P.M.DECAYZAC.FOIE GRAS.FR : revenue, balance sheet and financial ratios

P.M.DECAYZAC.FOIE GRAS.FR is a French company founded 35 years ago, specialized in the sector Vente à distance sur catalogue spécialisé. Based in CAHORS (46000), this company of category PME shows in 2025 a revenue of 4.8 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 - P.M.DECAYZAC.FOIE GRAS.FR (SIREN 381151521)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 775 482 € 4 847 955 € 5 984 031 € 7 304 989 € 7 586 429 € 5 981 707 € N/C N/C 7 421 186 € 7 504 270 €
Net income 244 € 500 372 € 70 555 € 493 933 € 527 258 € -456 370 € 190 121 € 625 926 € 786 451 € 417 003 €
EBITDA 441 912 € 784 630 € 1 041 450 € 668 731 € 492 978 € -510 861 € N/C N/C 1 206 564 € 668 301 €
Net margin 0.0% 10.3% 1.2% 6.8% 7.0% -7.6% N/C N/C 10.6% 5.6%

Revenue and income statement

In 2025, P.M.DECAYZAC.FOIE GRAS.FR achieves revenue of 4.8 M€. Activity remains stable over the period (CAGR: -4.9%). Slight decline of -1% vs 2024. After deducting consumption (2.4 M€), gross margin stands at 2.4 M€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 442 k€, representing 9.3% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -44%, reducing margin by 6.9 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 244 €, i.e. 0.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 775 482 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 370 596 €

EBITDA (2025) ?
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

441 912 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

446 766 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

244 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.3%

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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 0%. 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 91%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 8.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.002%

Financial autonomy (2025) ?
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

91.125%

Cash flow / Revenue (2025) ?
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

8.537%

Repayment capacity (2025) ?
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

0.0

Asset age ratio (2025) ?
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

85.9%

Solvency indicators evolution
P.M.DECAYZAC.FOIE GRAS.FR

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 0.0
Med: 7.11
Q3: 47.58
Excellent -11 pts over 3 years

In 2025, the debt ratio of P.M.DECAYZAC.FOIE GRAS.FR (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
91.12% 2025
2023
2024
2025
Q1: 0.0%
Med: 22.75%
Q3: 56.26%
Excellent

In 2025, the financial autonomy of P.M.DECAYZAC.FOIE GRAS.FR (91.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 0.42 years
Excellent -25 pts over 3 years

In 2025, the repayment capacity of P.M.DECAYZAC.FOIE GRAS.FR (0.00) 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 874.96. 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 93.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

874.96

Interest coverage (2025) ?
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

93.224

Liquidity indicators evolution
P.M.DECAYZAC.FOIE GRAS.FR

Sector positioning

Liquidity ratio
874.96 2025
2023
2024
2025
Q1: 114.18
Med: 230.1
Q3: 423.6
Excellent

In 2025, the liquidity ratio of P.M.DECAYZAC.FOIE GRAS.FR (874.96) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
93.22x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 0.41x
Excellent

In 2025, the interest coverage of P.M.DECAYZAC.FOIE GRAS.FR (93.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Inventory turnover is 89 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 214 days of revenue, i.e. 2.8 M€ to permanently finance.

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

2 834 249 €

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

12 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

42 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

89 j

WCR in days of revenue (2025) ?
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

214 j

WCR and payment terms evolution
P.M.DECAYZAC.FOIE GRAS.FR

Positioning of P.M.DECAYZAC.FOIE GRAS.FR in its sector

Comparison with sector Vente à distance sur catalogue spécialisé

Valuation estimate

Based on 121 transactions of similar company sales (all years), the value of P.M.DECAYZAC.FOIE GRAS.FR is estimated at 1 090 811 € (range 531 806€ - 2 461 728€). With an EBITDA of 441 912€, the sector multiple of 3.2x is applied. The price/revenue ratio is 0.27x (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 2025
121 transactions
531k€ 1090k€ 2461k€
1 090 811 € Range: 531 806€ - 2 461 728€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
441 912 € × 3.2x
Estimation 1 407 739 €
615 074€ - 3 260 244€
Revenue Multiple 30%
4 775 482 € × 0.27x
Estimation 1 289 196 €
747 366€ - 2 770 373€
Net Income Multiple 20%
244 € × 3.8x
Estimation 917 €
299€ - 2 475€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 121 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 (Vente à distance sur catalogue spécialisé)

Compare P.M.DECAYZAC.FOIE GRAS.FR with other companies in the same sector:

Voir toutes les statistiques du secteur Vente à distance sur catalogue spécialisé

Frequently asked questions about P.M.DECAYZAC.FOIE GRAS.FR

What is the revenue of P.M.DECAYZAC.FOIE GRAS.FR ?

The revenue of P.M.DECAYZAC.FOIE GRAS.FR in 2025 is 4.8 M€.

Is P.M.DECAYZAC.FOIE GRAS.FR profitable?

Yes, P.M.DECAYZAC.FOIE GRAS.FR generated a net profit of 244€ in 2025.

Where is the headquarters of P.M.DECAYZAC.FOIE GRAS.FR ?

The headquarters of P.M.DECAYZAC.FOIE GRAS.FR is located in CAHORS (46000), in the department Lot.

Where to find the tax return of P.M.DECAYZAC.FOIE GRAS.FR ?

The tax return of P.M.DECAYZAC.FOIE GRAS.FR 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 P.M.DECAYZAC.FOIE GRAS.FR operate?

P.M.DECAYZAC.FOIE GRAS.FR operates in the sector Vente à distance sur catalogue spécialisé (NAF code 47.91B). See the 'Sector positioning' section above to compare the company with its competitors.