COOPERATIVE ARTISANALE BASQUE DU JAMBON DE BAYONNE : revenue, balance sheet and financial ratios

COOPERATIVE ARTISANALE BASQUE DU JAMBON DE BAYONNE is a French company founded 27 years ago, specialized in the sector Charcuterie. Based in ANGLET (64600), this company of category PME shows in 2024 a revenue of 366 k€. 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 - COOPERATIVE ARTISANALE BASQUE DU JAMBON DE BAYONNE (SIREN 422710384)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 365 899 € 383 032 € 259 451 € 259 364 € 214 685 € 223 899 € 214 741 € 221 112 €
Net income 76 475 € 68 924 € -20 315 € -12 055 € 2 230 € -674 € -3 229 € 11 320 €
EBITDA 102 037 € 92 069 € 4 560 € 6 419 € 6 145 € 3 235 € 9 546 € 24 249 €
Net margin 20.9% 18.0% -7.8% -4.6% 1.0% -0.3% -1.5% 5.1%

Revenue and income statement

In 2024, COOPERATIVE ARTISANALE BASQUE DU JAMBON DE BAYONNE achieves revenue of 366 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.5%. Slight decline of -4% vs 2023. After deducting consumption (18 k€), gross margin stands at 348 k€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 102 k€, representing 27.9% of revenue. Positive scissor effect: EBITDA margin improves by +3.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 76 k€, i.e. 20.9% 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

365 899 €

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

347 931 €

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

102 037 €

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

72 172 €

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

76 475 €

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

27.9%

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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 72%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 29.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

72.137%

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

37.032%

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

29.282%

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

1.556

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

22.5%

Solvency indicators evolution
COOPERATIVE ARTISANALE BASQUE DU JAMBON DE BAYONNE

Sector positioning

Debt ratio
72.14 2024
2022
2023
2024
Q1: 6.71
Med: 31.46
Q3: 93.88
Average -9 pts over 3 years

In 2024, the debt ratio of COOPERATIVE ARTISANALE BA... (72.14) 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
37.03% 2024
2022
2023
2024
Q1: 26.1%
Med: 49.91%
Q3: 67.19%
Average -25 pts over 3 years

In 2024, the financial autonomy of COOPERATIVE ARTISANALE BA... (37.0%) 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
1.56 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.82 years
Q3: 1.92 years
Average -8 pts over 3 years

In 2024, the repayment capacity of COOPERATIVE ARTISANALE BA... (1.56) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 363.72. 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 2.4x. Financial charges are adequately covered by operations.

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

363.723

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

2.445

Liquidity indicators evolution
COOPERATIVE ARTISANALE BASQUE DU JAMBON DE BAYONNE

Sector positioning

Liquidity ratio
363.72 2024
2022
2023
2024
Q1: 117.24
Med: 194.35
Q3: 308.14
Excellent +25 pts over 3 years

In 2024, the liquidity ratio of COOPERATIVE ARTISANALE BA... (363.72) 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
2.44x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.28x
Q3: 6.1x
Good -24 pts over 3 years

In 2024, the interest coverage of COOPERATIVE ARTISANALE BA... (2.4x) 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: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 65 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). WCR is negative (-14 days): operations structurally generate cash. Over 2016-2024, WCR increased by +62%, 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

-13 955 €

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

30 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

65 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

0 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

-14 j

WCR and payment terms evolution
COOPERATIVE ARTISANALE BASQUE DU JAMBON DE BAYONNE

Positioning of COOPERATIVE ARTISANALE BASQUE DU JAMBON DE BAYONNE in its sector

Comparison with sector Charcuterie

Valuation estimate

Based on 108 transactions of similar company sales (all years), the value of COOPERATIVE ARTISANALE BASQUE DU JAMBON DE BAYONNE is estimated at 280 725 € (range 151 449€ - 656 223€). With an EBITDA of 102 037€, 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.

Estimated enterprise value 2024
108 transactions
151k€ 280k€ 656k€
280 725 € Range: 151 449€ - 656 223€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
102 037 € × 3.6x
Estimation 371 617 €
225 970€ - 818 972€
Revenue Multiple 30%
365 899 € × 0.26x
Estimation 93 988 €
49 474€ - 159 734€
Net Income Multiple 20%
76 475 € × 4.4x
Estimation 333 603 €
118 110€ - 994 086€

Valuation evolution

How is this estimate calculated?

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.

  • 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 (Charcuterie)

Compare COOPERATIVE ARTISANALE BASQUE DU JAMBON DE BAYONNE with other companies in the same sector:

Voir toutes les statistiques du secteur Charcuterie

Frequently asked questions about COOPERATIVE ARTISANALE BASQUE DU JAMBON DE BAYONNE

What is the revenue of COOPERATIVE ARTISANALE BASQUE DU JAMBON DE BAYONNE ?

The revenue of COOPERATIVE ARTISANALE BASQUE DU JAMBON DE BAYONNE in 2024 is 366 k€.

Is COOPERATIVE ARTISANALE BASQUE DU JAMBON DE BAYONNE profitable?

Yes, COOPERATIVE ARTISANALE BASQUE DU JAMBON DE BAYONNE generated a net profit of 76 k€ in 2024.

Where is the headquarters of COOPERATIVE ARTISANALE BASQUE DU JAMBON DE BAYONNE ?

The headquarters of COOPERATIVE ARTISANALE BASQUE DU JAMBON DE BAYONNE is located in ANGLET (64600), in the department Pyrenees-Atlantiques.

Where to find the tax return of COOPERATIVE ARTISANALE BASQUE DU JAMBON DE BAYONNE ?

The tax return of COOPERATIVE ARTISANALE BASQUE DU JAMBON DE BAYONNE 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 COOPERATIVE ARTISANALE BASQUE DU JAMBON DE BAYONNE operate?

COOPERATIVE ARTISANALE BASQUE DU JAMBON DE BAYONNE operates in the sector Charcuterie (NAF code 10.13B). See the 'Sector positioning' section above to compare the company with its competitors.