GDV GESTION DES VIANDES : revenue, balance sheet and financial ratios

GDV GESTION DES VIANDES is a French company founded 28 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in LA TALAUDIERE (42350), this company of category ETI shows in 2025 a revenue of 114.4 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 - GDV GESTION DES VIANDES (SIREN 414992545)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 114 447 520 € 113 565 146 € 111 202 420 € 104 266 448 € 97 072 013 € 83 668 903 € 78 938 748 € 72 319 811 € 64 628 458 €
Net income 4 030 985 € 5 029 064 € 6 061 122 € 4 868 764 € 4 387 706 € 1 151 960 € 2 176 190 € 2 293 104 € 1 597 420 €
EBITDA 7 497 540 € 8 783 984 € 10 629 734 € 8 873 761 € 8 738 240 € 3 029 168 € 3 460 044 € 3 254 511 € 1 980 199 €
Net margin 3.5% 4.4% 5.5% 4.7% 4.5% 1.4% 2.8% 3.2% 2.5%

Revenue and income statement

In 2025, GDV GESTION DES VIANDES achieves revenue of 114.4 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.4%. Vs 2024: +1%. After deducting consumption (66.2 M€), gross margin stands at 48.3 M€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 7.5 M€, representing 6.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4.0 M€, 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

114 447 520 €

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

48 260 566 €

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

7 497 540 €

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

6 502 598 €

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

4 030 985 €

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

6.6%

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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 102%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.2% 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

102.441%

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

19.748%

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

4.189%

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

1.303

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

22.4%

Solvency indicators evolution
GDV GESTION DES VIANDES

Sector positioning

Debt ratio
102.44 2025
2023
2024
2025
Q1: 4.64
Med: 26.36
Q3: 84.25
Average +21 pts over 3 years

In 2025, the debt ratio of GDV GESTION DES VIANDES (102.44) 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
19.75% 2025
2023
2024
2025
Q1: 21.61%
Med: 45.3%
Q3: 65.67%
Average -20 pts over 3 years

In 2025, the financial autonomy of GDV GESTION DES VIANDES (19.8%) 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
1.3 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.51 years
Q3: 1.83 years
Average +14 pts over 3 years

In 2025, the repayment capacity of GDV GESTION DES VIANDES (1.30) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 104.83. 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 2.5x. Financial charges are adequately covered by operations.

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

104.832

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

2.518

Liquidity indicators evolution
GDV GESTION DES VIANDES

Sector positioning

Liquidity ratio
104.83 2025
2023
2024
2025
Q1: 96.55
Med: 158.06
Q3: 278.05
Average +5 pts over 3 years

In 2025, the liquidity ratio of GDV GESTION DES VIANDES (104.83) 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
2.52x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.23x
Q3: 4.93x
Good +21 pts over 3 years

In 2025, the interest coverage of GDV GESTION DES VIANDES (2.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. Excellent situation: suppliers finance 45 days of the operating cycle (retail model). Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 39 days of revenue, i.e. 12.4 M€ to permanently finance. Over 2017-2025, WCR increased by +622%, 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

12 374 066 €

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

2 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

47 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

5 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

39 j

WCR and payment terms evolution
GDV GESTION DES VIANDES

Positioning of GDV GESTION DES VIANDES in its sector

Comparison with sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Valuation estimate

Based on 54 transactions of similar company sales in 2025, the value of GDV GESTION DES VIANDES is estimated at 38 809 332 € (range 15 319 246€ - 74 891 522€). With an EBITDA of 7 497 540€, the sector multiple of 5.0x is applied. The price/revenue ratio is 0.37x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
54 tx
15319k€ 38809k€ 74891k€
38 809 332 € Range: 15 319 246€ - 74 891 522€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
7 497 540 € × 5.0x
Estimation 37 711 138 €
13 546 159€ - 77 004 766€
Revenue Multiple 30%
114 447 520 € × 0.37x
Estimation 42 717 445 €
21 214 512€ - 84 860 058€
Net Income Multiple 20%
4 030 985 € × 8.9x
Estimation 35 692 649 €
10 909 065€ - 54 655 611€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Commerce de détail de viandes et de produits à base de viande en magasin spécialisé)

Compare GDV GESTION DES VIANDES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Frequently asked questions about GDV GESTION DES VIANDES

What is the revenue of GDV GESTION DES VIANDES ?

The revenue of GDV GESTION DES VIANDES in 2025 is 114.4 M€.

Is GDV GESTION DES VIANDES profitable?

Yes, GDV GESTION DES VIANDES generated a net profit of 4.0 M€ in 2025.

Where is the headquarters of GDV GESTION DES VIANDES ?

The headquarters of GDV GESTION DES VIANDES is located in LA TALAUDIERE (42350), in the department Loire.

Where to find the tax return of GDV GESTION DES VIANDES ?

The tax return of GDV GESTION DES VIANDES 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 GDV GESTION DES VIANDES operate?

GDV GESTION DES VIANDES operates in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé (NAF code 47.22Z). See the 'Sector positioning' section above to compare the company with its competitors.