SA GLACIERE ENTREPOT FRIGORIFIQUE AUVERG : revenue, balance sheet and financial ratios

SA GLACIERE ENTREPOT FRIGORIFIQUE AUVERG is a French company founded 71 years ago, specialized in the sector Entreposage et stockage frigorifique. Based in GERZAT (63360), this company of category GE shows in 2021 a revenue of 4.5 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 GLACIERE ENTREPOT FRIGORIFIQUE AUVERG (SIREN 855201232)
Indicator 2021 2016
Revenue 4 511 687 € 3 687 380 €
Net income 597 975 € 263 845 €
EBITDA 1 629 793 € 1 351 468 €
Net margin 13.3% 7.2%

Revenue and income statement

In 2021, SA GLACIERE ENTREPOT FRIGORIFIQUE AUVERG achieves revenue of 4.5 M€. Vs 2016, growth of +22% (3.7 M€ -> 4.5 M€). After deducting consumption (0 €), gross margin stands at 4.5 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.6 M€, representing 36.1% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 598 k€, i.e. 13.3% of revenue. This profit can be retained or distributed to shareholders.

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

4 511 687 €

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

4 511 687 €

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

1 629 793 €

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

899 161 €

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

597 975 €

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

36.1%

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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 88%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 22.5% 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 (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

0.079%

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

88.018%

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

22.512%

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

0.008

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

38.9%

Solvency indicators evolution
SA GLACIERE ENTREPOT FRIGORIFIQUE AUVERG

Sector positioning

Debt ratio
0.08 2021
2016
2021
Q1: 0.0
Med: 10.12
Q3: 98.21
Good -8 pts over 2 years

In 2021, the debt ratio of SA GLACIERE ENTREPOT FRIG... (0.08) 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
88.02% 2021
2016
2021
Q1: 18.89%
Med: 41.29%
Q3: 63.5%
Excellent

In 2021, the financial autonomy of SA GLACIERE ENTREPOT FRIG... (88.0%) 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
0.01 years 2021
2016
2021
Q1: 0.0 years
Med: 0.09 years
Q3: 2.28 years
Good -25 pts over 2 years

In 2021, the repayment capacity of SA GLACIERE ENTREPOT FRIG... (0.01) 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 770.02. 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 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.

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

770.018

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

0.762

Liquidity indicators evolution
SA GLACIERE ENTREPOT FRIGORIFIQUE AUVERG

Sector positioning

Liquidity ratio
770.02 2021
2016
2021
Q1: 104.31
Med: 182.41
Q3: 346.15
Excellent

In 2021, the liquidity ratio of SA GLACIERE ENTREPOT FRIG... (770.02) 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
0.76x 2021
2016
2021
Q1: 0.0x
Med: 0.18x
Q3: 5.01x
Good

In 2021, the interest coverage of SA GLACIERE ENTREPOT FRIG... (0.8x) 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: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 123 days. Excellent situation: suppliers finance 91 days of the operating cycle (retail model). Overall, WCR represents 208 days of revenue, i.e. 2.6 M€ to permanently finance.

Operating WCR (2021) ?
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

2 611 229 €

Customer credit (2021) ?
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

32 j

Supplier credit (2021) ?
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

123 j

Inventory turnover (2021) ?
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

208 j

WCR and payment terms evolution
SA GLACIERE ENTREPOT FRIGORIFIQUE AUVERG

Positioning of SA GLACIERE ENTREPOT FRIGORIFIQUE AUVERG in its sector

Comparison with sector Entreposage et stockage frigorifique

Valuation estimate

Based on 77 transactions of similar company sales (all years), the value of SA GLACIERE ENTREPOT FRIGORIFIQUE AUVERG is estimated at 1 165 656 € (range 543 920€ - 2 957 727€). With an EBITDA of 1 629 793€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.14x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
77 tx
543k€ 1165k€ 2957k€
1 165 656 € Range: 543 920€ - 2 957 727€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 629 793 € × 1.0x
Estimation 1 656 524 €
732 138€ - 3 915 111€
Revenue Multiple 30%
4 511 687 € × 0.14x
Estimation 648 609 €
419 716€ - 1 551 852€
Net Income Multiple 20%
597 975 € × 1.2x
Estimation 714 058 €
259 683€ - 2 673 083€
How is this estimate calculated?

This estimate is based on the analysis of 77 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 (Entreposage et stockage frigorifique)

Compare SA GLACIERE ENTREPOT FRIGORIFIQUE AUVERG with other companies in the same sector:

Voir toutes les statistiques du secteur Entreposage et stockage frigorifique

Frequently asked questions about SA GLACIERE ENTREPOT FRIGORIFIQUE AUVERG

What is the revenue of SA GLACIERE ENTREPOT FRIGORIFIQUE AUVERG ?

The revenue of SA GLACIERE ENTREPOT FRIGORIFIQUE AUVERG in 2021 is 4.5 M€.

Is SA GLACIERE ENTREPOT FRIGORIFIQUE AUVERG profitable?

Yes, SA GLACIERE ENTREPOT FRIGORIFIQUE AUVERG generated a net profit of 598 k€ in 2021.

Where is the headquarters of SA GLACIERE ENTREPOT FRIGORIFIQUE AUVERG ?

The headquarters of SA GLACIERE ENTREPOT FRIGORIFIQUE AUVERG is located in GERZAT (63360), in the department Puy-de-Dome.

Where to find the tax return of SA GLACIERE ENTREPOT FRIGORIFIQUE AUVERG ?

The tax return of SA GLACIERE ENTREPOT FRIGORIFIQUE AUVERG 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 GLACIERE ENTREPOT FRIGORIFIQUE AUVERG operate?

SA GLACIERE ENTREPOT FRIGORIFIQUE AUVERG operates in the sector Entreposage et stockage frigorifique (NAF code 52.10A). See the 'Sector positioning' section above to compare the company with its competitors.