DES TROIS PASTRES : revenue, balance sheet and financial ratios

DES TROIS PASTRES is a French company founded 8 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in CALMELS-ET-LE-VIALA (12400), this company of category PME shows in 2021 a revenue of 1.2 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 - DES TROIS PASTRES (SIREN 831040183)
Indicator 2025 2021 2020 2019 2018 2017
Revenue N/C 1 157 277 € N/C 934 715 € N/C 150 595 €
Net income 65 851 € 109 388 € 128 325 € 69 799 € 63 772 € 14 984 €
EBITDA N/C 185 088 € N/C 119 281 € N/C 24 873 €
Net margin N/C 9.5% N/C 7.5% N/C 9.9%

Revenue and income statement

In 2025, DES TROIS PASTRES generates positive net income of 66 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 15 k€ -> 66 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

65 851 €

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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 76%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

76.121%

Financial autonomy (2025) ?
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

28.946%

Asset age ratio (2025) ?
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

19.2%

Solvency indicators evolution
DES TROIS PASTRES

Sector positioning

Debt ratio
76.12 2025
2020
2021
2025
Q1: 9.58
Med: 37.43
Q3: 124.32
Average -14 pts over 3 years

In 2025, the debt ratio of DES TROIS PASTRES (76.12) 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
28.95% 2025
2020
2021
2025
Q1: 20.43%
Med: 40.99%
Q3: 58.39%
Average -8 pts over 3 years

In 2025, the financial autonomy of DES TROIS PASTRES (28.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
2.2 years 2021
2021
Q1: 0.0 years
Med: 0.84 years
Q3: 3.58 years
Average

In 2021, the repayment capacity of DES TROIS PASTRES (2.20) 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 170.69. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

170.687

Liquidity indicators evolution
DES TROIS PASTRES

Sector positioning

Liquidity ratio
170.69 2025
2020
2021
2025
Q1: 98.32
Med: 164.06
Q3: 254.83
Good -23 pts over 3 years

In 2025, the liquidity ratio of DES TROIS PASTRES (170.69) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
1.17x 2021
2021
Q1: 0.0x
Med: 0.81x
Q3: 3.55x
Good

In 2021, the interest coverage of DES TROIS PASTRES (1.2x) 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.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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

0 j

Supplier credit (2025) ?
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

0 j

Inventory turnover (2025) ?
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 and payment terms evolution
DES TROIS PASTRES

Positioning of DES TROIS PASTRES 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 55 821€ to 339 085€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
55k€ 134k€ 339k€
134 102 € Range: 55 821€ - 339 085€
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 DES TROIS PASTRES 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 DES TROIS PASTRES

What is the revenue of DES TROIS PASTRES ?

The revenue of DES TROIS PASTRES in 2021 is 1.2 M€.

Is DES TROIS PASTRES profitable?

Yes, DES TROIS PASTRES generated a net profit of 66 k€ in 2025.

Where is the headquarters of DES TROIS PASTRES ?

The headquarters of DES TROIS PASTRES is located in CALMELS-ET-LE-VIALA (12400), in the department Aveyron.

Where to find the tax return of DES TROIS PASTRES ?

The tax return of DES TROIS PASTRES 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 DES TROIS PASTRES operate?

DES TROIS PASTRES 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.