FOIES GRAS MARTEGOUTE : revenue, balance sheet and financial ratios

FOIES GRAS MARTEGOUTE is a French company founded 23 years ago, specialized in the sector Autres commerces de détail en magasin non spécialisé. Based in SALVIAC (46340), this company of category PME shows in 2025 a revenue of 7.2 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 - FOIES GRAS MARTEGOUTE (SIREN 448467480)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 7 237 902 € 8 097 740 € 6 848 078 € 6 789 743 € 5 487 735 € 6 795 581 € 7 196 129 € 7 210 238 € 5 607 645 € 4 545 356 €
Net income 250 007 € 322 465 € 189 907 € 256 146 € 192 526 € 161 169 € 248 843 € 246 698 € 224 873 € 180 483 €
EBITDA 348 556 € 460 815 € 220 328 € 456 253 € 292 782 € 390 928 € 475 982 € 590 755 € 243 796 € 388 627 €
Net margin 3.5% 4.0% 2.8% 3.8% 3.5% 2.4% 3.5% 3.4% 4.0% 4.0%

Revenue and income statement

In 2025, FOIES GRAS MARTEGOUTE achieves revenue of 7.2 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +5.3%. Significant drop of -11% vs 2024. After deducting consumption (2.5 M€), gross margin stands at 4.8 M€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 349 k€, representing 4.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 250 k€, i.e. 3.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

7 237 902 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 759 163 €

EBITDA (2025) ?
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

348 556 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

268 422 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

250 007 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.8%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 133%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

132.884%

Financial autonomy (2025) ?
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

33.985%

Cash flow / Revenue (2025) ?
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

3.953%

Repayment capacity (2025) ?
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

5.162

Asset age ratio (2025) ?
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

29.4%

Solvency indicators evolution
FOIES GRAS MARTEGOUTE

Sector positioning

Debt ratio
132.88 2025
2023
2024
2025
Q1: 0.15
Med: 16.09
Q3: 55.94
Watch

In 2025, the debt ratio of FOIES GRAS MARTEGOUTE (132.88) 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
33.98% 2025
2023
2024
2025
Q1: 13.87%
Med: 44.34%
Q3: 64.59%
Average -27 pts over 3 years

In 2025, the financial autonomy of FOIES GRAS MARTEGOUTE (34.0%) 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
5.16 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.39 years
Q3: 2.65 years
Watch

In 2025, the repayment capacity of FOIES GRAS MARTEGOUTE (5.16) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 408.62. 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 7.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

408.616

Interest coverage (2025) ?
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

7.528

Liquidity indicators evolution
FOIES GRAS MARTEGOUTE

Sector positioning

Liquidity ratio
408.62 2025
2023
2024
2025
Q1: 143.7
Med: 224.42
Q3: 399.97
Excellent

In 2025, the liquidity ratio of FOIES GRAS MARTEGOUTE (408.62) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
7.53x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.12x
Q3: 5.21x
Excellent

In 2025, the interest coverage of FOIES GRAS MARTEGOUTE (7.5x) 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. Average customer payment term: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 87 days of revenue, i.e. 1.8 M€ to permanently finance. Over 2016-2025, WCR increased by +153%, requiring additional financing.

Operating WCR (2025) ?
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

1 758 159 €

Customer credit (2025) ?
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

23 j

Supplier credit (2025) ?
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

30 j

Inventory turnover (2025) ?
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

7 j

WCR in days of revenue (2025) ?
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

87 j

WCR and payment terms evolution
FOIES GRAS MARTEGOUTE

Positioning of FOIES GRAS MARTEGOUTE in its sector

Comparison with sector Autres commerces de détail en magasin non spécialisé

Valuation estimate

Based on 185 transactions of similar company sales (all years), the value of FOIES GRAS MARTEGOUTE is estimated at 1 352 452 € (range 572 493€ - 3 338 009€). With an EBITDA of 348 556€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.28x (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 2025
185 transactions
572k€ 1352k€ 3338k€
1 352 452 € Range: 572 493€ - 3 338 009€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
348 556 € × 3.3x
Estimation 1 155 228 €
366 372€ - 2 131 361€
Revenue Multiple 30%
7 237 902 € × 0.28x
Estimation 2 026 345 €
1 058 198€ - 6 146 171€
Net Income Multiple 20%
250 007 € × 3.3x
Estimation 834 676 €
359 241€ - 2 142 386€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 185 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 commerces de détail en magasin non spécialisé)

Compare FOIES GRAS MARTEGOUTE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail en magasin non spécialisé

Frequently asked questions about FOIES GRAS MARTEGOUTE

What is the revenue of FOIES GRAS MARTEGOUTE ?

The revenue of FOIES GRAS MARTEGOUTE in 2025 is 7.2 M€.

Is FOIES GRAS MARTEGOUTE profitable?

Yes, FOIES GRAS MARTEGOUTE generated a net profit of 250 k€ in 2025.

Where is the headquarters of FOIES GRAS MARTEGOUTE ?

The headquarters of FOIES GRAS MARTEGOUTE is located in SALVIAC (46340), in the department Lot.

Where to find the tax return of FOIES GRAS MARTEGOUTE ?

The tax return of FOIES GRAS MARTEGOUTE 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 FOIES GRAS MARTEGOUTE operate?

FOIES GRAS MARTEGOUTE operates in the sector Autres commerces de détail en magasin non spécialisé (NAF code 47.19B). See the 'Sector positioning' section above to compare the company with its competitors.