SOC DES VIANDES DES ELEVEURS PARTHENAY : revenue, balance sheet and financial ratios

SOC DES VIANDES DES ELEVEURS PARTHENAY is a French company founded 23 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in CHATILLON-SUR-THOUET (79200), this company of category PME shows in 2024 a revenue of 13.3 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 - SOC DES VIANDES DES ELEVEURS PARTHENAY (SIREN 442251377)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 13 289 828 € 13 492 384 € 11 580 015 € 12 539 552 € 12 876 726 € 12 648 945 € 13 025 321 € 12 318 529 € 11 810 442 €
Net income 10 154 € 3 434 € 19 952 € 50 875 € 147 712 € 154 126 € -30 258 € 68 497 € 84 724 €
EBITDA 189 040 € 95 498 € 164 336 € 227 267 € 311 123 € 279 745 € 198 180 € 176 668 € 203 622 €
Net margin 0.1% 0.0% 0.2% 0.4% 1.1% 1.2% -0.2% 0.6% 0.7%

Revenue and income statement

In 2024, SOC DES VIANDES DES ELEVEURS PARTHENAY achieves revenue of 13.3 M€. Revenue is growing positively over 9 years (CAGR: +1.5%). Slight decline of -2% vs 2023. After deducting consumption (9.2 M€), gross margin stands at 4.1 M€, i.e. a rate of 31%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 189 k€, representing 1.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 10 k€, i.e. 0.1% 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

13 289 828 €

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

4 130 541 €

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

189 040 €

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

-80 665 €

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

10 154 €

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

1.4%

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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 64%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 46%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.1% 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

63.728%

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

46.494%

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

1.059%

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

8.92

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

50.2%

Solvency indicators evolution
SOC DES VIANDES DES ELEVEURS PARTHENAY

Sector positioning

Debt ratio
63.73 2024
2022
2023
2024
Q1: 2.7
Med: 34.43
Q3: 111.38
Average +10 pts over 3 years

In 2024, the debt ratio of SOC DES VIANDES DES ELEVE... (63.73) 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
46.49% 2024
2022
2023
2024
Q1: 11.96%
Med: 33.85%
Q3: 54.62%
Good

In 2024, the financial autonomy of SOC DES VIANDES DES ELEVE... (46.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
8.92 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.71 years
Q3: 3.84 years
Watch

In 2024, the repayment capacity of SOC DES VIANDES DES ELEVE... (8.92) 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 212.25. 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 23.2x. 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

212.249

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

23.212

Liquidity indicators evolution
SOC DES VIANDES DES ELEVEURS PARTHENAY

Sector positioning

Liquidity ratio
212.25 2024
2022
2023
2024
Q1: 101.38
Med: 151.5
Q3: 236.52
Good +7 pts over 3 years

In 2024, the liquidity ratio of SOC DES VIANDES DES ELEVE... (212.25) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
23.21x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.24x
Q3: 9.81x
Excellent

In 2024, the interest coverage of SOC DES VIANDES DES ELEVE... (23.2x) 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: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. The company must finance 2 days of gap between collections and payments. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 27 days of revenue, i.e. 999 k€ to permanently finance.

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

998 996 €

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

21 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

5 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

27 j

WCR and payment terms evolution
SOC DES VIANDES DES ELEVEURS PARTHENAY

Positioning of SOC DES VIANDES DES ELEVEURS PARTHENAY 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 351 826€ to 2 277 165€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
351k€ 1026k€ 2277k€
1 026 268 € Range: 351 826€ - 2 277 165€
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 SOC DES VIANDES DES ELEVEURS PARTHENAY 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 SOC DES VIANDES DES ELEVEURS PARTHENAY

What is the revenue of SOC DES VIANDES DES ELEVEURS PARTHENAY ?

The revenue of SOC DES VIANDES DES ELEVEURS PARTHENAY in 2024 is 13.3 M€.

Is SOC DES VIANDES DES ELEVEURS PARTHENAY profitable?

Yes, SOC DES VIANDES DES ELEVEURS PARTHENAY generated a net profit of 10 k€ in 2024.

Where is the headquarters of SOC DES VIANDES DES ELEVEURS PARTHENAY ?

The headquarters of SOC DES VIANDES DES ELEVEURS PARTHENAY is located in CHATILLON-SUR-THOUET (79200), in the department Deux-Sevres.

Where to find the tax return of SOC DES VIANDES DES ELEVEURS PARTHENAY ?

The tax return of SOC DES VIANDES DES ELEVEURS PARTHENAY 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 SOC DES VIANDES DES ELEVEURS PARTHENAY operate?

SOC DES VIANDES DES ELEVEURS PARTHENAY 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.