ENTREPOT FRIGORIFIQUE D'ANDAINE : revenue, balance sheet and financial ratios

ENTREPOT FRIGORIFIQUE D'ANDAINE is a French company founded 53 years ago, specialized in the sector Entreposage et stockage frigorifique. Based in RIVES D'ANDAINE (61140), this company of category ETI shows in 2024 a revenue of 661 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 - ENTREPOT FRIGORIFIQUE D'ANDAINE (SIREN 377350269)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 660 819 € 680 915 € 620 401 € 548 462 € 508 909 € 678 188 € 686 574 € 902 496 € 1 056 572 €
Net income 317 429 € 289 639 € 291 580 € 516 258 € -35 803 € 648 398 € 265 221 € 613 488 € 551 778 €
EBITDA 434 909 € 401 773 € 396 005 € 341 585 € 286 697 € 432 230 € 425 584 € 561 410 € 695 499 €
Net margin 48.0% 42.5% 47.0% 94.1% -7.0% 95.6% 38.6% 68.0% 52.2%

Revenue and income statement

In 2024, ENTREPOT FRIGORIFIQUE D'ANDAINE achieves revenue of 661 k€. Revenue is declining over the period 2016-2024 (CAGR: -5.7%). Slight decline of -3% vs 2023. After deducting consumption (0 €), gross margin stands at 661 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 435 k€, representing 65.8% of revenue. Positive scissor effect: EBITDA margin improves by +6.8 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 317 k€, i.e. 48.0% 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

660 819 €

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

660 819 €

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

434 909 €

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

405 823 €

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

317 429 €

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

65.8%

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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 0%. 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 100%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 69.5% 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

0.0%

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

99.543%

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

69.492%

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

0.0

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

36.9%

Solvency indicators evolution
ENTREPOT FRIGORIFIQUE D'ANDAINE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.17
Med: 20.27
Q3: 96.26
Excellent

In 2024, the debt ratio of ENTREPOT FRIGORIFIQUE D'A... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
99.54% 2024
2022
2023
2024
Q1: 18.14%
Med: 38.86%
Q3: 62.14%
Excellent +7 pts over 3 years

In 2024, the financial autonomy of ENTREPOT FRIGORIFIQUE D'A... (99.5%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.12 years
Q3: 2.57 years
Excellent

In 2024, the repayment capacity of ENTREPOT FRIGORIFIQUE D'A... (0.00) 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 19438.58. 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 200.3x. Operating income very largely covers interest expenses: high safety margin.

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

19438.577

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

200.348

Liquidity indicators evolution
ENTREPOT FRIGORIFIQUE D'ANDAINE

Sector positioning

Liquidity ratio
19438.58 2024
2022
2023
2024
Q1: 116.01
Med: 194.78
Q3: 398.33
Excellent -19 pts over 3 years

In 2024, the liquidity ratio of ENTREPOT FRIGORIFIQUE D'A... (19438.58) 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
200.35x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.75x
Q3: 6.29x
Excellent -20 pts over 3 years

In 2024, the interest coverage of ENTREPOT FRIGORIFIQUE D'A... (200.3x) 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: 45 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. The company must finance 17 days of gap between collections and payments. Overall, WCR represents 113 days of revenue, i.e. 207 k€ to permanently finance. Over 2016-2024, WCR increased by +1381%, 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

206 995 €

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

45 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

28 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

113 j

WCR and payment terms evolution
ENTREPOT FRIGORIFIQUE D'ANDAINE

Positioning of ENTREPOT FRIGORIFIQUE D'ANDAINE in its sector

Comparison with sector Entreposage et stockage frigorifique

Valuation estimate

Based on 77 transactions of similar company sales (all years), the value of ENTREPOT FRIGORIFIQUE D'ANDAINE is estimated at 325 331 € (range 143 697€ - 874 357€). With an EBITDA of 434 909€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.14x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
77 tx
143k€ 325k€ 874k€
325 331 € Range: 143 697€ - 874 357€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
434 909 € × 1.0x
Estimation 442 042 €
195 371€ - 1 044 744€
Revenue Multiple 30%
660 819 € × 0.14x
Estimation 95 001 €
61 475€ - 227 297€
Net Income Multiple 20%
317 429 € × 1.2x
Estimation 379 050 €
137 850€ - 1 418 979€
How is this estimate calculated?

This estimate is based on the analysis of 77 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 (Entreposage et stockage frigorifique)

Compare ENTREPOT FRIGORIFIQUE D'ANDAINE with other companies in the same sector:

Voir toutes les statistiques du secteur Entreposage et stockage frigorifique

Frequently asked questions about ENTREPOT FRIGORIFIQUE D'ANDAINE

What is the revenue of ENTREPOT FRIGORIFIQUE D'ANDAINE ?

The revenue of ENTREPOT FRIGORIFIQUE D'ANDAINE in 2024 is 661 k€.

Is ENTREPOT FRIGORIFIQUE D'ANDAINE profitable?

Yes, ENTREPOT FRIGORIFIQUE D'ANDAINE generated a net profit of 317 k€ in 2024.

Where is the headquarters of ENTREPOT FRIGORIFIQUE D'ANDAINE ?

The headquarters of ENTREPOT FRIGORIFIQUE D'ANDAINE is located in RIVES D'ANDAINE (61140), in the department Orne.

Where to find the tax return of ENTREPOT FRIGORIFIQUE D'ANDAINE ?

The tax return of ENTREPOT FRIGORIFIQUE D'ANDAINE 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 ENTREPOT FRIGORIFIQUE D'ANDAINE operate?

ENTREPOT FRIGORIFIQUE D'ANDAINE operates in the sector Entreposage et stockage frigorifique (NAF code 52.10A). See the 'Sector positioning' section above to compare the company with its competitors.