CONSERVERIE DE L'ILE D'YEU : revenue, balance sheet and financial ratios

CONSERVERIE DE L'ILE D'YEU is a French company founded 8 years ago, specialized in the sector Transformation et conservation de poisson, de crustacés et de mollusques. Based in L'ILE-D'YEU (85350), this company of category PME shows in 2023 a revenue of 2.2 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 - CONSERVERIE DE L'ILE D'YEU (SIREN 834941494)
Indicator 2023 2022 2021 2020 2019
Revenue 2 225 295 € 2 106 497 € 1 877 542 € 1 437 517 € 1 344 207 €
Net income 25 323 € 69 920 € 47 256 € 67 967 € 80 443 €
EBITDA 176 516 € 146 183 € 157 345 € 163 750 € 149 887 €
Net margin 1.1% 3.3% 2.5% 4.7% 6.0%

Revenue and income statement

In 2023, CONSERVERIE DE L'ILE D'YEU achieves revenue of 2.2 M€. Over the period 2019-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +13.4%. Vs 2022: +6%. After deducting consumption (906 k€), gross margin stands at 1.3 M€, i.e. a rate of 59%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 177 k€, representing 7.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 25 k€, i.e. 1.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 225 295 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 319 755 €

EBITDA (2023) ?
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

176 516 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

139 240 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

25 323 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.9%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 1316%. 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 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 30.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1316.257%

Financial autonomy (2023) ?
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

5.803%

Cash flow / Revenue (2023) ?
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

4.544%

Repayment capacity (2023) ?
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

30.668

Asset age ratio (2023) ?
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

94.1%

Solvency indicators evolution
CONSERVERIE DE L'ILE D'YEU

Sector positioning

Debt ratio
1316.26 2023
2021
2022
2023
Q1: 3.38
Med: 38.29
Q3: 109.05
Watch

In 2023, the debt ratio of CONSERVERIE DE L'ILE D'YEU (1316.26) 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
5.8% 2023
2021
2022
2023
Q1: 13.44%
Med: 37.19%
Q3: 57.62%
Watch

In 2023, the financial autonomy of CONSERVERIE DE L'ILE D'YEU (5.8%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
30.67 years 2023
2021
2022
2023
Q1: -0.19 years
Med: 0.64 years
Q3: 4.22 years
Watch

In 2023, the repayment capacity of CONSERVERIE DE L'ILE D'YEU (30.67) 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 134.67. 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 37.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

134.671

Interest coverage (2023) ?
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

37.429

Liquidity indicators evolution
CONSERVERIE DE L'ILE D'YEU

Sector positioning

Liquidity ratio
134.67 2023
2021
2022
2023
Q1: 124.12
Med: 188.33
Q3: 299.52
Average -32 pts over 3 years

In 2023, the liquidity ratio of CONSERVERIE DE L'ILE D'YEU (134.67) 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
37.43x 2023
2021
2022
2023
Q1: -0.43x
Med: 0.63x
Q3: 14.03x
Excellent

In 2023, the interest coverage of CONSERVERIE DE L'ILE D'YEU (37.4x) 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: 82 days. Excellent situation: suppliers finance 57 days of the operating cycle (retail model). Inventory turnover is 74 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 83 days of revenue, i.e. 516 k€ to permanently finance. Over 2019-2023, WCR increased by +224%, requiring additional financing.

Operating WCR (2023) ?
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

515 668 €

Customer credit (2023) ?
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 (2023) ?
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

82 j

Inventory turnover (2023) ?
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

74 j

WCR in days of revenue (2023) ?
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

83 j

WCR and payment terms evolution
CONSERVERIE DE L'ILE D'YEU

Positioning of CONSERVERIE DE L'ILE D'YEU in its sector

Comparison with sector Transformation et conservation de poisson, de crustacés et de mollusques

Valuation estimate

Based on 171 transactions of similar company sales in 2023, the value of CONSERVERIE DE L'ILE D'YEU is estimated at 862 615 € (range 346 479€ - 1 532 100€). With an EBITDA of 176 516€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.50x (in line with sector norms). 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.

Estimated enterprise value 2023
171 transactions
346k€ 862k€ 1532k€
862 615 € Range: 346 479€ - 1 532 100€
Section année 2023 Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
176 516 € × 5.6x
Estimation 981 432 €
306 878€ - 1 965 780€
Revenue Multiple 30%
2 225 295 € × 0.50x
Estimation 1 123 678 €
614 748€ - 1 605 083€
Net Income Multiple 20%
25 323 € × 6.9x
Estimation 173 980 €
43 082€ - 338 431€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 171 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 poisson, de crustacés et de mollusques)

Compare CONSERVERIE DE L'ILE D'YEU with other companies in the same sector:

Voir toutes les statistiques du secteur Transformation et conservation de poisson, de crustacés et de mollusques

Frequently asked questions about CONSERVERIE DE L'ILE D'YEU

What is the revenue of CONSERVERIE DE L'ILE D'YEU ?

The revenue of CONSERVERIE DE L'ILE D'YEU in 2023 is 2.2 M€.

Is CONSERVERIE DE L'ILE D'YEU profitable?

Yes, CONSERVERIE DE L'ILE D'YEU generated a net profit of 25 k€ in 2023.

Where is the headquarters of CONSERVERIE DE L'ILE D'YEU ?

The headquarters of CONSERVERIE DE L'ILE D'YEU is located in L'ILE-D'YEU (85350), in the department Vendee.

Where to find the tax return of CONSERVERIE DE L'ILE D'YEU ?

The tax return of CONSERVERIE DE L'ILE D'YEU 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 CONSERVERIE DE L'ILE D'YEU operate?

CONSERVERIE DE L'ILE D'YEU operates in the sector Transformation et conservation de poisson, de crustacés et de mollusques (NAF code 10.20Z). See the 'Sector positioning' section above to compare the company with its competitors.