Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2003-01-30 (23 years)Status: ActiveBusiness sector: Transformation et conservation de la viande de boucherieLocation: BAUD (56150), Morbihan
PRO-DECOUPE : revenue, balance sheet and financial ratios
PRO-DECOUPE is a French company
founded 23 years ago,
specialized in the sector Transformation et conservation de la viande de boucherie.
Based in BAUD (56150),
this company of category PME
shows in 2024 a revenue of 2.1 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, PRO-DECOUPE generates positive net income of 449 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 149 k€ -> 449 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
448 987 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 22%. 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 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
21.973%
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
59.501%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
5.506
2.965
1.173
0.023
3.252
2.928
17.619
27.744
30.679
21.973
Financial autonomy
67.155
69.064
73.685
72.956
75.11
61.928
54.652
52.969
55.351
59.501
Repayment capacity
None
None
None
None
None
None
0.213
0.322
0.372
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
16.044%
20.358%
19.294%
None%
Sector positioning
Debt ratio
21.972025
2023
2024
2025
Q1: 9.58
Med: 37.43
Q3: 124.32
Good-9 pts over 3 years
In 2025, the debt ratio of PRO-DECOUPE (21.97) 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
59.5%2025
2023
2024
2025
Q1: 20.43%
Med: 40.99%
Q3: 58.39%
Excellent
In 2025, the financial autonomy of PRO-DECOUPE (59.5%) 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
0.37 years2024
2023
2024
Q1: 0.0 years
Med: 0.71 years
Q3: 3.84 years
Good-9 pts over 2 years
In 2024, the repayment capacity of PRO-DECOUPE (0.37) 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 256.71. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
256.708
Liquidity indicators evolution PRO-DECOUPE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
293.504
251.141
289.679
255.282
340.59
193.876
185.872
205.739
238.945
256.708
Interest coverage
None
None
None
None
None
None
0.053
0.161
0.583
None
Sector positioning
Liquidity ratio
256.712025
2023
2024
2025
Q1: 98.32
Med: 164.06
Q3: 254.83
Excellent+8 pts over 3 years
In 2025, the liquidity ratio of PRO-DECOUPE (256.71) 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
0.58x2024
2023
2024
Q1: 0.0x
Med: 1.24x
Q3: 9.81x
Average+6 pts over 2 years
In 2024, the interest coverage of PRO-DECOUPE (0.6x) 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.
Operating WCR (2025)
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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
0 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
0 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 and payment terms evolution PRO-DECOUPE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
102 590 €
20 154 €
68 805 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
5
5
6
0
Customer payment term (days)
0
0
0
0
0
0
20
21
19
0
Supplier payment term (days)
0
0
0
0
0
0
38
48
39
0
Positioning of PRO-DECOUPE 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 380 602€ to 2 311 961€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2025
Indicative
380k€914k€2311k€
914 340 €Range: 380 602€ - 2 311 961€
NAF 5 all-time
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 PRO-DECOUPE with other companies in the same sector:
Yes, PRO-DECOUPE generated a net profit of 449 k€ in 2025.
Where is the headquarters of PRO-DECOUPE ?
The headquarters of PRO-DECOUPE is located in BAUD (56150), in the department Morbihan.
Where to find the tax return of PRO-DECOUPE ?
The tax return of PRO-DECOUPE 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 PRO-DECOUPE operate?
PRO-DECOUPE 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.
Item evolution
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