Employees: 12 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2017-05-30 (8 years)Status: ActiveBusiness sector: Transformation et conservation de la viande de boucherieLocation: MANE (04300), Alpes-de-Haute-Provence
SAS DUFOUR : revenue, balance sheet and financial ratios
SAS DUFOUR is a French company
founded 8 years ago,
specialized in the sector Transformation et conservation de la viande de boucherie.
Based in MANE (04300),
this company of category PME
shows in 2023 a revenue of 16.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, SAS DUFOUR generates positive net income of 126 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
125 873 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 536%. 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
536.008%
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
12.887%
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
106.184
365.173
295.618
588.052
459.231
665.421
627.423
536.008
Financial autonomy
28.288
15.516
19.378
12.372
14.303
10.686
10.878
12.887
Repayment capacity
0.0
20.656
5.636
18.096
15.806
-246.534
14.565
None
Cash flow / Revenue
None%
2.167%
4.453%
2.852%
3.123%
-0.172%
2.514%
None%
Sector positioning
Debt ratio
536.012024
2022
2023
2024
Q1: 2.7
Med: 34.43
Q3: 111.38
Watch
In 2024, the debt ratio of SAS DUFOUR (536.01) 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
12.89%2024
2022
2023
2024
Q1: 11.96%
Med: 33.85%
Q3: 54.62%
Average
In 2024, the financial autonomy of SAS DUFOUR (12.9%) 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
14.56 years2023
2022
2023
Q1: -0.04 years
Med: 0.37 years
Q3: 3.02 years
Watch+53 pts over 2 years
In 2023, the repayment capacity of SAS DUFOUR (14.56) 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 129.63. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
129.628
Liquidity indicators evolution SAS DUFOUR
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
56.297
173.605
216.766
256.567
174.046
161.944
140.982
129.628
Interest coverage
0.0
0.0
0.0
0.017
6.286
143.985
8.382
None
Sector positioning
Liquidity ratio
129.632024
2022
2023
2024
Q1: 101.38
Med: 151.5
Q3: 236.52
Average-13 pts over 3 years
In 2024, the liquidity ratio of SAS DUFOUR (129.63) 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
8.38x2023
2022
2023
Q1: 0.0x
Med: 0.77x
Q3: 6.69x
Excellent
In 2023, the interest coverage of SAS DUFOUR (8.4x) 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.
Operating WCR (2024)
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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
0 €
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
0 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
0 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
0 j
WCR and payment terms evolution SAS DUFOUR
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
0 €
1 828 975 €
2 083 456 €
1 971 971 €
2 428 275 €
2 040 306 €
2 048 572 €
0 €
Inventory turnover (days)
0
8
4
8
9
10
7
0
Customer payment term (days)
0
37
30
21
36
25
28
0
Supplier payment term (days)
93033
62
33
35
42
34
38
0
Positioning of SAS DUFOUR 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 106 701€ to 648 155€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2024
Indicative
106k€256k€648k€
256 334 €Range: 106 701€ - 648 155€
NAF 5 all-time
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 SAS DUFOUR with other companies in the same sector:
Yes, SAS DUFOUR generated a net profit of 126 k€ in 2024.
Where is the headquarters of SAS DUFOUR ?
The headquarters of SAS DUFOUR is located in MANE (04300), in the department Alpes-de-Haute-Provence.
Where to find the tax return of SAS DUFOUR ?
The tax return of SAS DUFOUR 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 SAS DUFOUR operate?
SAS DUFOUR 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.
Item evolution
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