SARL MEZZASALMA JEAN CLAUDE : revenue, balance sheet and financial ratios

SARL MEZZASALMA JEAN CLAUDE is a French company founded 35 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in ORAISON (04700), this company of category PME shows in 2021 a revenue of 409 k€. 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 MEZZASALMA JEAN CLAUDE (SIREN 379115983)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 408 620 € 375 284 € 323 338 € 388 946 € 383 727 € 387 402 €
Net income 153 € 14 528 € -20 978 € 2 746 € 1 989 € -21 996 €
EBITDA 5 756 € 27 258 € -8 041 € 3 769 € 2 615 € -17 417 €
Net margin 0.0% 3.9% -6.5% 0.7% 0.5% -5.7%

Revenue and income statement

In 2021, SARL MEZZASALMA JEAN CLAUDE achieves revenue of 409 k€. Revenue is growing positively over 6 years (CAGR: +1.1%). Vs 2020: +9%. After deducting consumption (202 k€), gross margin stands at 207 k€, i.e. a rate of 51%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6 k€, representing 1.4% of revenue. Warning negative scissor effect: despite revenue change (+9%), EBITDA varies by -79%, reducing margin by 5.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 153 €, i.e. 0.0% 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

408 620 €

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

206 874 €

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

5 756 €

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

750 €

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

153 €

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

1.4%

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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 102%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 40.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

102.271%

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

37.369%

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

0.75%

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

40.102

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

12.0%

Solvency indicators evolution
SARL MEZZASALMA JEAN CLAUDE

Sector positioning

Debt ratio
102.27 2021
2019
2020
2021
Q1: 2.39
Med: 38.01
Q3: 102.34
Average

In 2021, the debt ratio of SARL MEZZASALMA JEAN CLAUDE (102.27) 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
37.37% 2021
2019
2020
2021
Q1: 17.92%
Med: 37.56%
Q3: 56.45%
Average

In 2021, the financial autonomy of SARL MEZZASALMA JEAN CLAUDE (37.4%) 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
40.1 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.84 years
Q3: 3.58 years
Watch +57 pts over 3 years

In 2021, the repayment capacity of SARL MEZZASALMA JEAN CLAUDE (40.10) 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 155.98. 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 42.6x. Operating income very largely covers interest expenses: high safety margin.

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

155.981

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

42.582

Liquidity indicators evolution
SARL MEZZASALMA JEAN CLAUDE

Sector positioning

Liquidity ratio
155.98 2021
2019
2020
2021
Q1: 106.41
Med: 166.77
Q3: 254.72
Average +7 pts over 3 years

In 2021, the liquidity ratio of SARL MEZZASALMA JEAN CLAUDE (155.98) 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
42.58x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.81x
Q3: 3.55x
Excellent +52 pts over 3 years

In 2021, the interest coverage of SARL MEZZASALMA JEAN CLAUDE (42.6x) 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: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 28 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 41 days of revenue, i.e. 47 k€ 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

46 579 €

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

42 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

45 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

28 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

41 j

WCR and payment terms evolution
SARL MEZZASALMA JEAN CLAUDE

Positioning of SARL MEZZASALMA JEAN CLAUDE 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 10 774€ to 69 742€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
10k€ 31k€ 69k€
31 437 € Range: 10 774€ - 69 742€
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 SARL MEZZASALMA JEAN CLAUDE 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 SARL MEZZASALMA JEAN CLAUDE

What is the revenue of SARL MEZZASALMA JEAN CLAUDE ?

The revenue of SARL MEZZASALMA JEAN CLAUDE in 2021 is 409 k€.

Is SARL MEZZASALMA JEAN CLAUDE profitable?

Yes, SARL MEZZASALMA JEAN CLAUDE generated a net profit of 153€ in 2021.

Where is the headquarters of SARL MEZZASALMA JEAN CLAUDE ?

The headquarters of SARL MEZZASALMA JEAN CLAUDE is located in ORAISON (04700), in the department Alpes-de-Haute-Provence.

Where to find the tax return of SARL MEZZASALMA JEAN CLAUDE ?

The tax return of SARL MEZZASALMA JEAN CLAUDE 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 MEZZASALMA JEAN CLAUDE operate?

SARL MEZZASALMA JEAN CLAUDE 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.