LES SALAISONS DIJON.A.SABATIER : revenue, balance sheet and financial ratios

LES SALAISONS DIJON.A.SABATIER is a French company founded 35 years ago, specialized in the sector Préparation industrielle de produits à base de viande. Based in DIJON (21000), this company of category PME shows in 2024 a revenue of 10.7 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 SALAISONS DIJON.A.SABATIER (SIREN 380773408)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 10 713 264 € 12 278 485 € 12 218 153 € 11 206 806 € 10 824 940 € 10 716 937 € 10 735 169 € 11 322 455 € N/C
Net income -684 585 € -234 806 € 30 338 € 336 025 € -20 104 € -649 350 € 12 130 € -109 398 € 105 147 €
EBITDA -1 096 803 € -193 981 € 210 837 € 548 889 € 131 042 € -534 194 € 117 256 € 57 618 € -10 855 335 €
Net margin -6.4% -1.9% 0.2% 3.0% -0.2% -6.1% 0.1% -1.0% N/C

Revenue and income statement

In 2024, LES SALAISONS DIJON.A.SABATIER achieves revenue of 10.7 M€. Activity remains stable over the period (CAGR: -0.8%). Significant drop of -13% vs 2023. After deducting consumption (7.3 M€), gross margin stands at 3.5 M€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1.1 M€, representing -10.2% of revenue. Warning negative scissor effect: despite revenue change (-13%), EBITDA varies by -465%, reducing margin by 8.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -685 k€ (-6.4% 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

10 713 264 €

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

3 461 985 €

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

-1 096 803 €

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

-932 653 €

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

-684 585 €

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

-10.2%

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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 73%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory.

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

72.586%

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

34.874%

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

-3.698%

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

-3.413

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

31.8%

Solvency indicators evolution
LES SALAISONS DIJON.A.SABATIER

Sector positioning

Debt ratio
72.59 2024
2022
2023
2024
Q1: 6.45
Med: 32.78
Q3: 90.97
Average +12 pts over 3 years

In 2024, the debt ratio of LES SALAISONS DIJON.A.SAB... (72.59) 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
34.87% 2024
2022
2023
2024
Q1: 22.29%
Med: 47.18%
Q3: 63.72%
Average -22 pts over 3 years

In 2024, the financial autonomy of LES SALAISONS DIJON.A.SAB... (34.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-3.41 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.93 years
Q3: 4.06 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of LES SALAISONS DIJON.A.SAB... (-3.41) 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 126.99. 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

126.993

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

-2.625

Liquidity indicators evolution
LES SALAISONS DIJON.A.SABATIER

Sector positioning

Liquidity ratio
126.99 2024
2022
2023
2024
Q1: 131.3
Med: 205.86
Q3: 315.92
Watch -30 pts over 3 years

In 2024, the liquidity ratio of LES SALAISONS DIJON.A.SAB... (126.99) 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
-2.62x 2024
2022
2023
2024
Q1: 0.0x
Med: 3.12x
Q3: 13.56x
Watch -50 pts over 3 years

In 2024, the interest coverage of LES SALAISONS DIJON.A.SAB... (-2.6x) 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: 38 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 83 days of revenue, i.e. 2.5 M€ 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

2 475 621 €

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

38 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

63 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

18 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

83 j

WCR and payment terms evolution
LES SALAISONS DIJON.A.SABATIER

Positioning of LES SALAISONS DIJON.A.SABATIER in its sector

Comparison with sector Préparation industrielle de produits à base de viande

Valuation estimate

Based on 108 transactions of similar company sales (all years), the value of LES SALAISONS DIJON.A.SABATIER is estimated at 2 751 912 € (range 1 448 565€ - 4 676 898€). 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 2024
108 transactions
1448k€ 2751k€ 4676k€
2 751 912 € Range: 1 448 565€ - 4 676 898€
NAF 5 all-time

Valuation method used

Revenue Multiple
10 713 264 € × 0.26x = 2 751 912 €
Range: 1 448 565€ - 4 676 898€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 108 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 (Préparation industrielle de produits à base de viande)

Compare LES SALAISONS DIJON.A.SABATIER with other companies in the same sector:

Voir toutes les statistiques du secteur Préparation industrielle de produits à base de viande

Frequently asked questions about LES SALAISONS DIJON.A.SABATIER

What is the revenue of LES SALAISONS DIJON.A.SABATIER ?

The revenue of LES SALAISONS DIJON.A.SABATIER in 2024 is 10.7 M€.

Is LES SALAISONS DIJON.A.SABATIER profitable?

LES SALAISONS DIJON.A.SABATIER recorded a net loss in 2024.

Where is the headquarters of LES SALAISONS DIJON.A.SABATIER ?

The headquarters of LES SALAISONS DIJON.A.SABATIER is located in DIJON (21000), in the department Cote-d'Or.

Where to find the tax return of LES SALAISONS DIJON.A.SABATIER ?

The tax return of LES SALAISONS DIJON.A.SABATIER 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 SALAISONS DIJON.A.SABATIER operate?

LES SALAISONS DIJON.A.SABATIER operates in the sector Préparation industrielle de produits à base de viande (NAF code 10.13A). See the 'Sector positioning' section above to compare the company with its competitors.