CHAROLLAIS VIANDES : revenue, balance sheet and financial ratios

CHAROLLAIS VIANDES is a French company founded 37 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in PARAY LE MONIAL (71600), this company of category ETI shows in 2024 a revenue of 18.9 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 - CHAROLLAIS VIANDES (SIREN 350653069)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 18 880 073 € 19 834 888 € 22 003 956 € 21 133 664 € 21 068 355 € 22 981 522 € 22 032 899 € 24 224 073 € 23 570 414 €
Net income -371 378 € 27 416 € 27 829 € 284 016 € 142 843 € 479 098 € 341 546 € 397 156 € 348 854 €
EBITDA -790 363 € -973 111 € 291 722 € 626 658 € 346 272 € 559 578 € 340 705 € 605 386 € 483 773 €
Net margin -2.0% 0.1% 0.1% 1.3% 0.7% 2.1% 1.6% 1.6% 1.5%

Revenue and income statement

In 2024, CHAROLLAIS VIANDES achieves revenue of 18.9 M€. Activity remains stable over the period (CAGR: -2.7%). Slight decline of -5% vs 2023. After deducting consumption (14.8 M€), gross margin stands at 4.1 M€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -790 k€, representing -4.2% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -371 k€ (-2.0% of revenue), which will impact equity.

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

18 880 073 €

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

4 052 168 €

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

-790 363 €

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

-614 273 €

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

-371 378 €

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

-4.2%

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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 4%. 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 75%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

3.524%

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

74.846%

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

-3.882%

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

-0.257

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

27.4%

Solvency indicators evolution
CHAROLLAIS VIANDES

Sector positioning

Debt ratio
3.52 2024
2022
2023
2024
Q1: 2.7
Med: 34.43
Q3: 111.38
Good

In 2024, the debt ratio of CHAROLLAIS VIANDES (3.52) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
74.85% 2024
2022
2023
2024
Q1: 11.96%
Med: 33.85%
Q3: 54.62%
Excellent

In 2024, the financial autonomy of CHAROLLAIS VIANDES (74.8%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-0.26 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.71 years
Q3: 3.84 years
Excellent -32 pts over 3 years

In 2024, the repayment capacity of CHAROLLAIS VIANDES (-0.26) 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 290.09. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

290.091

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

-0.406

Liquidity indicators evolution
CHAROLLAIS VIANDES

Sector positioning

Liquidity ratio
290.09 2024
2022
2023
2024
Q1: 101.38
Med: 151.5
Q3: 236.52
Excellent

In 2024, the liquidity ratio of CHAROLLAIS VIANDES (290.09) 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
-0.41x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.24x
Q3: 9.81x
Average -37 pts over 3 years

In 2024, the interest coverage of CHAROLLAIS VIANDES (-0.4x) 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: 22 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. Favorable situation: supplier credit is longer than customer credit by 1 days. Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 78 days of revenue, i.e. 4.1 M€ to permanently finance. Over 2016-2024, WCR increased by +130%, 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

4 093 766 €

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

22 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

23 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

8 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

78 j

WCR and payment terms evolution
CHAROLLAIS VIANDES

Positioning of CHAROLLAIS VIANDES 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 1 400 207€ to 8 993 369€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1400k€ 4007k€ 8993k€
4 007 894 € Range: 1 400 207€ - 8 993 369€
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 CHAROLLAIS VIANDES 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 CHAROLLAIS VIANDES

What is the revenue of CHAROLLAIS VIANDES ?

The revenue of CHAROLLAIS VIANDES in 2024 is 18.9 M€.

Is CHAROLLAIS VIANDES profitable?

CHAROLLAIS VIANDES recorded a net loss in 2024.

Where is the headquarters of CHAROLLAIS VIANDES ?

The headquarters of CHAROLLAIS VIANDES is located in PARAY LE MONIAL (71600), in the department Saone-et-Loire.

Where to find the tax return of CHAROLLAIS VIANDES ?

The tax return of CHAROLLAIS VIANDES 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 CHAROLLAIS VIANDES operate?

CHAROLLAIS VIANDES 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.