SARL LES POULETS BASTIAIS : revenue, balance sheet and financial ratios

SARL LES POULETS BASTIAIS is a French company founded 37 years ago, specialized in the sector Transformation et conservation de la viande de volaille. Based in BIGUGLIA (20620), this company of category PME shows in 2019 a revenue of 9.4 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 - SARL LES POULETS BASTIAIS (SIREN 349741645)
Indicator 2019 2018 2017 2016
Revenue 9 449 519 € 9 719 407 € 10 436 050 € 10 583 486 €
Net income -363 749 € -623 398 € -420 838 € -40 234 €
EBITDA -332 349 € -581 076 € -268 584 € 2 364 €
Net margin -3.8% -6.4% -4.0% -0.4%

Revenue and income statement

In 2019, SARL LES POULETS BASTIAIS achieves revenue of 9.4 M€. Activity remains stable over the period (CAGR: -3.7%). Slight decline of -3% vs 2018. After deducting consumption (6.9 M€), gross margin stands at 2.6 M€, i.e. a rate of 27%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -332 k€, representing -3.5% of revenue. Positive scissor effect: EBITDA margin improves by +2.5 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -364 k€ (-3.8% of revenue), which will impact equity.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

9 449 519 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 590 256 €

EBITDA (2019) ?
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

-332 349 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-440 422 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-363 749 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-3.5%

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Chart evolution

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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 168%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

168.22%

Financial autonomy (2019) ?
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

2.767%

Cash flow / Revenue (2019) ?
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

-3.69%

Repayment capacity (2019) ?
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

-0.344

Asset age ratio (2019) ?
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

16.8%

Solvency indicators evolution
SARL LES POULETS BASTIAIS

Sector positioning

Debt ratio
168.22 2019
2017
2018
2019
Q1: 1.95
Med: 23.22
Q3: 79.05
Watch +32 pts over 3 years

In 2019, the debt ratio of SARL LES POULETS BASTIAIS (168.22) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
2.77% 2019
2017
2018
2019
Q1: 24.39%
Med: 40.14%
Q3: 57.37%
Average -19 pts over 3 years

In 2019, the financial autonomy of SARL LES POULETS BASTIAIS (2.8%) 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
-0.34 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.47 years
Q3: 2.86 years
Excellent

In 2019, the repayment capacity of SARL LES POULETS BASTIAIS (-0.34) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 78.61. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

78.607

Interest coverage (2019) ?
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

-0.607

Liquidity indicators evolution
SARL LES POULETS BASTIAIS

Sector positioning

Liquidity ratio
78.61 2019
2017
2018
2019
Q1: 105.01
Med: 147.92
Q3: 222.39
Watch -8 pts over 3 years

In 2019, the liquidity ratio of SARL LES POULETS BASTIAIS (78.61) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-0.61x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.66x
Q3: 4.94x
Watch

In 2019, the interest coverage of SARL LES POULETS BASTIAIS (-0.6x) 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: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 84 days. Excellent situation: suppliers finance 40 days of the operating cycle (retail model). Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 55 days of revenue, i.e. 1.4 M€ to permanently finance.

Operating WCR (2019) ?
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

1 437 366 €

Customer credit (2019) ?
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

44 j

Supplier credit (2019) ?
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

84 j

Inventory turnover (2019) ?
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

6 j

WCR in days of revenue (2019) ?
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

55 j

WCR and payment terms evolution
SARL LES POULETS BASTIAIS

Positioning of SARL LES POULETS BASTIAIS 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 SARL LES POULETS BASTIAIS is estimated at 2 427 294 € (range 1 121 826€ - 4 415 019€). 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 2019
164 transactions
1121k€ 2427k€ 4415k€
2 427 294 € Range: 1 121 826€ - 4 415 019€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
9 449 519 € × 0.26x = 2 427 295 €
Range: 1 121 827€ - 4 415 019€

Only this financial indicator is available for this company.

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 SARL LES POULETS BASTIAIS 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 SARL LES POULETS BASTIAIS

What is the revenue of SARL LES POULETS BASTIAIS ?

The revenue of SARL LES POULETS BASTIAIS in 2019 is 9.4 M€.

Is SARL LES POULETS BASTIAIS profitable?

SARL LES POULETS BASTIAIS recorded a net loss in 2019.

Where is the headquarters of SARL LES POULETS BASTIAIS ?

The headquarters of SARL LES POULETS BASTIAIS is located in BIGUGLIA (20620).

Where to find the tax return of SARL LES POULETS BASTIAIS ?

The tax return of SARL LES POULETS BASTIAIS 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 SARL LES POULETS BASTIAIS operate?

SARL LES POULETS BASTIAIS 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.