SOCIETE CIGALOISE DE CHEVILLE : revenue, balance sheet and financial ratios

SOCIETE CIGALOISE DE CHEVILLE is a French company founded 46 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in SAINT-HIPPOLYTE-DU-FORT (30170), this company of category PME shows in 2023 a revenue of 3.6 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 CIGALOISE DE CHEVILLE (SIREN 318228558)
Indicator 2023 2022 2021 2019 2018 2017 2016
Revenue 3 566 439 € 3 821 000 € 3 808 070 € 3 619 609 € 3 633 559 € 3 675 317 € 3 568 186 €
Net income -56 339 € -30 055 € -30 693 € 1 943 € -46 524 € 24 536 € -56 460 €
EBITDA -75 047 € -70 365 € 582 € -92 996 € -14 177 € 54 693 € -16 968 €
Net margin -1.6% -0.8% -0.8% 0.1% -1.3% 0.7% -1.6%

Revenue and income statement

In 2023, SOCIETE CIGALOISE DE CHEVILLE achieves revenue of 3.6 M€. Activity remains stable over the period (CAGR: -0.0%). Slight decline of -7% vs 2022. After deducting consumption (2.7 M€), gross margin stands at 843 k€, i.e. a rate of 24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -75 k€, representing -2.1% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -56 k€ (-1.6% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 566 439 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

843 402 €

EBITDA (2023) ?
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

-75 047 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-94 246 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-56 339 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.1%

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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 -314%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches -12%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-314.031%

Financial autonomy (2023) ?
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

-12.123%

Cash flow / Revenue (2023) ?
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

-1.15%

Repayment capacity (2023) ?
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

-5.141

Asset age ratio (2023) ?
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

18.5%

Solvency indicators evolution
SOCIETE CIGALOISE DE CHEVILLE

Sector positioning

Debt ratio
-314.03 2023
2021
2022
2023
Q1: 0.76
Med: 34.57
Q3: 112.17
Excellent +6 pts over 3 years

In 2023, the debt ratio of SOCIETE CIGALOISE DE CHEV... (-314.03) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-12.12% 2023
2021
2022
2023
Q1: 13.61%
Med: 34.8%
Q3: 54.26%
Average

In 2023, the financial autonomy of SOCIETE CIGALOISE DE CHEV... (-12.1%) 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
-5.14 years 2023
2021
2022
2023
Q1: -0.04 years
Med: 0.37 years
Q3: 3.02 years
Excellent +22 pts over 3 years

In 2023, the repayment capacity of SOCIETE CIGALOISE DE CHEV... (-5.14) 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 84.62. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

84.622

Interest coverage (2023) ?
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

-8.941

Liquidity indicators evolution
SOCIETE CIGALOISE DE CHEVILLE

Sector positioning

Liquidity ratio
84.62 2023
2021
2022
2023
Q1: 101.85
Med: 152.39
Q3: 232.15
Watch

In 2023, the liquidity ratio of SOCIETE CIGALOISE DE CHEV... (84.62) 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
-8.94x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.77x
Q3: 6.69x
Watch -73 pts over 3 years

In 2023, the interest coverage of SOCIETE CIGALOISE DE CHEV... (-8.9x) 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: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 32 days of revenue, i.e. 316 k€ to permanently finance.

Operating WCR (2023) ?
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

315 915 €

Customer credit (2023) ?
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

28 j

Supplier credit (2023) ?
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 (2023) ?
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 (2023) ?
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

32 j

WCR and payment terms evolution
SOCIETE CIGALOISE DE CHEVILLE

Positioning of SOCIETE CIGALOISE DE CHEVILLE 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 264 498€ to 1 698 844€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
264k€ 757k€ 1698k€
757 089 € Range: 264 498€ - 1 698 844€
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 CIGALOISE DE CHEVILLE 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 CIGALOISE DE CHEVILLE

What is the revenue of SOCIETE CIGALOISE DE CHEVILLE ?

The revenue of SOCIETE CIGALOISE DE CHEVILLE in 2023 is 3.6 M€.

Is SOCIETE CIGALOISE DE CHEVILLE profitable?

SOCIETE CIGALOISE DE CHEVILLE recorded a net loss in 2023.

Where is the headquarters of SOCIETE CIGALOISE DE CHEVILLE ?

The headquarters of SOCIETE CIGALOISE DE CHEVILLE is located in SAINT-HIPPOLYTE-DU-FORT (30170), in the department Gard.

Where to find the tax return of SOCIETE CIGALOISE DE CHEVILLE ?

The tax return of SOCIETE CIGALOISE DE CHEVILLE 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 CIGALOISE DE CHEVILLE operate?

SOCIETE CIGALOISE DE CHEVILLE 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.