SOCIETE BRIECOISE D'ABATTAGE : revenue, balance sheet and financial ratios

SOCIETE BRIECOISE D'ABATTAGE is a French company founded 12 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in BRIEC (29510), this company of category GE shows in 2024 a revenue of 47.7 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 - SOCIETE BRIECOISE D'ABATTAGE (SIREN 801960394)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 47 683 912 € 47 037 473 € 39 602 605 € 36 604 774 € 38 419 021 € 36 521 671 € 30 601 452 € 31 707 609 €
Net income 336 924 € 380 545 € 519 344 € 457 172 € 601 398 € 120 283 € 244 859 € -496 605 €
EBITDA 1 646 549 € 1 856 264 € 1 531 166 € 1 365 502 € 1 431 231 € 1 022 577 € 1 101 926 € 15 634 €
Net margin 0.7% 0.8% 1.3% 1.2% 1.6% 0.3% 0.8% -1.6%

Revenue and income statement

In 2024, SOCIETE BRIECOISE D'ABATTAGE achieves revenue of 47.7 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.2%. Vs 2023: +1%. After deducting consumption (33.9 M€), gross margin stands at 13.8 M€, i.e. a rate of 29%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.6 M€, representing 3.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 337 k€, i.e. 0.7% 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

47 683 912 €

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

13 811 051 €

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

1 646 549 €

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

612 009 €

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

336 924 €

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

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 45%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 49%. 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 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.1% 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

44.596%

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

48.767%

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

3.066%

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

2.043

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

54.4%

Solvency indicators evolution
SOCIETE BRIECOISE D'ABATTAGE

Sector positioning

Debt ratio
44.6 2024
2022
2023
2024
Q1: 2.7
Med: 34.43
Q3: 111.38
Average +11 pts over 3 years

In 2024, the debt ratio of SOCIETE BRIECOISE D'ABATTAGE (44.60) 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
48.77% 2024
2022
2023
2024
Q1: 11.96%
Med: 33.85%
Q3: 54.62%
Good +12 pts over 3 years

In 2024, the financial autonomy of SOCIETE BRIECOISE D'ABATTAGE (48.8%) 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
2.04 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.71 years
Q3: 3.84 years
Average +9 pts over 3 years

In 2024, the repayment capacity of SOCIETE BRIECOISE D'ABATTAGE (2.04) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 127.02. 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 7.7x. 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

127.024

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

7.698

Liquidity indicators evolution
SOCIETE BRIECOISE D'ABATTAGE

Sector positioning

Liquidity ratio
127.02 2024
2022
2023
2024
Q1: 101.38
Med: 151.5
Q3: 236.52
Average +17 pts over 3 years

In 2024, the liquidity ratio of SOCIETE BRIECOISE D'ABATTAGE (127.02) 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
7.7x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.24x
Q3: 9.81x
Good +16 pts over 3 years

In 2024, the interest coverage of SOCIETE BRIECOISE D'ABATTAGE (7.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 19 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 16 days of revenue, i.e. 2.1 M€ to permanently finance. Notable WCR improvement over the period (-40%), freeing up cash.

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

2 123 365 €

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

19 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

25 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

10 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

16 j

WCR and payment terms evolution
SOCIETE BRIECOISE D'ABATTAGE

Positioning of SOCIETE BRIECOISE D'ABATTAGE 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 1 592 043€ to 10 362 582€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1592k€ 4704k€ 10362k€
4 704 978 € Range: 1 592 043€ - 10 362 582€
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 SOCIETE BRIECOISE D'ABATTAGE 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 SOCIETE BRIECOISE D'ABATTAGE

What is the revenue of SOCIETE BRIECOISE D'ABATTAGE ?

The revenue of SOCIETE BRIECOISE D'ABATTAGE in 2024 is 47.7 M€.

Is SOCIETE BRIECOISE D'ABATTAGE profitable?

Yes, SOCIETE BRIECOISE D'ABATTAGE generated a net profit of 337 k€ in 2024.

Where is the headquarters of SOCIETE BRIECOISE D'ABATTAGE ?

The headquarters of SOCIETE BRIECOISE D'ABATTAGE is located in BRIEC (29510), in the department Finistere.

Where to find the tax return of SOCIETE BRIECOISE D'ABATTAGE ?

The tax return of SOCIETE BRIECOISE D'ABATTAGE 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 SOCIETE BRIECOISE D'ABATTAGE operate?

SOCIETE BRIECOISE D'ABATTAGE 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.