: supplier credit is longer than customer credit by 19 days. WCR is negative (-32 days): operations structurally generate cash.
-89 665 €
0 j
19 j
0 j
-32 j
Based on 108 transactions of similar company sales (all years), the value of CHARCUTERIE APAYA is estimated at 258 128 € (range 142 930€ - 552 932€). With an EBITDA of 82 362€, the sector multiple of 3.6x is applied. 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.
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This estimate is based on the analysis of 108 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare CHARCUTERIE APAYA with other companies in the same sector:
The revenue of CHARCUTERIE APAYA in 2022 is 1.0 M€.
Yes, CHARCUTERIE APAYA generated a net profit of 35 k€ in 2022.
The headquarters of CHARCUTERIE APAYA is located in SAINT-LEU (97424), in the department La Reunion.
The tax return of CHARCUTERIE APAYA 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).
CHARCUTERIE APAYA operates in the sector Charcuterie (NAF code 10.13B). See the 'Sector positioning' section above to compare the company with its competitors.