EUROSALMON : revenue, balance sheet and financial ratios

EUROSALMON is a French company founded 32 years ago, specialized in the sector Transformation et conservation de poisson, de crustacés et de mollusques. Based in BELLEVILLE-EN-BEAUJOLAIS (69220), this company of category PME shows in 2024 a revenue of 2.8 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 - EUROSALMON (SIREN 393308945)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 2 784 044 € 3 015 877 € 3 464 964 € 4 310 871 € 3 582 251 € 2 431 919 € 2 974 824 € 3 412 144 €
Net income 64 038 € -317 696 € -145 640 € 82 396 € 57 337 € 12 447 € 302 924 € 20 163 €
EBITDA -648 877 € -682 680 € -312 261 € 330 657 € 268 130 € -346 912 € -371 994 € 351 108 €
Net margin 2.3% -10.5% -4.2% 1.9% 1.6% 0.5% 10.2% 0.6%

Revenue and income statement

In 2024, EUROSALMON achieves revenue of 2.8 M€. Activity remains stable over the period (CAGR: -2.5%). Slight decline of -8% vs 2023. After deducting consumption (728 k€), gross margin stands at 2.1 M€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -649 k€, representing -23.3% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 64 k€, i.e. 2.3% 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

2 784 044 €

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

2 056 175 €

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

-648 877 €

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

-793 884 €

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

64 038 €

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

-23.3%

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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 164%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

163.691%

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

18.654%

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

7.642%

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

2.049

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

16.3%

Solvency indicators evolution
EUROSALMON

Sector positioning

Debt ratio
163.69 2024
2022
2023
2024
Q1: 6.77
Med: 28.58
Q3: 103.58
Watch +6 pts over 3 years

In 2024, the debt ratio of EUROSALMON (163.69) 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
18.65% 2024
2022
2023
2024
Q1: 16.68%
Med: 41.95%
Q3: 62.53%
Average -15 pts over 3 years

In 2024, the financial autonomy of EUROSALMON (18.6%) 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
2.05 years 2024
2022
2023
2024
Q1: -0.34 years
Med: 0.48 years
Q3: 2.3 years
Average -8 pts over 3 years

In 2024, the repayment capacity of EUROSALMON (2.05) 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 100.97. 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

100.967

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

-0.754

Liquidity indicators evolution
EUROSALMON

Sector positioning

Liquidity ratio
100.97 2024
2022
2023
2024
Q1: 118.24
Med: 202.71
Q3: 324.61
Watch

In 2024, the liquidity ratio of EUROSALMON (100.97) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-0.75x 2024
2022
2023
2024
Q1: -1.06x
Med: 0.68x
Q3: 6.85x
Average +5 pts over 3 years

In 2024, the interest coverage of EUROSALMON (-0.8x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 39 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Inventory turnover is 35 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 46 days of revenue, i.e. 357 k€ to permanently finance. Notable WCR improvement over the period (-23%), freeing up cash.

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

357 332 €

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

39 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

73 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

35 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

46 j

WCR and payment terms evolution
EUROSALMON

Positioning of EUROSALMON in its sector

Comparison with sector Transformation et conservation de poisson, de crustacés et de mollusques

Valuation estimate

Based on 242 transactions of similar company sales in 2024, the value of EUROSALMON is estimated at 1 124 958 € (range 686 213€ - 1 594 473€). The price/revenue ratio is 0.56x (in line with sector norms). 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
242 transactions
686k€ 1124k€ 1594k€
1 124 958 € Range: 686 213€ - 1 594 473€
Section année 2024 Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
2 784 044 € × 0.56x
Estimation 1 559 644 €
964 515€ - 2 064 855€
Net Income Multiple 20%
64 038 € × 7.4x
Estimation 472 929 €
268 761€ - 888 901€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 242 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 poisson, de crustacés et de mollusques)

Compare EUROSALMON with other companies in the same sector:

Voir toutes les statistiques du secteur Transformation et conservation de poisson, de crustacés et de mollusques

Frequently asked questions about EUROSALMON

What is the revenue of EUROSALMON ?

The revenue of EUROSALMON in 2024 is 2.8 M€.

Is EUROSALMON profitable?

Yes, EUROSALMON generated a net profit of 64 k€ in 2024.

Where is the headquarters of EUROSALMON ?

The headquarters of EUROSALMON is located in BELLEVILLE-EN-BEAUJOLAIS (69220), in the department Rhone.

Where to find the tax return of EUROSALMON ?

The tax return of EUROSALMON 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 EUROSALMON operate?

EUROSALMON operates in the sector Transformation et conservation de poisson, de crustacés et de mollusques (NAF code 10.20Z). See the 'Sector positioning' section above to compare the company with its competitors.