EUROSOURCING FRESH & FROZEN FOOD : revenue, balance sheet and financial ratios

EUROSOURCING FRESH & FROZEN FOOD is a French company founded 33 years ago, specialized in the sector Autres intermédiaires du commerce en denrées, boissons et tabac. Based in ONVILLE (54890), this company of category PME shows in 2024 a revenue of 27.5 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 - EUROSOURCING FRESH & FROZEN FOOD (SIREN 393345327)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 27 515 804 € 18 187 856 € N/C N/C N/C N/C N/C N/C
Net income 2 188 844 € 629 078 € 390 738 € 211 464 € 112 100 € 149 008 € 208 068 € 203 706 €
EBITDA 706 071 € 215 407 € N/C N/C N/C N/C N/C N/C
Net margin 8.0% 3.5% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, EUROSOURCING FRESH & FROZEN FOOD achieves revenue of 27.5 M€. Over the period 2023-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +51.3%. Vs 2023, growth of +51% (18.2 M€ -> 27.5 M€). After deducting consumption (24.3 M€), gross margin stands at 3.2 M€, i.e. a rate of 12%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 706 k€, representing 2.6% 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. 8.0% 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

27 515 804 €

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

3 193 300 €

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

706 071 €

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

659 993 €

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

2 188 844 €

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

2.6%

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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 161%. 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 21%. 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

161.065%

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

20.563%

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

-1.997%

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

-5.012

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

38.0%

Solvency indicators evolution
EUROSOURCING FRESH & FROZEN FOOD

Sector positioning

Debt ratio
161.06 2024
2022
2023
2024
Q1: 0.04
Med: 10.42
Q3: 56.48
Watch

In 2024, the debt ratio of EUROSOURCING FRESH & FROZ... (161.06) 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
20.56% 2024
2022
2023
2024
Q1: 13.67%
Med: 41.22%
Q3: 65.81%
Average +6 pts over 3 years

In 2024, the financial autonomy of EUROSOURCING FRESH & FROZ... (20.6%) 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
-5.01 years 2024
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.0 years
Excellent -51 pts over 2 years

In 2024, the repayment capacity of EUROSOURCING FRESH & FROZ... (-5.01) 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 139.21. 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 71.8x. Operating income very largely covers interest expenses: high safety margin.

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

139.211

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

71.806

Liquidity indicators evolution
EUROSOURCING FRESH & FROZEN FOOD

Sector positioning

Liquidity ratio
139.21 2024
2022
2023
2024
Q1: 142.45
Med: 245.99
Q3: 468.77
Watch

In 2024, the liquidity ratio of EUROSOURCING FRESH & FROZ... (139.21) 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
71.81x 2024
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.28x
Excellent -5 pts over 2 years

In 2024, the interest coverage of EUROSOURCING FRESH & FROZ... (71.8x) 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: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. Excellent situation: suppliers finance 42 days of the operating cycle (retail model). Inventory turnover is 53 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 84 days of revenue, i.e. 6.4 M€ to permanently finance.

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

6 389 445 €

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

20 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

62 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

53 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

84 j

WCR and payment terms evolution
EUROSOURCING FRESH & FROZEN FOOD

Positioning of EUROSOURCING FRESH & FROZEN FOOD in its sector

Comparison with sector Autres intermédiaires du commerce en denrées, boissons et tabac

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (49 transactions). This range of 3 021 279€ to 8 546 111€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
3021k€ 4222k€ 8546k€
4 222 919 € Range: 3 021 279€ - 8 546 111€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 49 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 (Autres intermédiaires du commerce en denrées, boissons et tabac)

Compare EUROSOURCING FRESH & FROZEN FOOD with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en denrées, boissons et tabac

Frequently asked questions about EUROSOURCING FRESH & FROZEN FOOD

What is the revenue of EUROSOURCING FRESH & FROZEN FOOD ?

The revenue of EUROSOURCING FRESH & FROZEN FOOD in 2024 is 27.5 M€.

Is EUROSOURCING FRESH & FROZEN FOOD profitable?

Yes, EUROSOURCING FRESH & FROZEN FOOD generated a net profit of 2.2 M€ in 2024.

Where is the headquarters of EUROSOURCING FRESH & FROZEN FOOD ?

The headquarters of EUROSOURCING FRESH & FROZEN FOOD is located in ONVILLE (54890), in the department Meurthe-et-Moselle.

Where to find the tax return of EUROSOURCING FRESH & FROZEN FOOD ?

The tax return of EUROSOURCING FRESH & FROZEN FOOD 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 EUROSOURCING FRESH & FROZEN FOOD operate?

EUROSOURCING FRESH & FROZEN FOOD operates in the sector Autres intermédiaires du commerce en denrées, boissons et tabac (NAF code 46.17B). See the 'Sector positioning' section above to compare the company with its competitors.