LA GOURMANDE FOIE GRAS JACQUIN : revenue, balance sheet and financial ratios

LA GOURMANDE FOIE GRAS JACQUIN is a French company founded 17 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in PAYRAC (46350), this company of category PME shows in 2025 a revenue of 2.4 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 - LA GOURMANDE FOIE GRAS JACQUIN (SIREN 507894806)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 2 417 042 € 2 019 969 € N/C N/C N/C N/C N/C N/C 1 017 075 €
Net income 173 € -26 764 € -188 € 64 461 € -187 178 € 21 229 € 67 751 € 150 664 € 1 050 233 €
EBITDA 53 385 € 24 699 € N/C N/C N/C N/C N/C N/C 108 704 €
Net margin 0.0% -1.3% N/C N/C N/C N/C N/C N/C 103.3%

Revenue and income statement

In 2025, LA GOURMANDE FOIE GRAS JACQUIN achieves revenue of 2.4 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +11.4%. Vs 2024, growth of +20% (2.0 M€ -> 2.4 M€). After deducting consumption (1.3 M€), gross margin stands at 1.1 M€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 53 k€, representing 2.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 173 €, i.e. 0.0% 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

2 417 042 €

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

1 135 823 €

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

53 385 €

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

9 051 €

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

173 €

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

2.2%

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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 1051%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 16.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.8% 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

1050.655%

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

5.027%

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

1.813%

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

16.736

Solvency indicators evolution
LA GOURMANDE FOIE GRAS JACQUIN

Sector positioning

Debt ratio
1050.65 2025
2023
2024
2025
Q1: 4.64
Med: 26.36
Q3: 84.25
Watch

In 2025, the debt ratio of LA GOURMANDE FOIE GRAS JA... (1050.65) 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
5.03% 2025
2023
2024
2025
Q1: 21.61%
Med: 45.3%
Q3: 65.67%
Watch

In 2025, the financial autonomy of LA GOURMANDE FOIE GRAS JA... (5.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
16.74 years 2025
2024
2025
Q1: 0.0 years
Med: 0.51 years
Q3: 1.83 years
Watch

In 2025, the repayment capacity of LA GOURMANDE FOIE GRAS JA... (16.74) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 16.6x. 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

0.0

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

16.632

Liquidity indicators evolution
LA GOURMANDE FOIE GRAS JACQUIN

Sector positioning

Liquidity ratio
0.0 2025
2023
2024
2025
Q1: 96.55
Med: 158.06
Q3: 278.05
Watch

In 2025, the liquidity ratio of LA GOURMANDE FOIE GRAS JA... (0.00) 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
16.63x 2025
2024
2025
Q1: 0.0x
Med: 1.23x
Q3: 4.93x
Excellent

In 2025, the interest coverage of LA GOURMANDE FOIE GRAS JA... (16.6x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. Excellent situation: suppliers finance 50 days of the operating cycle (retail model). WCR is negative (-44 days): operations structurally generate cash. Notable WCR improvement over the period (-246%), freeing up cash.

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

-293 598 €

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

0 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

50 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

0 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

-44 j

WCR and payment terms evolution
LA GOURMANDE FOIE GRAS JACQUIN

Positioning of LA GOURMANDE FOIE GRAS JACQUIN 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 LA GOURMANDE FOIE GRAS JACQUIN is estimated at 405 212 € (range 182 730€ - 812 272€). With an EBITDA of 53 385€, 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
182k€ 405k€ 812k€
405 212 € Range: 182 730€ - 812 272€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
53 385 € × 5.0x
Estimation 268 516 €
96 453€ - 548 300€
Revenue Multiple 30%
2 417 042 € × 0.37x
Estimation 902 159 €
448 034€ - 1 792 178€
Net Income Multiple 20%
173 € × 8.9x
Estimation 1 532 €
468€ - 2 346€

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 LA GOURMANDE FOIE GRAS JACQUIN 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 LA GOURMANDE FOIE GRAS JACQUIN

What is the revenue of LA GOURMANDE FOIE GRAS JACQUIN ?

The revenue of LA GOURMANDE FOIE GRAS JACQUIN in 2025 is 2.4 M€.

Is LA GOURMANDE FOIE GRAS JACQUIN profitable?

Yes, LA GOURMANDE FOIE GRAS JACQUIN generated a net profit of 173€ in 2025.

Where is the headquarters of LA GOURMANDE FOIE GRAS JACQUIN ?

The headquarters of LA GOURMANDE FOIE GRAS JACQUIN is located in PAYRAC (46350), in the department Lot.

Where to find the tax return of LA GOURMANDE FOIE GRAS JACQUIN ?

The tax return of LA GOURMANDE FOIE GRAS JACQUIN 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 LA GOURMANDE FOIE GRAS JACQUIN operate?

LA GOURMANDE FOIE GRAS JACQUIN 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.