LES VOLAILLERS DU DAUPHINE CAPAG : revenue, balance sheet and financial ratios

LES VOLAILLERS DU DAUPHINE CAPAG is a French company founded 126 years ago, specialized in the sector Transformation et conservation de la viande de volaille. Based in CHATEAUNEUF-DE-GALAURE (26330), this company of category ETI shows in 2024 a revenue of 19.1 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 VOLAILLERS DU DAUPHINE CAPAG (SIREN 301169447)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 19 059 704 € 17 112 974 € 14 793 347 € 13 498 184 € 12 378 300 € 11 422 638 € 10 451 705 € 9 852 366 € 9 042 386 €
Net income 32 574 € 25 105 € 54 070 € 89 299 € 50 673 € 130 302 € 151 971 € 204 622 € 202 294 €
EBITDA 261 306 € 367 274 € 452 698 € 755 299 € 735 017 € 688 230 € 834 783 € 690 173 € 593 250 €
Net margin 0.2% 0.1% 0.4% 0.7% 0.4% 1.1% 1.5% 2.1% 2.2%

Revenue and income statement

In 2024, LES VOLAILLERS DU DAUPHINE CAPAG achieves revenue of 19.1 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.8%. Vs 2023, growth of +11% (17.1 M€ -> 19.1 M€). After deducting consumption (12.8 M€), gross margin stands at 6.3 M€, i.e. a rate of 33%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 261 k€, representing 1.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 33 k€, i.e. 0.2% 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

19 059 704 €

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

6 300 786 €

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

261 306 €

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

-13 211 €

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

32 574 €

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

1.4%

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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 8%. 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 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.4% 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

8.406%

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

21.611%

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

1.398%

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

0.326

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

13.0%

Solvency indicators evolution
LES VOLAILLERS DU DAUPHINE CAPAG

Sector positioning

Debt ratio
8.41 2024
2022
2023
2024
Q1: 2.64
Med: 23.39
Q3: 68.7
Good -28 pts over 3 years

In 2024, the debt ratio of LES VOLAILLERS DU DAUPHIN... (8.41) 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
21.61% 2024
2022
2023
2024
Q1: 20.81%
Med: 46.78%
Q3: 59.92%
Average

In 2024, the financial autonomy of LES VOLAILLERS DU DAUPHIN... (21.6%) 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
0.33 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.33 years
Q3: 1.52 years
Good -10 pts over 3 years

In 2024, the repayment capacity of LES VOLAILLERS DU DAUPHIN... (0.33) 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 109.40. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

109.402

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

0.034

Liquidity indicators evolution
LES VOLAILLERS DU DAUPHINE CAPAG

Sector positioning

Liquidity ratio
109.4 2024
2022
2023
2024
Q1: 112.88
Med: 179.72
Q3: 276.13
Watch -11 pts over 3 years

In 2024, the liquidity ratio of LES VOLAILLERS DU DAUPHIN... (109.40) 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
0.03x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.63x
Q3: 5.56x
Average -27 pts over 3 years

In 2024, the interest coverage of LES VOLAILLERS DU DAUPHIN... (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: 22 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 36 days of revenue, i.e. 1.9 M€ to permanently finance. Over 2016-2024, WCR increased by +139%, 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

1 914 928 €

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

58 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

1 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

36 j

WCR and payment terms evolution
LES VOLAILLERS DU DAUPHINE CAPAG

Positioning of LES VOLAILLERS DU DAUPHINE CAPAG 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 VOLAILLERS DU DAUPHINE CAPAG is estimated at 1 919 561 € (range 888 889€ - 3 741 262€). With an EBITDA of 261 306€, 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 2024
164 transactions
888k€ 1919k€ 3741k€
1 919 561 € Range: 888 889€ - 3 741 262€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
261 306 € × 3.3x
Estimation 851 328 €
404 631€ - 2 018 039€
Revenue Multiple 30%
19 059 704 € × 0.26x
Estimation 4 895 860 €
2 262 728€ - 8 905 105€
Net Income Multiple 20%
32 574 € × 3.9x
Estimation 125 698 €
38 781€ - 303 556€

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 VOLAILLERS DU DAUPHINE CAPAG 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 VOLAILLERS DU DAUPHINE CAPAG

What is the revenue of LES VOLAILLERS DU DAUPHINE CAPAG ?

The revenue of LES VOLAILLERS DU DAUPHINE CAPAG in 2024 is 19.1 M€.

Is LES VOLAILLERS DU DAUPHINE CAPAG profitable?

Yes, LES VOLAILLERS DU DAUPHINE CAPAG generated a net profit of 33 k€ in 2024.

Where is the headquarters of LES VOLAILLERS DU DAUPHINE CAPAG ?

The headquarters of LES VOLAILLERS DU DAUPHINE CAPAG is located in CHATEAUNEUF-DE-GALAURE (26330), in the department Drome.

Where to find the tax return of LES VOLAILLERS DU DAUPHINE CAPAG ?

The tax return of LES VOLAILLERS DU DAUPHINE CAPAG 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 VOLAILLERS DU DAUPHINE CAPAG operate?

LES VOLAILLERS DU DAUPHINE CAPAG 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.