EVOLLYS PRODUCTION : revenue, balance sheet and financial ratios

EVOLLYS PRODUCTION is a French company founded 36 years ago, specialized in the sector Transformation et conservation de la viande de volaille. Based in L'ETANG-SALE (97427), this company of category ETI shows in 2024 a revenue of 39.5 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 - EVOLLYS PRODUCTION (SIREN 354068546)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2015
Revenue 39 536 009 € 35 988 041 € 32 921 343 € 28 231 022 € 28 231 022 € 27 193 241 € 26 310 601 € 18 852 574 € 20 521 862 €
Net income 2 026 040 € 2 482 039 € 1 914 817 € 2 133 772 € 2 133 772 € 2 680 633 € 3 437 806 € -3 927 686 € -3 953 682 €
EBITDA -644 355 € -1 349 583 € -690 523 € -365 771 € -365 771 € 246 381 € 1 189 950 € -4 867 586 € -6 577 273 €
Net margin 5.1% 6.9% 5.8% 7.6% 7.6% 9.9% 13.1% -20.8% -19.3%

Revenue and income statement

In 2024, EVOLLYS PRODUCTION achieves revenue of 39.5 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.6%. Vs 2023: +10%. After deducting consumption (6.5 M€), gross margin stands at 33.0 M€, i.e. a rate of 84%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -644 k€, representing -1.6% of revenue. Positive scissor effect: EBITDA margin improves by +2.1 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.0 M€, i.e. 5.1% 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

39 536 009 €

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

33 042 327 €

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

-644 355 €

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

-465 719 €

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

2 026 040 €

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

-1.6%

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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 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 58%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

33.789%

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

58.046%

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

-1.177%

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

-22.334

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

61.6%

Solvency indicators evolution
EVOLLYS PRODUCTION

Sector positioning

Debt ratio
33.79 2024
2022
2023
2024
Q1: 2.64
Med: 23.39
Q3: 68.7
Average

In 2024, the debt ratio of EVOLLYS PRODUCTION (33.79) 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
58.05% 2024
2022
2023
2024
Q1: 20.81%
Med: 46.78%
Q3: 59.92%
Good

In 2024, the financial autonomy of EVOLLYS PRODUCTION (58.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-22.33 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.33 years
Q3: 1.52 years
Excellent -12 pts over 3 years

In 2024, the repayment capacity of EVOLLYS PRODUCTION (-22.33) 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 78.59. 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

78.59

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

-13.173

Liquidity indicators evolution
EVOLLYS PRODUCTION

Sector positioning

Liquidity ratio
78.59 2024
2022
2023
2024
Q1: 112.88
Med: 179.72
Q3: 276.13
Watch

In 2024, the liquidity ratio of EVOLLYS PRODUCTION (78.59) 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
-13.17x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.63x
Q3: 5.56x
Watch

In 2024, the interest coverage of EVOLLYS PRODUCTION (-13.2x) 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: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 76 days. Excellent situation: suppliers finance 58 days of the operating cycle (retail model). Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 24 days of revenue, i.e. 2.6 M€ to permanently finance. Notable WCR improvement over the period (-58%), 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

2 605 028 €

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

18 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

76 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

19 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

24 j

WCR and payment terms evolution
EVOLLYS PRODUCTION

Positioning of EVOLLYS PRODUCTION in its sector

Comparison with sector Transformation et conservation de la viande de volaille

Valuation estimate

Based on 164 transactions of similar company sales (all years), the value of EVOLLYS PRODUCTION is estimated at 9 220 625 € (range 3 781 031€ - 18 635 482€). The price/revenue ratio is 0.26x (conservative valuation). 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
164 transactions
3781k€ 9220k€ 18635k€
9 220 625 € Range: 3 781 031€ - 18 635 482€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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Revenue Multiple 30%
39 536 009 € × 0.26x
Estimation 10 155 601 €
4 693 631€ - 18 472 077€
Net Income Multiple 20%
2 026 040 € × 3.9x
Estimation 7 818 163 €
2 412 132€ - 18 880 589€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 164 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 volaille)

Compare EVOLLYS PRODUCTION with other companies in the same sector:

Voir toutes les statistiques du secteur Transformation et conservation de la viande de volaille

Frequently asked questions about EVOLLYS PRODUCTION

What is the revenue of EVOLLYS PRODUCTION ?

The revenue of EVOLLYS PRODUCTION in 2024 is 39.5 M€.

Is EVOLLYS PRODUCTION profitable?

Yes, EVOLLYS PRODUCTION generated a net profit of 2.0 M€ in 2024.

Where is the headquarters of EVOLLYS PRODUCTION ?

The headquarters of EVOLLYS PRODUCTION is located in L'ETANG-SALE (97427), in the department La Reunion.

Where to find the tax return of EVOLLYS PRODUCTION ?

The tax return of EVOLLYS PRODUCTION 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 EVOLLYS PRODUCTION operate?

EVOLLYS PRODUCTION operates in the sector Transformation et conservation de la viande de volaille (NAF code 10.12Z). See the 'Sector positioning' section above to compare the company with its competitors.