FOURMENT CHRISTIAN ET FILS : revenue, balance sheet and financial ratios

FOURMENT CHRISTIAN ET FILS is a French company founded 39 years ago, specialized in the sector Transformation et conservation de la viande de volaille. Based in CASTELSARRASIN (82100), this company of category PME shows in 2020 a revenue of 2.3 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 - FOURMENT CHRISTIAN ET FILS (SIREN 338336704)
Indicator 2024 2023 2022 2020 2019 2018 2017 2016 2015
Revenue N/C N/C N/C 2 283 041 € 4 807 714 € 4 677 593 € 3 423 220 € 2 296 985 € 2 573 396 €
Net income 276 944 € -124 007 € -184 339 € -277 515 € 462 746 € 573 837 € 325 553 € -127 043 € 179 775 €
EBITDA N/C N/C N/C -227 983 € 815 067 € 909 929 € 467 998 € -121 141 € 313 131 €
Net margin N/C N/C N/C -12.2% 9.6% 12.3% 9.5% -5.5% 7.0%

Revenue and income statement

In 2024, FOURMENT CHRISTIAN ET FILS generates positive net income of 277 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2024: 180 k€ -> 277 k€.

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

276 944 €

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 7%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 83%. 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

7.094%

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

82.719%

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

27.3%

Solvency indicators evolution
FOURMENT CHRISTIAN ET FILS

Sector positioning

Debt ratio
7.09 2024
2022
2023
2024
Q1: 2.64
Med: 23.39
Q3: 68.7
Good -6 pts over 3 years

In 2024, the debt ratio of FOURMENT CHRISTIAN ET FILS (7.09) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
82.72% 2024
2022
2023
2024
Q1: 20.81%
Med: 46.78%
Q3: 59.92%
Excellent

In 2024, the financial autonomy of FOURMENT CHRISTIAN ET FILS (82.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 569.38. 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

569.379

Liquidity indicators evolution
FOURMENT CHRISTIAN ET FILS

Sector positioning

Liquidity ratio
569.38 2024
2022
2023
2024
Q1: 112.88
Med: 179.72
Q3: 276.13
Excellent

In 2024, the liquidity ratio of FOURMENT CHRISTIAN ET FILS (569.38) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
FOURMENT CHRISTIAN ET FILS

Positioning of FOURMENT CHRISTIAN ET FILS 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 FOURMENT CHRISTIAN ET FILS is estimated at 1 068 682 € (range 329 719€ - 2 580 830€). 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
329k€ 1068k€ 2580k€
1 068 682 € Range: 329 719€ - 2 580 830€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
276 944 € × 3.9x = 1 068 682 €
Range: 329 720€ - 2 580 831€

Only this financial indicator is available for this company.

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 FOURMENT CHRISTIAN ET FILS 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 FOURMENT CHRISTIAN ET FILS

What is the revenue of FOURMENT CHRISTIAN ET FILS ?

The revenue of FOURMENT CHRISTIAN ET FILS in 2020 is 2.3 M€.

Is FOURMENT CHRISTIAN ET FILS profitable?

Yes, FOURMENT CHRISTIAN ET FILS generated a net profit of 277 k€ in 2024.

Where is the headquarters of FOURMENT CHRISTIAN ET FILS ?

The headquarters of FOURMENT CHRISTIAN ET FILS is located in CASTELSARRASIN (82100), in the department Tarn-et-Garonne.

Where to find the tax return of FOURMENT CHRISTIAN ET FILS ?

The tax return of FOURMENT CHRISTIAN ET FILS 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 FOURMENT CHRISTIAN ET FILS operate?

FOURMENT CHRISTIAN ET FILS 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.