LES FERMIERS OCCITANS : revenue, balance sheet and financial ratios

LES FERMIERS OCCITANS is a French company founded 59 years ago, specialized in the sector Transformation et conservation de la viande de volaille. Based in LABRUGUIERE (81290), this company of category ETI shows in 2025 a revenue of 20.9 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 OCCITANS (SIREN 777335571)
Indicator 2025 2024 2023 2022 2021 2019 2018 2017 2016
Revenue 20 899 054 € 23 689 713 € 32 979 778 € 34 417 000 € 32 910 000 € 33 973 697 € 32 328 294 € 32 018 263 € 30 370 947 €
Net income -4 079 909 € -4 860 606 € -2 179 185 € -1 934 000 € -2 551 000 € 239 097 € 718 999 € -869 920 € -1 763 962 €
EBITDA -3 186 385 € -2 842 839 € -1 388 143 € -1 621 000 € -2 047 000 € 934 675 € 386 700 € -251 312 € -1 339 620 €
Net margin -19.5% -20.5% -6.6% -5.6% -7.8% 0.7% 2.2% -2.7% -5.8%

Revenue and income statement

In 2025, LES FERMIERS OCCITANS achieves revenue of 20.9 M€. Activity remains stable over the period (CAGR: -4.1%). Significant drop of -12% vs 2024. After deducting consumption (14.6 M€), gross margin stands at 6.3 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 -3.2 M€, representing -15.2% of revenue. Warning negative scissor effect: despite revenue change (-12%), EBITDA varies by -12%, reducing margin by 3.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -4.1 M€ (-19.5% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

20 899 054 €

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

6 291 298 €

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

-3 186 385 €

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

-3 127 789 €

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

-4 079 909 €

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

-15.1%

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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 -0%. 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 -68%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-0.052%

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

-67.693%

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

-15.929%

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

-0.001

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

22.5%

Solvency indicators evolution
LES FERMIERS OCCITANS

Sector positioning

Debt ratio
-0.05 2025
2023
2024
2025
Q1: 1.49
Med: 9.45
Q3: 53.07
Excellent -6 pts over 3 years

In 2025, the debt ratio of LES FERMIERS OCCITANS (-0.05) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-67.69% 2025
2023
2024
2025
Q1: 28.92%
Med: 49.49%
Q3: 62.33%
Watch

In 2025, the financial autonomy of LES FERMIERS OCCITANS (-67.7%) 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
-0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.1 years
Q3: 0.98 years
Excellent

In 2025, the repayment capacity of LES FERMIERS OCCITANS (-0.00) 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 36.85. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

36.847

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

-15.758

Liquidity indicators evolution
LES FERMIERS OCCITANS

Sector positioning

Liquidity ratio
36.85 2025
2023
2024
2025
Q1: 115.46
Med: 180.75
Q3: 244.62
Watch

In 2025, the liquidity ratio of LES FERMIERS OCCITANS (36.85) 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
-15.76x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.5x
Q3: 3.49x
Watch

In 2025, the interest coverage of LES FERMIERS OCCITANS (-15.8x) 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: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 89 days (= Average inventory / Cost of goods x 360). WCR is negative (-178 days): operations structurally generate cash. Notable WCR improvement over the period (-125%), freeing up cash.

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

-10 345 868 €

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

29 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

44 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

89 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

-178 j

WCR and payment terms evolution
LES FERMIERS OCCITANS

Positioning of LES FERMIERS OCCITANS 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 OCCITANS is estimated at 5 368 332 € (range 2 481 091€ - 9 764 489€). 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
2481k€ 5368k€ 9764k€
5 368 332 € Range: 2 481 091€ - 9 764 489€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
20 899 054 € × 0.26x = 5 368 333 €
Range: 2 481 091€ - 9 764 489€

Only this financial indicator is available for this company.

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 OCCITANS 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 OCCITANS

What is the revenue of LES FERMIERS OCCITANS ?

The revenue of LES FERMIERS OCCITANS in 2025 is 20.9 M€.

Is LES FERMIERS OCCITANS profitable?

LES FERMIERS OCCITANS recorded a net loss in 2025.

Where is the headquarters of LES FERMIERS OCCITANS ?

The headquarters of LES FERMIERS OCCITANS is located in LABRUGUIERE (81290), in the department Tarn.

Where to find the tax return of LES FERMIERS OCCITANS ?

The tax return of LES FERMIERS OCCITANS 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 OCCITANS operate?

LES FERMIERS OCCITANS 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.