LE COMPTOIR DES VIANDES BIO : revenue, balance sheet and financial ratios

LE COMPTOIR DES VIANDES BIO is a French company founded 25 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in MAULEVRIER (49360), this company of category PME shows in 2024 a revenue of 11.4 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 - LE COMPTOIR DES VIANDES BIO (SIREN 433963592)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 11 394 952 € 11 067 334 € 12 278 685 € 12 401 994 € 10 961 150 € 10 277 622 € 9 295 985 € 8 029 106 € 6 948 642 €
Net income -29 829 € 69 349 € 24 773 € 72 798 € 125 474 € 140 198 € 23 579 € 28 831 € 19 115 €
EBITDA 223 303 € 350 710 € 387 286 € 407 592 € 498 040 € 499 062 € 177 979 € 169 762 € 57 036 €
Net margin -0.3% 0.6% 0.2% 0.6% 1.1% 1.4% 0.3% 0.4% 0.3%

Revenue and income statement

In 2024, LE COMPTOIR DES VIANDES BIO achieves revenue of 11.4 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.4%. Vs 2023: +3%. After deducting consumption (8.0 M€), gross margin stands at 3.4 M€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 223 k€, representing 2.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -30 k€ (-0.3% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

11 394 952 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 375 008 €

EBITDA (2024) ?
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

223 303 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-57 007 €

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

-29 829 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.0%

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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 107%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 10.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

107.039%

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

36.586%

Cash flow / Revenue (2024) ?
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

1.39%

Repayment capacity (2024) ?
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

10.689

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

50.8%

Solvency indicators evolution
LE COMPTOIR DES VIANDES BIO

Sector positioning

Debt ratio
107.04 2024
2022
2023
2024
Q1: 2.7
Med: 34.43
Q3: 111.38
Average

In 2024, the debt ratio of LE COMPTOIR DES VIANDES BIO (107.04) 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
36.59% 2024
2022
2023
2024
Q1: 11.96%
Med: 33.85%
Q3: 54.62%
Good +11 pts over 3 years

In 2024, the financial autonomy of LE COMPTOIR DES VIANDES BIO (36.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
10.69 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.71 years
Q3: 3.84 years
Watch

In 2024, the repayment capacity of LE COMPTOIR DES VIANDES BIO (10.69) 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 177.17. 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 15.0x. Operating income very largely covers interest expenses: high safety margin.

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

177.174

Interest coverage (2024) ?
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

15.006

Liquidity indicators evolution
LE COMPTOIR DES VIANDES BIO

Sector positioning

Liquidity ratio
177.17 2024
2022
2023
2024
Q1: 101.38
Med: 151.5
Q3: 236.52
Good +8 pts over 3 years

In 2024, the liquidity ratio of LE COMPTOIR DES VIANDES BIO (177.17) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
15.01x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.24x
Q3: 9.81x
Excellent

In 2024, the interest coverage of LE COMPTOIR DES VIANDES BIO (15.0x) 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: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. The company must finance 2 days of gap between collections and payments. Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 44 days of revenue, i.e. 1.4 M€ to permanently finance. Over 2016-2024, WCR increased by +27%, requiring additional financing.

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

1 386 880 €

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

29 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

27 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

11 j

WCR in days of revenue (2024) ?
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
LE COMPTOIR DES VIANDES BIO

Positioning of LE COMPTOIR DES VIANDES BIO 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 397 262€ to 2 578 180€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
397k€ 1166k€ 2578k€
1 166 647 € Range: 397 262€ - 2 578 180€
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 LE COMPTOIR DES VIANDES BIO 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 LE COMPTOIR DES VIANDES BIO

What is the revenue of LE COMPTOIR DES VIANDES BIO ?

The revenue of LE COMPTOIR DES VIANDES BIO in 2024 is 11.4 M€.

Is LE COMPTOIR DES VIANDES BIO profitable?

LE COMPTOIR DES VIANDES BIO recorded a net loss in 2024.

Where is the headquarters of LE COMPTOIR DES VIANDES BIO ?

The headquarters of LE COMPTOIR DES VIANDES BIO is located in MAULEVRIER (49360), in the department Maine-et-Loire.

Where to find the tax return of LE COMPTOIR DES VIANDES BIO ?

The tax return of LE COMPTOIR DES VIANDES BIO 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 LE COMPTOIR DES VIANDES BIO operate?

LE COMPTOIR DES VIANDES BIO 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.