Le dernier exercice comptable publié pour cette entreprise remonte à 2021. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

L'OEUF DU PIGNADA : revenue, balance sheet and financial ratios

L'OEUF DU PIGNADA is a French company founded 13 years ago, specialized in the sector Élevage de volailles. Based in CLERMONT (40180), this company of category PME shows in 2021 a revenue of 576 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-09-19

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Sous tension

Point(s) de vigilance : exercice déficitaire.

In summary, L'OEUF DU PIGNADA is currently loss-making, which weighs on its accounts. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - L'OEUF DU PIGNADA (SIREN 792027070)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2016
Revenue N/C N/C N/C N/C 575 649 € 1 535 753 € 1 796 305 € 1 869 909 € 1 766 194 €
Net income -1 275 € 162 347 € -3 775 € 3 318 € -41 580 € 8 690 € 41 833 € 141 473 € 7 503 €
EBITDA N/C N/C N/C N/C -605 079 € -590 105 € 105 870 € 651 329 € 51 631 €
Net margin N/C N/C N/C N/C -7.2% 0.6% 2.3% 7.6% 0.4%

Revenue and income statement

In 2025, L'OEUF DU PIGNADA records a net loss of 1 k€. This deficit will reduce equity on the balance sheet.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

575 649 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

-387 685 €

EBITDA (2021) ?
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

-605 079 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-22 427 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-41 580 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-105.1%

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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 480%. This ratio is less favorable than the sector median (32.4%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 12%. This ratio is slightly less favorable than the sector median (47.3%).

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

480.2%

Financial autonomy (2021) ?
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

11.98%

Cash flow / Revenue (2021) ?
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

-108.44%

Repayment capacity (2021) ?
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

-0.9

Asset age ratio (2021) ?
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

45.0%

Solvency indicators evolution
L'OEUF DU PIGNADA

Sector positioning

Debt ratio
152.39% 2025
Q1: 8.27%
Med: 32.35%
Q3: 139.05%
Watch

In 2025, the debt ratio of L'OEUF DU PIGNADA (152.4%) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
24.41% 2025
Q1: 21.3%
Med: 47.3%
Q3: 66.82%
Average +17 pts over 3 years

In 2025, the financial autonomy of L'OEUF DU PIGNADA (24.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1.22. This ratio is slightly less favorable than the sector median (2.8).

Liquidity ratio (2021) ?
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

1.22

Interest coverage (2021) ?
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

-3.51

Liquidity indicators evolution
L'OEUF DU PIGNADA

Sector positioning

Liquidity ratio
1.9 2025
Q1: 1.41
Med: 2.81
Q3: 3.81
Average -7 pts over 3 years

In 2025, the liquidity ratio of L'OEUF DU PIGNADA (1.90) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. 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: 822 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 919 days. Excellent situation: suppliers finance 97 days of the operating cycle (retail model). Overall, WCR represents 156 days of revenue, i.e. 0 € to permanently finance. Between 2018 and 2021, WCR worsened by 117 days of revenue, signaling an increased financing need.

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

0 €

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

822 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

919 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

0 j

WCR in days of revenue (2021) ?
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

156 j

WCR and payment terms evolution
L'OEUF DU PIGNADA

Positioning of L'OEUF DU PIGNADA in its sector

Comparison with sector Élevage de volailles

Similar companies (Élevage de volailles)

Compare L'OEUF DU PIGNADA with other companies in the same sector:

Top companies in Élevage de volailles

Largest companies by revenue in the sector Élevage de volailles:

Top companies in Landes

Largest companies by revenue in the department Landes:

Frequently asked questions about L'OEUF DU PIGNADA

What is the revenue of L'OEUF DU PIGNADA ?

The revenue of L'OEUF DU PIGNADA in 2021 is 576 k€.

Is L'OEUF DU PIGNADA profitable?

L'OEUF DU PIGNADA recorded a net loss in 2025.

Where is the headquarters of L'OEUF DU PIGNADA ?

The headquarters of L'OEUF DU PIGNADA is located in CLERMONT (40180), in the department Landes.

Where to find the tax return of L'OEUF DU PIGNADA ?

The tax return of L'OEUF DU PIGNADA 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 L'OEUF DU PIGNADA operate?

L'OEUF DU PIGNADA operates in the sector Élevage de volailles (NAF code 01.47Z). See the 'Sector positioning' section above to compare the company with its competitors.