LE SAUMONIER CHERBOURG : revenue, balance sheet and financial ratios

LE SAUMONIER CHERBOURG is a French company founded 11 years ago, specialized in the sector Transformation et conservation de poisson, de crustacés et de mollusques. Based in CHERBOURG-EN-COTENTIN (50100), this company of category ETI shows in 2024 a revenue of 28 k€. 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 SAUMONIER CHERBOURG (SIREN 810696609)
Indicator 2024 2023 2022 2021 2020 2018
Revenue 27 974 € 248 118 € 719 752 € 790 756 € 487 623 € 281 469 €
Net income -64 965 € -117 598 € -3 029 € -193 973 € -156 991 € -52 408 €
EBITDA -57 867 € -117 272 € 6 303 € -259 856 € -130 310 € -43 300 €
Net margin -232.2% -47.4% -0.4% -24.5% -32.2% -18.6%

Revenue and income statement

In 2024, LE SAUMONIER CHERBOURG achieves revenue of 28 k€. Revenue is declining over the period 2018-2024 (CAGR: -31.9%). Significant drop of -89% vs 2023. After deducting consumption (2 k€), gross margin stands at 26 k€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -58 k€, representing -206.9% of revenue. Warning negative scissor effect: despite revenue change (-89%), EBITDA varies by +51%, reducing margin by 159.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -65 k€ (-232.2% 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

27 974 €

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

25 805 €

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

-57 867 €

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

-67 758 €

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

-64 965 €

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

-206.9%

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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 197%. 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 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

196.591%

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

9.518%

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

-210.002%

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

-0.851

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

40.8%

Solvency indicators evolution
LE SAUMONIER CHERBOURG

Sector positioning

Debt ratio
196.59 2024
2022
2023
2024
Q1: 6.77
Med: 28.58
Q3: 103.58
Watch

In 2024, the debt ratio of LE SAUMONIER CHERBOURG (196.59) 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
9.52% 2024
2022
2023
2024
Q1: 16.68%
Med: 41.95%
Q3: 62.53%
Watch

In 2024, the financial autonomy of LE SAUMONIER CHERBOURG (9.5%) 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
-0.85 years 2024
2022
2023
2024
Q1: -0.34 years
Med: 0.48 years
Q3: 2.3 years
Excellent -73 pts over 3 years

In 2024, the repayment capacity of LE SAUMONIER CHERBOURG (-0.85) 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 110.09. 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

110.089

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

0.0

Liquidity indicators evolution
LE SAUMONIER CHERBOURG

Sector positioning

Liquidity ratio
110.09 2024
2022
2023
2024
Q1: 118.24
Med: 202.71
Q3: 324.61
Watch -52 pts over 3 years

In 2024, the liquidity ratio of LE SAUMONIER CHERBOURG (110.09) 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
0.0x 2024
2022
2023
2024
Q1: -1.06x
Med: 0.68x
Q3: 6.85x
Average -14 pts over 3 years

In 2024, the interest coverage of LE SAUMONIER CHERBOURG (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 2014 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 671 days. The gap of 1343 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 2621 days of revenue, i.e. 204 k€ to permanently finance.

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

203 675 €

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

2014 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

671 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 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

2621 j

WCR and payment terms evolution
LE SAUMONIER CHERBOURG

Positioning of LE SAUMONIER CHERBOURG in its sector

Comparison with sector Transformation et conservation de poisson, de crustacés et de mollusques

Valuation estimate

Based on 242 transactions of similar company sales in 2024, the value of LE SAUMONIER CHERBOURG is estimated at 15 671 € (range 9 691€ - 20 747€). The price/revenue ratio is 0.56x (in line with sector norms). 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
242 transactions
9k€ 15k€ 20k€
15 671 € Range: 9 691€ - 20 747€
Section année 2024 Aggregated at NAF section level

Valuation method used

Revenue Multiple
27 974 € × 0.56x = 15 671 €
Range: 9 691€ - 20 748€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 242 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 poisson, de crustacés et de mollusques)

Compare LE SAUMONIER CHERBOURG with other companies in the same sector:

Voir toutes les statistiques du secteur Transformation et conservation de poisson, de crustacés et de mollusques

Frequently asked questions about LE SAUMONIER CHERBOURG

What is the revenue of LE SAUMONIER CHERBOURG ?

The revenue of LE SAUMONIER CHERBOURG in 2024 is 28 k€.

Is LE SAUMONIER CHERBOURG profitable?

LE SAUMONIER CHERBOURG recorded a net loss in 2024.

Where is the headquarters of LE SAUMONIER CHERBOURG ?

The headquarters of LE SAUMONIER CHERBOURG is located in CHERBOURG-EN-COTENTIN (50100), in the department Manche.

Where to find the tax return of LE SAUMONIER CHERBOURG ?

The tax return of LE SAUMONIER CHERBOURG 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 SAUMONIER CHERBOURG operate?

LE SAUMONIER CHERBOURG operates in the sector Transformation et conservation de poisson, de crustacés et de mollusques (NAF code 10.20Z). See the 'Sector positioning' section above to compare the company with its competitors.