SA MARCHE DES VIANDES ET ABATS : revenue, balance sheet and financial ratios

SA MARCHE DES VIANDES ET ABATS is a French company founded 31 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in LILLE (59000), this company of category PME shows in 2024 a revenue of 26.2 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 MARCHE DES VIANDES ET ABATS (SIREN 397426842)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue 26 155 489 € 19 184 618 € 12 473 782 € 8 474 094 € 9 959 879 € 9 186 321 € 8 754 759 € 8 025 074 €
Net income 735 986 € 472 802 € 222 011 € 8 369 € 135 926 € 151 321 € 162 841 € 133 314 €
EBITDA 1 162 266 € 984 217 € 501 763 € 218 244 € 324 860 € 276 787 € 314 383 € 261 533 €
Net margin 2.8% 2.5% 1.8% 0.1% 1.4% 1.6% 1.9% 1.7%

Revenue and income statement

In 2024, SA MARCHE DES VIANDES ET ABATS achieves revenue of 26.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +15.9%. Vs 2022, growth of +36% (19.2 M€ -> 26.2 M€). After deducting consumption (20.8 M€), gross margin stands at 5.3 M€, i.e. a rate of 20%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.2 M€, representing 4.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 736 k€, i.e. 2.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

26 155 489 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 340 984 €

EBITDA (2024) ?
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

1 162 266 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

918 599 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

735 986 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.4%

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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 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

44.046%

Financial autonomy (2024) ?
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

31.928%

Cash flow / Revenue (2024) ?
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

3.304%

Repayment capacity (2024) ?
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

0.753

Asset age ratio (2024) ?
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

38.4%

Solvency indicators evolution
SA MARCHE DES VIANDES ET ABATS

Sector positioning

Debt ratio
44.05 2024
2021
2022
2024
Q1: 2.7
Med: 34.43
Q3: 111.38
Average -22 pts over 3 years

In 2024, the debt ratio of SA MARCHE DES VIANDES ET ... (44.05) 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
31.93% 2024
2021
2022
2024
Q1: 11.96%
Med: 33.85%
Q3: 54.62%
Average +15 pts over 3 years

In 2024, the financial autonomy of SA MARCHE DES VIANDES ET ... (31.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.75 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.71 years
Q3: 3.84 years
Average -14 pts over 3 years

In 2024, the repayment capacity of SA MARCHE DES VIANDES ET ... (0.75) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 149.41. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2024) ?
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

149.408

Interest coverage (2024) ?
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

0.39

Liquidity indicators evolution
SA MARCHE DES VIANDES ET ABATS

Sector positioning

Liquidity ratio
149.41 2024
2021
2022
2024
Q1: 101.38
Med: 151.5
Q3: 236.52
Average

In 2024, the liquidity ratio of SA MARCHE DES VIANDES ET ... (149.41) 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
0.39x 2024
2021
2022
2024
Q1: 0.0x
Med: 1.24x
Q3: 9.81x
Average -27 pts over 3 years

In 2024, the interest coverage of SA MARCHE DES VIANDES ET ... (0.4x) 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. Average customer payment term: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 35 days of revenue, i.e. 2.5 M€ to permanently finance. Over 2016-2024, WCR increased by +313%, requiring additional financing.

Operating WCR (2024) ?
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

2 530 544 €

Customer credit (2024) ?
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

23 j

Supplier credit (2024) ?
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

31 j

Inventory turnover (2024) ?
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

7 j

WCR in days of revenue (2024) ?
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

35 j

WCR and payment terms evolution
SA MARCHE DES VIANDES ET ABATS

Positioning of SA MARCHE DES VIANDES ET ABATS 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 1 041 300€ to 6 755 483€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1041k€ 3046k€ 6755k€
3 046 180 € Range: 1 041 300€ - 6 755 483€
NAF 5 all-time

Valuation evolution

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 SA MARCHE DES VIANDES ET ABATS with other companies in the same sector:

Voir toutes les statistiques du secteur Transformation et conservation de la viande de boucherie

Frequently asked questions about SA MARCHE DES VIANDES ET ABATS

What is the revenue of SA MARCHE DES VIANDES ET ABATS ?

The revenue of SA MARCHE DES VIANDES ET ABATS in 2024 is 26.2 M€.

Is SA MARCHE DES VIANDES ET ABATS profitable?

Yes, SA MARCHE DES VIANDES ET ABATS generated a net profit of 736 k€ in 2024.

Where is the headquarters of SA MARCHE DES VIANDES ET ABATS ?

The headquarters of SA MARCHE DES VIANDES ET ABATS is located in LILLE (59000), in the department Nord.

Where to find the tax return of SA MARCHE DES VIANDES ET ABATS ?

The tax return of SA MARCHE DES VIANDES ET ABATS 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 MARCHE DES VIANDES ET ABATS operate?

SA MARCHE DES VIANDES ET ABATS 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.