LES FERMIERS DE L'ARDECHE : revenue, balance sheet and financial ratios

LES FERMIERS DE L'ARDECHE is a French company founded 50 years ago, specialized in the sector Transformation et conservation de la viande de volaille. Based in FELINES (07340), this company of category GE shows in 2025 a revenue of 49.5 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 FERMIERS DE L'ARDECHE (SIREN 305120107)
Indicator 2025 2024 2022 2021 2020 2019 2018 2017
Revenue 49 500 956 € 51 390 184 € 53 623 832 € 46 622 223 € 46 395 074 € 43 314 918 € 41 769 447 € 38 185 466 €
Net income 1 922 654 € 648 041 € 1 851 703 € 1 619 511 € 1 650 261 € 1 927 029 € 1 916 327 € 1 405 838 €
EBITDA 2 029 066 € 1 733 466 € 2 326 074 € 2 167 478 € 2 085 198 € 2 265 167 € 2 630 703 € 2 142 090 €
Net margin 3.9% 1.3% 3.5% 3.5% 3.6% 4.4% 4.6% 3.7%

Revenue and income statement

In 2025, LES FERMIERS DE L'ARDECHE achieves revenue of 49.5 M€. Revenue is growing positively over 8 years (CAGR: +3.3%). Slight decline of -4% vs 2024. After deducting consumption (30.1 M€), gross margin stands at 19.4 M€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.0 M€, representing 4.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.9 M€, i.e. 3.9% 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

49 500 956 €

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

19 438 909 €

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

2 029 066 €

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

2 512 747 €

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

1 922 654 €

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

4.1%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 6%. 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 64%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.9% 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

6.362%

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

63.596%

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

2.939%

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

0.091

Asset age ratio (2025) ?
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 FERMIERS DE L'ARDECHE

Sector positioning

Debt ratio
6.36 2025
2022
2024
2025
Q1: 1.49
Med: 9.45
Q3: 53.07
Good +15 pts over 3 years

In 2025, the debt ratio of LES FERMIERS DE L'ARDECHE (6.36) 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
63.6% 2025
2022
2024
2025
Q1: 28.92%
Med: 49.49%
Q3: 62.33%
Excellent

In 2025, the financial autonomy of LES FERMIERS DE L'ARDECHE (63.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.09 years 2025
2022
2024
2025
Q1: 0.0 years
Med: 0.1 years
Q3: 0.98 years
Good +17 pts over 3 years

In 2025, the repayment capacity of LES FERMIERS DE L'ARDECHE (0.09) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 189.85. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

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

189.849

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

0.368

Liquidity indicators evolution
LES FERMIERS DE L'ARDECHE

Sector positioning

Liquidity ratio
189.85 2025
2022
2024
2025
Q1: 115.46
Med: 180.75
Q3: 244.62
Good -19 pts over 3 years

In 2025, the liquidity ratio of LES FERMIERS DE L'ARDECHE (189.85) 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
0.37x 2025
2022
2024
2025
Q1: 0.0x
Med: 0.5x
Q3: 3.49x
Average +18 pts over 3 years

In 2025, the interest coverage of LES FERMIERS DE L'ARDECHE (0.4x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 40 days of revenue, i.e. 5.5 M€ to permanently finance. Over 2017-2025, WCR increased by +60%, requiring additional financing.

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

5 533 217 €

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

1 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

35 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

7 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

40 j

WCR and payment terms evolution
LES FERMIERS DE L'ARDECHE

Positioning of LES FERMIERS DE L'ARDECHE in its sector

Comparison with sector Transformation et conservation de la viande de volaille

Valuation estimate

Based on 164 transactions of similar company sales (all years), the value of LES FERMIERS DE L'ARDECHE is estimated at 8 603 752 € (range 3 791 801€ - 18 356 936€). With an EBITDA of 2 029 066€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.26x (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.

Estimated enterprise value 2025
164 transactions
3791k€ 8603k€ 18356k€
8 603 752 € Range: 3 791 801€ - 18 356 936€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 029 066 € × 3.3x
Estimation 6 610 644 €
3 141 996€ - 15 670 267€
Revenue Multiple 30%
49 500 956 € × 0.26x
Estimation 12 715 294 €
5 876 649€ - 23 127 916€
Net Income Multiple 20%
1 922 654 € × 3.9x
Estimation 7 419 213 €
2 289 044€ - 17 917 139€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 164 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 volaille)

Compare LES FERMIERS DE L'ARDECHE with other companies in the same sector:

Voir toutes les statistiques du secteur Transformation et conservation de la viande de volaille

Frequently asked questions about LES FERMIERS DE L'ARDECHE

What is the revenue of LES FERMIERS DE L'ARDECHE ?

The revenue of LES FERMIERS DE L'ARDECHE in 2025 is 49.5 M€.

Is LES FERMIERS DE L'ARDECHE profitable?

Yes, LES FERMIERS DE L'ARDECHE generated a net profit of 1.9 M€ in 2025.

Where is the headquarters of LES FERMIERS DE L'ARDECHE ?

The headquarters of LES FERMIERS DE L'ARDECHE is located in FELINES (07340), in the department Ardeche.

Where to find the tax return of LES FERMIERS DE L'ARDECHE ?

The tax return of LES FERMIERS DE L'ARDECHE 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 FERMIERS DE L'ARDECHE operate?

LES FERMIERS DE L'ARDECHE operates in the sector Transformation et conservation de la viande de volaille (NAF code 10.12Z). See the 'Sector positioning' section above to compare the company with its competitors.