ETABLISSEMENT TOURNIER : revenue, balance sheet and financial ratios

ETABLISSEMENT TOURNIER is a French company founded 43 years ago, specialized in the sector Transformation et conservation de la viande de volaille. Based in CAZERES (31220), this company of category PME shows in 2021 a revenue of 2.0 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 - ETABLISSEMENT TOURNIER (SIREN 327446464)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 2 006 458 € 1 896 728 € 1 791 202 € 1 704 653 € 1 711 311 € 1 740 238 €
Net income 95 492 € 62 585 € 7 473 € 62 368 € 51 608 € -2 700 € 4 104 € -18 911 € 16 469 €
EBITDA N/C N/C N/C 102 715 € 159 318 € 16 491 € 27 063 € 7 814 € 29 519 €
Net margin N/C N/C N/C 3.1% 2.7% -0.2% 0.2% -1.1% 0.9%

Revenue and income statement

In 2024, ETABLISSEMENT TOURNIER generates positive net income of 95 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 16 k€ -> 95 k€.

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

95 492 €

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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 23%. 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 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

23.388%

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

43.073%

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

9.2%

Solvency indicators evolution
ETABLISSEMENT TOURNIER

Sector positioning

Debt ratio
23.39 2024
2022
2023
2024
Q1: 2.64
Med: 23.39
Q3: 68.7
Good -24 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENT TOURNIER (23.39) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
43.07% 2024
2022
2023
2024
Q1: 20.81%
Med: 46.78%
Q3: 59.92%
Average +12 pts over 3 years

In 2024, the financial autonomy of ETABLISSEMENT TOURNIER (43.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 172.29. 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

172.288

Liquidity indicators evolution
ETABLISSEMENT TOURNIER

Sector positioning

Liquidity ratio
172.29 2024
2022
2023
2024
Q1: 112.88
Med: 179.72
Q3: 276.13
Average

In 2024, the liquidity ratio of ETABLISSEMENT TOURNIER (172.29) 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.

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 (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

0 €

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

0 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

0 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 and payment terms evolution
ETABLISSEMENT TOURNIER

Positioning of ETABLISSEMENT TOURNIER in its sector

Comparison with sector Transformation et conservation de la viande de volaille

Valuation estimate

Based on 164 transactions of similar company sales (all years), the value of ETABLISSEMENT TOURNIER is estimated at 368 488 € (range 113 689€ - 889 886€). 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
164 transactions
113k€ 368k€ 889k€
368 488 € Range: 113 689€ - 889 886€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
95 492 € × 3.9x = 368 488 €
Range: 113 689€ - 889 886€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 164 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 volaille)

Compare ETABLISSEMENT TOURNIER with other companies in the same sector:

Voir toutes les statistiques du secteur Transformation et conservation de la viande de volaille

Frequently asked questions about ETABLISSEMENT TOURNIER

What is the revenue of ETABLISSEMENT TOURNIER ?

The revenue of ETABLISSEMENT TOURNIER in 2021 is 2.0 M€.

Is ETABLISSEMENT TOURNIER profitable?

Yes, ETABLISSEMENT TOURNIER generated a net profit of 95 k€ in 2024.

Where is the headquarters of ETABLISSEMENT TOURNIER ?

The headquarters of ETABLISSEMENT TOURNIER is located in CAZERES (31220), in the department Haute-Garonne.

Where to find the tax return of ETABLISSEMENT TOURNIER ?

The tax return of ETABLISSEMENT TOURNIER 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 ETABLISSEMENT TOURNIER operate?

ETABLISSEMENT TOURNIER operates in the sector Transformation et conservation de la viande de volaille (NAF code 10.12Z). See the 'Sector positioning' section above to compare the company with its competitors.