LES ELEVEURS DE LA CHEVILLOTTE : revenue, balance sheet and financial ratios

LES ELEVEURS DE LA CHEVILLOTTE is a French company founded 65 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in VALDAHON (25800), this company of category ETI shows in 2024 a revenue of 122.7 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 - LES ELEVEURS DE LA CHEVILLOTTE (SIREN 612820860)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 122 747 548 € 123 777 021 € 114 339 698 € 95 250 556 € 92 490 332 € 89 869 136 € 83 185 777 € 83 691 642 € 43 620 107 €
Net income 425 716 € 314 643 € 297 013 € 825 058 € 297 249 € 169 668 € 105 079 € 212 947 € 1 551 659 €
EBITDA 394 102 € 995 608 € 1 094 641 € -651 210 € 105 291 € 164 978 € 181 332 € 445 459 € 206 487 €
Net margin 0.3% 0.3% 0.3% 0.9% 0.3% 0.2% 0.1% 0.3% 3.6%

Revenue and income statement

In 2024, LES ELEVEURS DE LA CHEVILLOTTE achieves revenue of 122.7 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +13.8%. Slight decline of -1% vs 2023. After deducting consumption (97.7 M€), gross margin stands at 25.0 M€, i.e. a rate of 20%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 394 k€, representing 0.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 426 k€, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.

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

122 747 548 €

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

25 040 272 €

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

394 102 €

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

156 262 €

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

425 716 €

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

0.3%

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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 41%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 0.6% 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

28.029%

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

41.259%

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

0.574%

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

3.824

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

33.3%

Solvency indicators evolution
LES ELEVEURS DE LA CHEVILLOTTE

Sector positioning

Debt ratio
28.03 2024
2022
2023
2024
Q1: 2.7
Med: 34.43
Q3: 111.38
Good -11 pts over 3 years

In 2024, the debt ratio of LES ELEVEURS DE LA CHEVIL... (28.03) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
41.26% 2024
2022
2023
2024
Q1: 11.96%
Med: 33.85%
Q3: 54.62%
Good +17 pts over 3 years

In 2024, the financial autonomy of LES ELEVEURS DE LA CHEVIL... (41.3%) 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
3.82 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.71 years
Q3: 3.84 years
Average

In 2024, the repayment capacity of LES ELEVEURS DE LA CHEVIL... (3.82) 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 120.47. 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 18.4x. 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

120.47

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

18.442

Liquidity indicators evolution
LES ELEVEURS DE LA CHEVILLOTTE

Sector positioning

Liquidity ratio
120.47 2024
2022
2023
2024
Q1: 101.38
Med: 151.5
Q3: 236.52
Average +10 pts over 3 years

In 2024, the liquidity ratio of LES ELEVEURS DE LA CHEVIL... (120.47) 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
18.44x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.24x
Q3: 9.81x
Excellent

In 2024, the interest coverage of LES ELEVEURS DE LA CHEVIL... (18.4x) 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: 22 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. Favorable situation: supplier credit is longer than customer credit by 1 days. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 28 days of revenue, i.e. 9.7 M€ to permanently finance. Over 2016-2024, WCR increased by +61%, 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

9 652 867 €

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

22 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

23 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

6 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

28 j

WCR and payment terms evolution
LES ELEVEURS DE LA CHEVILLOTTE

Positioning of LES ELEVEURS DE LA CHEVILLOTTE 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 2 916 634€ to 18 745 633€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
2916k€ 8356k€ 18745k€
8 356 960 € Range: 2 916 634€ - 18 745 633€
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 LES ELEVEURS DE LA CHEVILLOTTE 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 LES ELEVEURS DE LA CHEVILLOTTE

What is the revenue of LES ELEVEURS DE LA CHEVILLOTTE ?

The revenue of LES ELEVEURS DE LA CHEVILLOTTE in 2024 is 122.7 M€.

Is LES ELEVEURS DE LA CHEVILLOTTE profitable?

Yes, LES ELEVEURS DE LA CHEVILLOTTE generated a net profit of 426 k€ in 2024.

Where is the headquarters of LES ELEVEURS DE LA CHEVILLOTTE ?

The headquarters of LES ELEVEURS DE LA CHEVILLOTTE is located in VALDAHON (25800), in the department Doubs.

Where to find the tax return of LES ELEVEURS DE LA CHEVILLOTTE ?

The tax return of LES ELEVEURS DE LA CHEVILLOTTE 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 LES ELEVEURS DE LA CHEVILLOTTE operate?

LES ELEVEURS DE LA CHEVILLOTTE 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.