FINANCIERE ELABORATION TECHN AGRO ALIMEN : revenue, balance sheet and financial ratios

FINANCIERE ELABORATION TECHN AGRO ALIMEN is a French company founded 41 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in CANY-BARVILLE (76450), this company of category PME shows in 2024 a revenue of 44.8 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 - FINANCIERE ELABORATION TECHN AGRO ALIMEN (SIREN 332025121)
Indicator 2024 2024 2023 2022 2021 2020 2019 2016
Revenue 44 804 813 € 21 717 546 € 48 678 709 € 44 769 437 € 41 352 627 € 41 049 147 € 38 904 640 € 2 281 824 €
Net income -1 073 981 € -382 193 € 234 604 € 438 728 € 324 301 € 313 324 € 11 396 € 74 407 €
EBITDA -533 992 € -9 241 € 696 211 € 1 021 314 € 1 072 752 € 457 068 € 98 162 € 38 470 €
Net margin -2.4% -1.8% 0.5% 1.0% 0.8% 0.8% 0.0% 3.3%

Revenue and income statement

In 2024, FINANCIERE ELABORATION TECHN AGRO ALIMEN achieves revenue of 44.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +45.1%. Vs 2024, growth of +106% (21.7 M€ -> 44.8 M€). After deducting consumption (37.5 M€), gross margin stands at 7.3 M€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -534 k€, representing -1.2% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.1 M€ (-2.4% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

44 804 813 €

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

7 278 847 €

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

-533 992 €

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

-1 217 461 €

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

-1 073 981 €

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

-1.2%

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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 91%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 31%. 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

91.246%

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

30.661%

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

-1.893%

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

-3.105

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

46.1%

Solvency indicators evolution
FINANCIERE ELABORATION TECHN AGRO ALIMEN

Sector positioning

Debt ratio
91.25 2024
2023
2024
2024
Q1: 2.7
Med: 34.43
Q3: 111.38
Average +22 pts over 3 years

In 2024, the debt ratio of FINANCIERE ELABORATION TE... (91.25) 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
30.66% 2024
2023
2024
2024
Q1: 11.96%
Med: 33.85%
Q3: 54.62%
Average -11 pts over 3 years

In 2024, the financial autonomy of FINANCIERE ELABORATION TE... (30.7%) 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
-3.1 years 2024
2023
2024
2024
Q1: 0.0 years
Med: 0.71 years
Q3: 3.84 years
Excellent -40 pts over 3 years

In 2024, the repayment capacity of FINANCIERE ELABORATION TE... (-3.10) 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 107.34. 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

107.341

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

-14.952

Liquidity indicators evolution
FINANCIERE ELABORATION TECHN AGRO ALIMEN

Sector positioning

Liquidity ratio
107.34 2024
2023
2024
2024
Q1: 101.38
Med: 151.5
Q3: 236.52
Average -11 pts over 3 years

In 2024, the liquidity ratio of FINANCIERE ELABORATION TE... (107.34) 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
-14.95x 2024
2023
2024
2024
Q1: 0.0x
Med: 1.24x
Q3: 9.81x
Watch -40 pts over 3 years

In 2024, the interest coverage of FINANCIERE ELABORATION TE... (-14.9x) 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: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. The company must finance 6 days of gap between collections and payments. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 20 days of revenue, i.e. 2.5 M€ to permanently finance. Over 2016-2024, WCR increased by +699%, requiring additional financing.

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

2 544 465 €

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

32 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

26 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

5 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

20 j

WCR and payment terms evolution
FINANCIERE ELABORATION TECHN AGRO ALIMEN

Positioning of FINANCIERE ELABORATION TECHN AGRO ALIMEN 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 3 322 869€ to 21 342 410€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
3322k€ 9511k€ 21342k€
9 511 243 € Range: 3 322 869€ - 21 342 410€
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 FINANCIERE ELABORATION TECHN AGRO ALIMEN 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 FINANCIERE ELABORATION TECHN AGRO ALIMEN

What is the revenue of FINANCIERE ELABORATION TECHN AGRO ALIMEN ?

The revenue of FINANCIERE ELABORATION TECHN AGRO ALIMEN in 2024 is 44.8 M€.

Is FINANCIERE ELABORATION TECHN AGRO ALIMEN profitable?

FINANCIERE ELABORATION TECHN AGRO ALIMEN recorded a net loss in 2024.

Where is the headquarters of FINANCIERE ELABORATION TECHN AGRO ALIMEN ?

The headquarters of FINANCIERE ELABORATION TECHN AGRO ALIMEN is located in CANY-BARVILLE (76450), in the department Seine-Maritime.

Where to find the tax return of FINANCIERE ELABORATION TECHN AGRO ALIMEN ?

The tax return of FINANCIERE ELABORATION TECHN AGRO ALIMEN 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 FINANCIERE ELABORATION TECHN AGRO ALIMEN operate?

FINANCIERE ELABORATION TECHN AGRO ALIMEN 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.