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MAISON PAGAN - LAHAGE FOIE GRAS : revenue, balance sheet and financial ratios

MAISON PAGAN - LAHAGE FOIE GRAS is a French company founded 34 years ago, specialized in the sector Transformation et conservation de la viande de volaille. Based in LAHAGE (31370), this company of category PME shows in 2017 a revenue of 305 k€. 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 - MAISON PAGAN - LAHAGE FOIE GRAS (SIREN 383789187)
Indicator 2017
Revenue 305 079 €
Net income 52 136 €
EBITDA 44 973 €
Net margin 17.1%

Revenue and income statement

In 2017, MAISON PAGAN - LAHAGE FOIE GRAS achieves revenue of 305 k€. After deducting consumption (158 k€), gross margin stands at 147 k€, i.e. a rate of 48%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 45 k€, representing 14.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 52 k€, i.e. 17.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

305 079 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

146 953 €

EBITDA (2017) ?
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

44 973 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

51 889 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

52 136 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

14.5%

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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 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

41.781%

Financial autonomy (2017) ?
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

47.609%

Cash flow / Revenue (2017) ?
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

17.431%

Repayment capacity (2017) ?
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

0.427

Solvency indicators evolution
MAISON PAGAN - LAHAGE FOIE GRAS

Sector positioning

Debt ratio
41.78 2017
2017
Q1: 3.95
Med: 30.71
Q3: 79.6
Average

In 2017, the debt ratio of MAISON PAGAN - LAHAGE FOI... (41.78) 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
47.61% 2017
2017
Q1: 20.43%
Med: 36.73%
Q3: 54.21%
Good

In 2017, the financial autonomy of MAISON PAGAN - LAHAGE FOI... (47.6%) 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
0.43 years 2017
2017
Q1: 0.0 years
Med: 0.44 years
Q3: 2.23 years
Good

In 2017, the repayment capacity of MAISON PAGAN - LAHAGE FOI... (0.43) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 3.2x. Financial charges are adequately covered by operations.

Liquidity ratio (2017) ?
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

0.0

Interest coverage (2017) ?
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

3.215

Liquidity indicators evolution
MAISON PAGAN - LAHAGE FOIE GRAS

Sector positioning

Liquidity ratio
0.0 2017
2017
Q1: 108.78
Med: 155.79
Q3: 233.4
Watch

In 2017, the liquidity ratio of MAISON PAGAN - LAHAGE FOI... (0.00) 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
3.21x 2017
2017
Q1: 0.0x
Med: 0.94x
Q3: 5.23x
Good

In 2017, the interest coverage of MAISON PAGAN - LAHAGE FOI... (3.2x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). WCR is negative (-27 days): operations structurally generate cash.

Operating WCR (2017) ?
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

-22 625 €

Customer credit (2017) ?
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

0 j

Supplier credit (2017) ?
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

38 j

Inventory turnover (2017) ?
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 (2017) ?
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

-27 j

WCR and payment terms evolution
MAISON PAGAN - LAHAGE FOIE GRAS

Positioning of MAISON PAGAN - LAHAGE FOIE GRAS 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 MAISON PAGAN - LAHAGE FOIE GRAS is estimated at 137 006 € (range 58 099€ - 313 593€). With an EBITDA of 44 973€, 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 2017
164 transactions
58k€ 137k€ 313k€
137 006 € Range: 58 099€ - 313 593€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
44 973 € × 3.3x
Estimation 146 521 €
69 640€ - 347 322€
Revenue Multiple 30%
305 079 € × 0.26x
Estimation 78 366 €
36 218€ - 142 539€
Net Income Multiple 20%
52 136 € × 3.9x
Estimation 201 184 €
62 071€ - 485 853€
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 MAISON PAGAN - LAHAGE FOIE GRAS 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 MAISON PAGAN - LAHAGE FOIE GRAS

What is the revenue of MAISON PAGAN - LAHAGE FOIE GRAS ?

The revenue of MAISON PAGAN - LAHAGE FOIE GRAS in 2017 is 305 k€.

Is MAISON PAGAN - LAHAGE FOIE GRAS profitable?

Yes, MAISON PAGAN - LAHAGE FOIE GRAS generated a net profit of 52 k€ in 2017.

Where is the headquarters of MAISON PAGAN - LAHAGE FOIE GRAS ?

The headquarters of MAISON PAGAN - LAHAGE FOIE GRAS is located in LAHAGE (31370), in the department Haute-Garonne.

Where to find the tax return of MAISON PAGAN - LAHAGE FOIE GRAS ?

The tax return of MAISON PAGAN - LAHAGE FOIE GRAS 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 MAISON PAGAN - LAHAGE FOIE GRAS operate?

MAISON PAGAN - LAHAGE FOIE GRAS 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.