ETS PRUVOST LEROY : revenue, balance sheet and financial ratios

ETS PRUVOST LEROY is a French company founded 41 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in SAINT-HILAIRE-COTTES (62120), this company of category ETI shows in 2022 a revenue of 147.0 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 - ETS PRUVOST LEROY (SIREN 332107432)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 147 041 416 € 118 842 376 € 108 200 678 € 97 815 003 € 92 334 223 € 87 541 342 € 84 236 539 €
Net income 2 217 093 € 2 126 955 € 1 198 465 € 565 770 € 879 964 € 589 121 € 298 158 €
EBITDA 2 694 311 € 2 671 956 € 2 104 863 € 930 958 € 1 227 546 € 865 278 € 475 112 €
Net margin 1.5% 1.8% 1.1% 0.6% 1.0% 0.7% 0.4%

Revenue and income statement

In 2022, ETS PRUVOST LEROY achieves revenue of 147.0 M€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +9.7%. Vs 2021, growth of +24% (118.8 M€ -> 147.0 M€). After deducting consumption (115.4 M€), gross margin stands at 31.6 M€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.7 M€, representing 1.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.2 M€, i.e. 1.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

147 041 416 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

31 593 410 €

EBITDA (2022) ?
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

2 694 311 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 094 414 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 217 093 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.8%

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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 155%. 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 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

154.646%

Financial autonomy (2022) ?
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

24.38%

Cash flow / Revenue (2022) ?
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

1.931%

Repayment capacity (2022) ?
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

6.062

Asset age ratio (2022) ?
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

63.8%

Solvency indicators evolution
ETS PRUVOST LEROY

Sector positioning

Debt ratio
154.65 2022
2020
2021
2022
Q1: 2.26
Med: 38.1
Q3: 120.47
Average +14 pts over 3 years

In 2022, the debt ratio of ETS PRUVOST LEROY (154.65) 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
24.38% 2022
2020
2021
2022
Q1: 14.65%
Med: 34.43%
Q3: 55.71%
Average

In 2022, the financial autonomy of ETS PRUVOST LEROY (24.4%) 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
6.06 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.73 years
Q3: 4.27 years
Average

In 2022, the repayment capacity of ETS PRUVOST LEROY (6.06) 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 170.55. 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 5.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

170.549

Interest coverage (2022) ?
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

5.401

Liquidity indicators evolution
ETS PRUVOST LEROY

Sector positioning

Liquidity ratio
170.55 2022
2020
2021
2022
Q1: 100.65
Med: 156.24
Q3: 239.23
Good +10 pts over 3 years

In 2022, the liquidity ratio of ETS PRUVOST LEROY (170.55) 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
5.4x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.62x
Q3: 4.43x
Excellent +8 pts over 3 years

In 2022, the interest coverage of ETS PRUVOST LEROY (5.4x) 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: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. Favorable situation: supplier credit is longer than customer credit by 1 days. Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 30 days of revenue, i.e. 12.1 M€ to permanently finance. Over 2016-2022, WCR increased by +28%, requiring additional financing.

Operating WCR (2022) ?
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

12 076 511 €

Customer credit (2022) ?
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

21 j

Supplier credit (2022) ?
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

22 j

Inventory turnover (2022) ?
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

16 j

WCR in days of revenue (2022) ?
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

30 j

WCR and payment terms evolution
ETS PRUVOST LEROY

Positioning of ETS PRUVOST LEROY 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 4 423 032€ to 28 534 532€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
4423k€ 12772k€ 28534k€
12 772 538 € Range: 4 423 032€ - 28 534 532€
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 ETS PRUVOST LEROY 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 ETS PRUVOST LEROY

What is the revenue of ETS PRUVOST LEROY ?

The revenue of ETS PRUVOST LEROY in 2022 is 147.0 M€.

Is ETS PRUVOST LEROY profitable?

Yes, ETS PRUVOST LEROY generated a net profit of 2.2 M€ in 2022.

Where is the headquarters of ETS PRUVOST LEROY ?

The headquarters of ETS PRUVOST LEROY is located in SAINT-HILAIRE-COTTES (62120), in the department Pas-de-Calais.

Where to find the tax return of ETS PRUVOST LEROY ?

The tax return of ETS PRUVOST LEROY 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 ETS PRUVOST LEROY operate?

ETS PRUVOST LEROY 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.