SA GAVAND ET PRUDENT : revenue, balance sheet and financial ratios

SA GAVAND ET PRUDENT is a French company founded 43 years ago, specialized in the sector Transformation et conservation de la viande de volaille. Based in SALAVRE (01270), this company of category PME shows in 2025 a revenue of 1.8 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 - SA GAVAND ET PRUDENT (SIREN 327033726)
Indicator 2025 2024 2023 2022 2021 2020 2017 2016 2015
Revenue 1 780 654 € 1 700 348 € 1 271 586 € 1 197 035 € 1 180 763 € 1 188 861 € 1 560 645 € 1 757 852 € 2 150 090 €
Net income 79 715 € 67 306 € 40 652 € 65 889 € 55 108 € 38 492 € 152 712 € 61 122 € 148 431 €
EBITDA -189 863 € -184 098 € -274 906 € -326 432 € -326 268 € -364 192 € -287 536 € -173 926 € -153 582 €
Net margin 4.5% 4.0% 3.2% 5.5% 4.7% 3.2% 9.8% 3.5% 6.9%

Revenue and income statement

In 2025, SA GAVAND ET PRUDENT achieves revenue of 1.8 M€. Activity remains stable over the period (CAGR: -1.9%). Vs 2024: +5%. After deducting consumption (88 k€), gross margin stands at 1.7 M€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -190 k€, representing -10.7% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 80 k€, i.e. 4.5% 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

1 780 654 €

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

1 692 571 €

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

-189 863 €

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

85 662 €

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

79 715 €

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

-10.6%

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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 20%. 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 52%. 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 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.1% 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 (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

20.465%

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

52.353%

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

11.072%

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

1.075

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

32.1%

Solvency indicators evolution
SA GAVAND ET PRUDENT

Sector positioning

Debt ratio
20.46 2025
2023
2024
2025
Q1: 1.49
Med: 9.45
Q3: 53.07
Average +20 pts over 3 years

In 2025, the debt ratio of SA GAVAND ET PRUDENT (20.46) 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
52.35% 2025
2023
2024
2025
Q1: 28.92%
Med: 49.49%
Q3: 62.33%
Good -22 pts over 3 years

In 2025, the financial autonomy of SA GAVAND ET PRUDENT (52.4%) 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
1.07 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.1 years
Q3: 0.98 years
Watch +18 pts over 3 years

In 2025, the repayment capacity of SA GAVAND ET PRUDENT (1.07) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 171.93. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

171.932

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

-3.235

Liquidity indicators evolution
SA GAVAND ET PRUDENT

Sector positioning

Liquidity ratio
171.93 2025
2023
2024
2025
Q1: 115.46
Med: 180.75
Q3: 244.62
Average -15 pts over 3 years

In 2025, the liquidity ratio of SA GAVAND ET PRUDENT (171.93) 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.

Interest coverage
-3.23x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.5x
Q3: 3.49x
Watch

In 2025, the interest coverage of SA GAVAND ET PRUDENT (-3.2x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 73 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 143 days. Excellent situation: suppliers finance 70 days of the operating cycle (retail model). Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 135 days of revenue, i.e. 669 k€ to permanently finance. Notable WCR improvement over the period (-49%), freeing up cash.

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

669 027 €

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

73 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

143 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

1 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

135 j

WCR and payment terms evolution
SA GAVAND ET PRUDENT

Positioning of SA GAVAND ET PRUDENT 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 SA GAVAND ET PRUDENT is estimated at 397 480 € (range 164 799€ - 796 320€). 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 2025
164 transactions
164k€ 397k€ 796k€
397 480 € Range: 164 799€ - 796 320€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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Revenue Multiple 30%
1 780 654 € × 0.26x
Estimation 457 396 €
211 395€ - 831 960€
Net Income Multiple 20%
79 715 € × 3.9x
Estimation 307 607 €
94 906€ - 742 861€

Valuation evolution

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 SA GAVAND ET PRUDENT 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 SA GAVAND ET PRUDENT

What is the revenue of SA GAVAND ET PRUDENT ?

The revenue of SA GAVAND ET PRUDENT in 2025 is 1.8 M€.

Is SA GAVAND ET PRUDENT profitable?

Yes, SA GAVAND ET PRUDENT generated a net profit of 80 k€ in 2025.

Where is the headquarters of SA GAVAND ET PRUDENT ?

The headquarters of SA GAVAND ET PRUDENT is located in SALAVRE (01270), in the department Ain.

Where to find the tax return of SA GAVAND ET PRUDENT ?

The tax return of SA GAVAND ET PRUDENT 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 SA GAVAND ET PRUDENT operate?

SA GAVAND ET PRUDENT 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.