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ETS ROGER AUDIGIER : revenue, balance sheet and financial ratios

ETS ROGER AUDIGIER is a French company founded 48 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in AUBENAS (07200), this company of category PME shows in 2022 a revenue of 8.6 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 ROGER AUDIGIER (SIREN 312451024)
Indicator 2024 2023 2022 2021 2018 2017 2016
Revenue N/C N/C 8 642 150 € N/C N/C N/C N/C
Net income 19 777 € 2 327 € 6 468 € 3 197 € 5 431 € 838 € 34 152 €
EBITDA N/C N/C 126 990 € N/C N/C N/C N/C
Net margin N/C N/C 0.1% N/C N/C N/C N/C

Revenue and income statement

In 2024, ETS ROGER AUDIGIER generates positive net income of 20 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 34 k€ -> 20 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

19 777 €

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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 194%. 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 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

194.14%

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

19.701%

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

10.0%

Solvency indicators evolution
ETS ROGER AUDIGIER

Sector positioning

Debt ratio
194.14 2024
2022
2023
2024
Q1: 2.7
Med: 34.43
Q3: 111.38
Watch

In 2024, the debt ratio of ETS ROGER AUDIGIER (194.14) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
19.7% 2024
2022
2023
2024
Q1: 11.96%
Med: 33.85%
Q3: 54.62%
Average +8 pts over 3 years

In 2024, the financial autonomy of ETS ROGER AUDIGIER (19.7%) 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
1.81 years 2022
2022
Q1: 0.0 years
Med: 0.73 years
Q3: 4.27 years
Average

In 2022, the repayment capacity of ETS ROGER AUDIGIER (1.81) 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 116.04. 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

116.036

Liquidity indicators evolution
ETS ROGER AUDIGIER

Sector positioning

Liquidity ratio
116.04 2024
2022
2023
2024
Q1: 101.38
Med: 151.5
Q3: 236.52
Average

In 2024, the liquidity ratio of ETS ROGER AUDIGIER (116.04) 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
14.54x 2022
2022
Q1: 0.0x
Med: 0.62x
Q3: 4.43x
Excellent

In 2022, the interest coverage of ETS ROGER AUDIGIER (14.5x) 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.

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
ETS ROGER AUDIGIER

Positioning of ETS ROGER AUDIGIER 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 16 764€ to 101 837€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
16k€ 40k€ 101k€
40 274 € Range: 16 764€ - 101 837€
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 ROGER AUDIGIER 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 ROGER AUDIGIER

What is the revenue of ETS ROGER AUDIGIER ?

The revenue of ETS ROGER AUDIGIER in 2022 is 8.6 M€.

Is ETS ROGER AUDIGIER profitable?

Yes, ETS ROGER AUDIGIER generated a net profit of 20 k€ in 2024.

Where is the headquarters of ETS ROGER AUDIGIER ?

The headquarters of ETS ROGER AUDIGIER is located in AUBENAS (07200), in the department Ardeche.

Where to find the tax return of ETS ROGER AUDIGIER ?

The tax return of ETS ROGER AUDIGIER 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 ROGER AUDIGIER operate?

ETS ROGER AUDIGIER 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.