SALAISONS DEBROAS : revenue, balance sheet and financial ratios

SALAISONS DEBROAS is a French company founded 27 years ago, specialized in the sector Préparation industrielle de produits à base de viande. Based in JOYEUSE (07260), this company of category PME shows in 2024 a revenue of 30.8 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 - SALAISONS DEBROAS (SIREN 421268285)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 30 836 626 € 27 907 263 € 26 129 628 € 22 994 794 € 20 160 968 € 15 572 439 € 14 190 838 € 9 401 206 €
Net income -184 689 € 119 341 € 133 673 € 71 028 € 43 339 € 0 € 0 € 0 €
EBITDA 612 632 € 1 009 036 € 950 879 € 689 255 € 113 118 € 133 728 € 61 730 € 265 953 €
Net margin -0.6% 0.4% 0.5% 0.3% 0.2% 0.0% 0.0% 0.0%

Revenue and income statement

In 2024, SALAISONS DEBROAS achieves revenue of 30.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +16.0%. Vs 2023, growth of +10% (27.9 M€ -> 30.8 M€). After deducting consumption (19.8 M€), gross margin stands at 11.0 M€, i.e. a rate of 36%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 613 k€, representing 2.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -185 k€ (-0.6% of revenue), which will impact equity.

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

30 836 626 €

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

11 026 350 €

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

612 632 €

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

-241 968 €

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

-184 689 €

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

2.0%

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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 443%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 24.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.5% 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

442.962%

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

11.764%

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

0.474%

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

24.908

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

31.0%

Solvency indicators evolution
SALAISONS DEBROAS

Sector positioning

Debt ratio
442.96 2024
2022
2023
2024
Q1: 6.45
Med: 32.78
Q3: 90.97
Average

In 2024, the debt ratio of SALAISONS DEBROAS (442.96) 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
11.76% 2024
2022
2023
2024
Q1: 22.29%
Med: 47.18%
Q3: 63.72%
Average

In 2024, the financial autonomy of SALAISONS DEBROAS (11.8%) 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
24.91 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.93 years
Q3: 4.06 years
Watch +7 pts over 3 years

In 2024, the repayment capacity of SALAISONS DEBROAS (24.91) 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 191.70. 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 32.2x. Operating income very largely covers interest expenses: high safety margin.

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

191.697

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

32.171

Liquidity indicators evolution
SALAISONS DEBROAS

Sector positioning

Liquidity ratio
191.7 2024
2022
2023
2024
Q1: 131.3
Med: 205.86
Q3: 315.92
Average +21 pts over 3 years

In 2024, the liquidity ratio of SALAISONS DEBROAS (191.70) 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
32.17x 2024
2022
2023
2024
Q1: 0.0x
Med: 3.12x
Q3: 13.56x
Excellent

In 2024, the interest coverage of SALAISONS DEBROAS (32.2x) 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: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Inventory turnover is 27 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 44 days of revenue, i.e. 3.8 M€ to permanently finance. Over 2016-2024, WCR increased by +192%, 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

3 808 323 €

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

16 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

24 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

27 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

44 j

WCR and payment terms evolution
SALAISONS DEBROAS

Positioning of SALAISONS DEBROAS in its sector

Comparison with sector Préparation industrielle de produits à base de viande

Valuation estimate

Based on 108 transactions of similar company sales (all years), the value of SALAISONS DEBROAS is estimated at 4 364 868 € (range 2 411 514€ - 8 121 374€). With an EBITDA of 612 632€, the sector multiple of 3.6x is applied. 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 2024
108 transactions
2411k€ 4364k€ 8121k€
4 364 868 € Range: 2 411 514€ - 8 121 374€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
612 632 € × 3.6x
Estimation 2 231 193 €
1 356 728€ - 4 917 123€
Revenue Multiple 30%
30 836 626 € × 0.26x
Estimation 7 920 994 €
4 169 491€ - 13 461 794€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 108 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 (Préparation industrielle de produits à base de viande)

Compare SALAISONS DEBROAS with other companies in the same sector:

Voir toutes les statistiques du secteur Préparation industrielle de produits à base de viande

Frequently asked questions about SALAISONS DEBROAS

What is the revenue of SALAISONS DEBROAS ?

The revenue of SALAISONS DEBROAS in 2024 is 30.8 M€.

Is SALAISONS DEBROAS profitable?

SALAISONS DEBROAS recorded a net loss in 2024.

Where is the headquarters of SALAISONS DEBROAS ?

The headquarters of SALAISONS DEBROAS is located in JOYEUSE (07260), in the department Ardeche.

Where to find the tax return of SALAISONS DEBROAS ?

The tax return of SALAISONS DEBROAS 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 SALAISONS DEBROAS operate?

SALAISONS DEBROAS operates in the sector Préparation industrielle de produits à base de viande (NAF code 10.13A). See the 'Sector positioning' section above to compare the company with its competitors.