LA MONTOISE D ABATTAGE : revenue, balance sheet and financial ratios

LA MONTOISE D ABATTAGE is a French company founded 29 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in MONT-DE-MARSAN (40000), this company of category PME shows in 2018 a revenue of 1.2 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 - LA MONTOISE D ABATTAGE (SIREN 411016249)
Indicator 2018 2017 2016
Revenue 1 183 303 € 1 054 722 € 1 039 217 €
Net income 3 894 € -1 578 € -73 973 €
EBITDA -235 511 € -74 397 € -26 053 €
Net margin 0.3% -0.1% -7.1%

Revenue and income statement

In 2018, LA MONTOISE D ABATTAGE achieves revenue of 1.2 M€. Over the period 2016-2018, the company shows strong growth with a CAGR (compound annual growth rate) of +6.7%. Vs 2017, growth of +12% (1.1 M€ -> 1.2 M€). After deducting consumption (0 €), gross margin stands at 1.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -236 k€, representing -19.9% of revenue. Warning negative scissor effect: despite revenue change (+12%), EBITDA varies by -217%, reducing margin by 12.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4 k€, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 183 303 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 183 303 €

EBITDA (2018) ?
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

-235 511 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-302 668 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 894 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-19.9%

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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 28%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

27.969%

Financial autonomy (2018) ?
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

19.294%

Cash flow / Revenue (2018) ?
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

-22.678%

Repayment capacity (2018) ?
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

-0.236

Asset age ratio (2018) ?
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

36.8%

Solvency indicators evolution
LA MONTOISE D ABATTAGE

Sector positioning

Debt ratio
27.97 2018
2016
2017
2018
Q1: 1.88
Med: 27.38
Q3: 85.6
Average +25 pts over 3 years

In 2018, the debt ratio of LA MONTOISE D ABATTAGE (27.97) 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
19.29% 2018
2016
2017
2018
Q1: 17.88%
Med: 36.32%
Q3: 56.23%
Average -29 pts over 3 years

In 2018, the financial autonomy of LA MONTOISE D ABATTAGE (19.3%) 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
-0.24 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.72 years
Q3: 3.01 years
Excellent

In 2018, the repayment capacity of LA MONTOISE D ABATTAGE (-0.24) 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 30.83. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

30.827

Interest coverage (2018) ?
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

-4.238

Liquidity indicators evolution
LA MONTOISE D ABATTAGE

Sector positioning

Liquidity ratio
30.83 2018
2016
2017
2018
Q1: 97.88
Med: 147.22
Q3: 224.16
Watch

In 2018, the liquidity ratio of LA MONTOISE D ABATTAGE (30.83) 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
-4.24x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.75x
Q3: 6.67x
Watch

In 2018, the interest coverage of LA MONTOISE D ABATTAGE (-4.2x) 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: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 86 days. Excellent situation: suppliers finance 43 days of the operating cycle (retail model). WCR is negative (-130 days): operations structurally generate cash. Notable WCR improvement over the period (-668%), freeing up cash.

Operating WCR (2018) ?
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

-428 368 €

Customer credit (2018) ?
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

43 j

Supplier credit (2018) ?
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

86 j

Inventory turnover (2018) ?
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 (2018) ?
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

-130 j

WCR and payment terms evolution
LA MONTOISE D ABATTAGE

Positioning of LA MONTOISE D ABATTAGE 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 53 974€ to 346 214€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2018
Indicative
53k€ 153k€ 346k€
153 888 € Range: 53 974€ - 346 214€
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 LA MONTOISE D ABATTAGE 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 LA MONTOISE D ABATTAGE

What is the revenue of LA MONTOISE D ABATTAGE ?

The revenue of LA MONTOISE D ABATTAGE in 2018 is 1.2 M€.

Is LA MONTOISE D ABATTAGE profitable?

Yes, LA MONTOISE D ABATTAGE generated a net profit of 4 k€ in 2018.

Where is the headquarters of LA MONTOISE D ABATTAGE ?

The headquarters of LA MONTOISE D ABATTAGE is located in MONT-DE-MARSAN (40000), in the department Landes.

Where to find the tax return of LA MONTOISE D ABATTAGE ?

The tax return of LA MONTOISE D ABATTAGE 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 MONTOISE D ABATTAGE operate?

LA MONTOISE D ABATTAGE 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.