COSNE ABATTOIRS DU HAUT VAL DE LOIRE : revenue, balance sheet and financial ratios

COSNE ABATTOIRS DU HAUT VAL DE LOIRE is a French company founded 33 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in COSNE COURS SUR LOIRE (58200), this company of category PME shows in 2024 a revenue of 1.4 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 - COSNE ABATTOIRS DU HAUT VAL DE LOIRE (SIREN 387932437)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 396 364 € 1 416 222 € 1 344 231 € 1 249 505 € 1 293 262 € 1 180 617 € 1 270 339 € 1 238 010 € 1 316 480 €
Net income -228 450 € 25 289 € -70 811 € -143 675 € -35 230 € -112 977 € -30 407 € -32 081 € 12 147 €
EBITDA -30 261 € 203 730 € 98 873 € -61 501 € 139 147 € 51 623 € 119 637 € 148 066 € 181 977 €
Net margin -16.4% 1.8% -5.3% -11.5% -2.7% -9.6% -2.4% -2.6% 0.9%

Revenue and income statement

In 2024, COSNE ABATTOIRS DU HAUT VAL DE LOIRE achieves revenue of 1.4 M€. Revenue is growing positively over 9 years (CAGR: +0.7%). Slight decline of -1% vs 2023. After deducting consumption (102 k€), gross margin stands at 1.3 M€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -30 k€, representing -2.2% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -115%, reducing margin by 16.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -228 k€ (-16.4% 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

1 396 364 €

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

1 294 489 €

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

-30 261 €

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

-253 541 €

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

-228 450 €

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

-2.1%

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 181%. 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 20%. The balance between equity and debt is satisfactory.

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

180.904%

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

20.414%

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

-6.825%

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

-2.606

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

16.4%

Solvency indicators evolution
COSNE ABATTOIRS DU HAUT VAL DE LOIRE

Sector positioning

Debt ratio
180.9 2024
2022
2023
2024
Q1: 2.7
Med: 34.43
Q3: 111.38
Watch +5 pts over 3 years

In 2024, the debt ratio of COSNE ABATTOIRS DU HAUT V... (180.90) 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
20.41% 2024
2022
2023
2024
Q1: 11.96%
Med: 33.85%
Q3: 54.62%
Average -17 pts over 3 years

In 2024, the financial autonomy of COSNE ABATTOIRS DU HAUT V... (20.4%) 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
-2.61 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.71 years
Q3: 3.84 years
Excellent -52 pts over 3 years

In 2024, the repayment capacity of COSNE ABATTOIRS DU HAUT V... (-2.61) 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 84.62. 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

84.622

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

-35.098

Liquidity indicators evolution
COSNE ABATTOIRS DU HAUT VAL DE LOIRE

Sector positioning

Liquidity ratio
84.62 2024
2022
2023
2024
Q1: 101.38
Med: 151.5
Q3: 236.52
Watch -33 pts over 3 years

In 2024, the liquidity ratio of COSNE ABATTOIRS DU HAUT V... (84.62) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-35.1x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.24x
Q3: 9.81x
Watch -51 pts over 3 years

In 2024, the interest coverage of COSNE ABATTOIRS DU HAUT V... (-35.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). Overall, WCR represents 14 days of revenue, i.e. 56 k€ to permanently finance. Notable WCR improvement over the period (-69%), freeing up cash.

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

55 896 €

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

28 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

60 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
COSNE ABATTOIRS DU HAUT VAL DE LOIRE

Positioning of COSNE ABATTOIRS DU HAUT VAL DE LOIRE 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 103 558€ to 665 146€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
103k€ 296k€ 665k€
296 422 € Range: 103 558€ - 665 146€
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 COSNE ABATTOIRS DU HAUT VAL DE LOIRE 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 COSNE ABATTOIRS DU HAUT VAL DE LOIRE

What is the revenue of COSNE ABATTOIRS DU HAUT VAL DE LOIRE ?

The revenue of COSNE ABATTOIRS DU HAUT VAL DE LOIRE in 2024 is 1.4 M€.

Is COSNE ABATTOIRS DU HAUT VAL DE LOIRE profitable?

COSNE ABATTOIRS DU HAUT VAL DE LOIRE recorded a net loss in 2024.

Where is the headquarters of COSNE ABATTOIRS DU HAUT VAL DE LOIRE ?

The headquarters of COSNE ABATTOIRS DU HAUT VAL DE LOIRE is located in COSNE COURS SUR LOIRE (58200), in the department Nievre.

Where to find the tax return of COSNE ABATTOIRS DU HAUT VAL DE LOIRE ?

The tax return of COSNE ABATTOIRS DU HAUT VAL DE LOIRE 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 COSNE ABATTOIRS DU HAUT VAL DE LOIRE operate?

COSNE ABATTOIRS DU HAUT VAL DE LOIRE 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.