LIMOUJOUX AUVERGNE VIANDES ET SALAISONS : revenue, balance sheet and financial ratios

LIMOUJOUX AUVERGNE VIANDES ET SALAISONS is a French company founded 13 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in CLERMONT-FERRAND (63100), this company of category PME shows in 2023 a revenue of 15.2 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 - LIMOUJOUX AUVERGNE VIANDES ET SALAISONS (SIREN 752895896)
Indicator 2023 2021 2020 2019 2018 2017 2016
Revenue 15 206 597 € 13 373 802 € 14 328 030 € 14 617 154 € 14 021 733 € 14 276 189 € 14 070 665 €
Net income 198 417 € 479 527 € 238 400 € 31 897 € 122 253 € 4 174 € 161 521 €
EBITDA 480 263 € 1 103 955 € 869 169 € 334 767 € 374 678 € 314 356 € 250 220 €
Net margin 1.3% 3.6% 1.7% 0.2% 0.9% 0.0% 1.1%

Revenue and income statement

In 2023, LIMOUJOUX AUVERGNE VIANDES ET SALAISONS achieves revenue of 15.2 M€. Revenue is growing positively over 7 years (CAGR: +1.1%). Vs 2021, growth of +14% (13.4 M€ -> 15.2 M€). After deducting consumption (9.4 M€), gross margin stands at 5.8 M€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 480 k€, representing 3.2% of revenue. Warning negative scissor effect: despite revenue change (+14%), EBITDA varies by -56%, reducing margin by 5.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 198 k€, i.e. 1.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

15 206 597 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 823 803 €

EBITDA (2023) ?
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

480 263 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

240 415 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

198 417 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.2%

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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 47%. Debt remains under control: the company retains capacity to raise new debt if needed. 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 2.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

46.526%

Financial autonomy (2023) ?
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

41.212%

Cash flow / Revenue (2023) ?
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

2.472%

Repayment capacity (2023) ?
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

2.79

Asset age ratio (2023) ?
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

38.6%

Solvency indicators evolution
LIMOUJOUX AUVERGNE VIANDES ET SALAISONS

Sector positioning

Debt ratio
46.53 2023
2020
2021
2023
Q1: 0.76
Med: 34.57
Q3: 112.17
Average -10 pts over 3 years

In 2023, the debt ratio of LIMOUJOUX AUVERGNE VIANDE... (46.53) 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
41.21% 2023
2020
2021
2023
Q1: 13.61%
Med: 34.8%
Q3: 54.26%
Good -8 pts over 3 years

In 2023, the financial autonomy of LIMOUJOUX AUVERGNE VIANDE... (41.2%) 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
2.79 years 2023
2020
2021
2023
Q1: -0.04 years
Med: 0.37 years
Q3: 3.02 years
Average

In 2023, the repayment capacity of LIMOUJOUX AUVERGNE VIANDE... (2.79) 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 160.67. 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 5.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

160.671

Interest coverage (2023) ?
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

5.051

Liquidity indicators evolution
LIMOUJOUX AUVERGNE VIANDES ET SALAISONS

Sector positioning

Liquidity ratio
160.67 2023
2020
2021
2023
Q1: 101.85
Med: 152.39
Q3: 232.15
Good -22 pts over 3 years

In 2023, the liquidity ratio of LIMOUJOUX AUVERGNE VIANDE... (160.67) 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
5.05x 2023
2020
2021
2023
Q1: 0.0x
Med: 0.77x
Q3: 6.69x
Good -7 pts over 3 years

In 2023, the interest coverage of LIMOUJOUX AUVERGNE VIANDE... (5.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 31 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 46 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 49 days of revenue, i.e. 2.1 M€ to permanently finance.

Operating WCR (2023) ?
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

2 060 038 €

Customer credit (2023) ?
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 (2023) ?
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

31 j

Inventory turnover (2023) ?
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

46 j

WCR in days of revenue (2023) ?
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

49 j

WCR and payment terms evolution
LIMOUJOUX AUVERGNE VIANDES ET SALAISONS

Positioning of LIMOUJOUX AUVERGNE VIANDES ET SALAISONS 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 510 227€ to 3 311 195€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
510k€ 1495k€ 3311k€
1 495 805 € Range: 510 227€ - 3 311 195€
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 LIMOUJOUX AUVERGNE VIANDES ET SALAISONS 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 LIMOUJOUX AUVERGNE VIANDES ET SALAISONS

What is the revenue of LIMOUJOUX AUVERGNE VIANDES ET SALAISONS ?

The revenue of LIMOUJOUX AUVERGNE VIANDES ET SALAISONS in 2023 is 15.2 M€.

Is LIMOUJOUX AUVERGNE VIANDES ET SALAISONS profitable?

Yes, LIMOUJOUX AUVERGNE VIANDES ET SALAISONS generated a net profit of 198 k€ in 2023.

Where is the headquarters of LIMOUJOUX AUVERGNE VIANDES ET SALAISONS ?

The headquarters of LIMOUJOUX AUVERGNE VIANDES ET SALAISONS is located in CLERMONT-FERRAND (63100), in the department Puy-de-Dome.

Where to find the tax return of LIMOUJOUX AUVERGNE VIANDES ET SALAISONS ?

The tax return of LIMOUJOUX AUVERGNE VIANDES ET SALAISONS 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 LIMOUJOUX AUVERGNE VIANDES ET SALAISONS operate?

LIMOUJOUX AUVERGNE VIANDES ET SALAISONS 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.