ETABLISSEMENTS PUIGRENIER : revenue, balance sheet and financial ratios

ETABLISSEMENTS PUIGRENIER is a French company founded 42 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in MONTLUCON (03100), this company of category ETI shows in 2024 a revenue of 127.7 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 - ETABLISSEMENTS PUIGRENIER (SIREN 327852596)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 127 662 659 € 139 632 685 € 147 558 333 € 111 331 814 € 99 789 132 € 118 060 563 € 118 461 694 € 113 466 823 € 104 061 341 €
Net income -4 149 963 € 1 006 706 € 1 410 089 € 1 849 682 € -277 356 € 15 822 € 738 925 € 1 821 294 € 2 033 528 €
EBITDA -3 889 698 € 2 741 887 € 4 135 704 € 2 042 222 € 1 392 897 € 1 513 837 € 2 587 347 € 3 453 035 € 3 061 469 €
Net margin -3.3% 0.7% 1.0% 1.7% -0.3% 0.0% 0.6% 1.6% 2.0%

Revenue and income statement

In 2024, ETABLISSEMENTS PUIGRENIER achieves revenue of 127.7 M€. Revenue is growing positively over 9 years (CAGR: +2.6%). Slight decline of -9% vs 2023. After deducting consumption (88.0 M€), gross margin stands at 39.7 M€, i.e. a rate of 31%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -3.9 M€, representing -3.0% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -242%, reducing margin by 5.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -4.1 M€ (-3.3% 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

127 662 659 €

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

39 710 199 €

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

-3 889 698 €

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

-5 268 081 €

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

-4 149 963 €

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

-3.0%

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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 100%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 25%. 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

99.525%

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

25.352%

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

-2.312%

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

-3.369

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

30.0%

Solvency indicators evolution
ETABLISSEMENTS PUIGRENIER

Sector positioning

Debt ratio
99.53 2024
2022
2023
2024
Q1: 2.7
Med: 34.43
Q3: 111.38
Average +8 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENTS PUIGRENIER (99.53) 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
25.35% 2024
2022
2023
2024
Q1: 11.96%
Med: 33.85%
Q3: 54.62%
Average -9 pts over 3 years

In 2024, the financial autonomy of ETABLISSEMENTS PUIGRENIER (25.4%) 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
-3.37 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.71 years
Q3: 3.84 years
Excellent -46 pts over 3 years

In 2024, the repayment capacity of ETABLISSEMENTS PUIGRENIER (-3.37) 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 128.09. 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

128.094

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

-8.527

Liquidity indicators evolution
ETABLISSEMENTS PUIGRENIER

Sector positioning

Liquidity ratio
128.09 2024
2022
2023
2024
Q1: 101.38
Med: 151.5
Q3: 236.52
Average -9 pts over 3 years

In 2024, the liquidity ratio of ETABLISSEMENTS PUIGRENIER (128.09) 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.

Interest coverage
-8.53x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.24x
Q3: 9.81x
Watch -50 pts over 3 years

In 2024, the interest coverage of ETABLISSEMENTS PUIGRENIER (-8.5x) 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: 19 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 25 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 43 days of revenue, i.e. 15.1 M€ to permanently finance. 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

15 140 791 €

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

19 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

42 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

25 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

43 j

WCR and payment terms evolution
ETABLISSEMENTS PUIGRENIER

Positioning of ETABLISSEMENTS PUIGRENIER 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 9 467 876€ to 60 811 074€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
9467k€ 27100k€ 60811k€
27 100 452 € Range: 9 467 876€ - 60 811 074€
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 ETABLISSEMENTS PUIGRENIER 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 ETABLISSEMENTS PUIGRENIER

What is the revenue of ETABLISSEMENTS PUIGRENIER ?

The revenue of ETABLISSEMENTS PUIGRENIER in 2024 is 127.7 M€.

Is ETABLISSEMENTS PUIGRENIER profitable?

ETABLISSEMENTS PUIGRENIER recorded a net loss in 2024.

Where is the headquarters of ETABLISSEMENTS PUIGRENIER ?

The headquarters of ETABLISSEMENTS PUIGRENIER is located in MONTLUCON (03100), in the department Allier.

Where to find the tax return of ETABLISSEMENTS PUIGRENIER ?

The tax return of ETABLISSEMENTS PUIGRENIER 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 ETABLISSEMENTS PUIGRENIER operate?

ETABLISSEMENTS PUIGRENIER 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.