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

SOCIETE D'ABATTAGE DE MONTMORILLON is a French company founded 13 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in MONTMORILLON (86500), this company of category ETI shows in 2024 a revenue of 3.7 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 D'ABATTAGE DE MONTMORILLON (SIREN 752129643)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 726 571 € 3 565 501 € 3 272 434 € 3 076 540 € 3 161 556 € 3 074 574 € 3 472 497 € 3 014 462 € 3 065 645 €
Net income -560 090 € -269 464 € -475 790 € -447 618 € -147 421 € 254 € 281 990 € 146 548 € 229 739 €
EBITDA -285 176 € -68 657 € -348 803 € -351 095 € -123 851 € -96 329 € 345 779 € 125 505 € 285 336 €
Net margin -15.0% -7.6% -14.5% -14.5% -4.7% 0.0% 8.1% 4.9% 7.5%

Revenue and income statement

En 2024, SOCIETE D'ABATTAGE DE MONTMORILLON alcanza unos ingresos de 3.7 M€. Los ingresos crecen positivamente durante 9 años (TCAC: +2.5%). Vs 2023: +5%. Tras deducir el consumo (151 k€), el margen bruto se sitúa en 3.6 M€, es decir, una tasa del 96%. El EBITDA alcanza -285 k€, representando el -7.7% de los ingresos. Advertencia efecto tijera negativo: a pesar del cambio en ingresos (+5%), el EBITDA varía en -315%, reduciendo el margen en 5.7 puntos. Un EBITDA negativo significa que las operaciones no cubren los gastos corrientes. El resultado neto es negativo en -560 k€ (-15.0% de los ingresos).

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 726 571 €

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

3 575 542 €

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

-285 176 €

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

-582 237 €

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

-560 090 €

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

-7.7%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en -2157%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el -4%. Baja autonomía: la empresa depende fuertemente de financiación externa.

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

-2157.312%

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

-3.645%

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

-9.151%

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

-12.355

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

71.5%

Solvency indicators evolution
SOCIETE D'ABATTAGE DE MONTMORILLON

Sector positioning

Ratio de endeudamiento
-2157.31 2024
2022
2023
2024
Q1: 2.7
Med: 34.43
Q3: 111.38
Excelente -51 pts over 3 years

En 2024, el ratio de endeudamiento de SOCIETE D'ABATTAGE DE MON... (-2157.31) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio bajo indica una estructura financiera sólida con poca dependencia de los acreedores.

Autonomía financiera
-3.65% 2024
2022
2023
2024
Q1: 11.96%
Med: 33.85%
Q3: 54.62%
Vigilar

En 2024, el autonomía financiera de SOCIETE D'ABATTAGE DE MON... (-3.6%) se sitúa en el 25% más bajo del sector. Este ratio representa la parte del patrimonio en la financiación total. Baja autonomía puede limitar la capacidad de inversión y aumentar la vulnerabilidad.

Capacidad de reembolso
-12.36 ans 2024
2022
2023
2024
Q1: 0.0 ans
Med: 0.71 ans
Q3: 3.84 ans
Excelente

En 2024, el capacidad de reembolso de SOCIETE D'ABATTAGE DE MON... (-12.4 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 79.42. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

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

79.42

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

-18.755

Liquidity indicators evolution
SOCIETE D'ABATTAGE DE MONTMORILLON

Sector positioning

Ratio de liquidez
79.42 2024
2022
2023
2024
Q1: 101.38
Med: 151.5
Q3: 236.52
Vigilar +7 pts over 3 years

En 2024, el ratio de liquidez de SOCIETE D'ABATTAGE DE MON... (79.42) se sitúa en el 25% más bajo del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio inferior a 1 puede señalar tensiones potenciales de flujo de caja.

Cobertura de intereses
-18.75x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.24x
Q3: 9.81x
Vigilar

En 2024, el cobertura de intereses de SOCIETE D'ABATTAGE DE MON... (-18.8x) se sitúa en el 25% más bajo del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Baja cobertura puede indicar fragilidad ante variaciones de tipos o ingresos.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 44 días. Plazo proveedores: 106 días. Excelente situación: los proveedores financian 62 días del ciclo operativo. La rotación de existencias es de 10 días. Rotación rápida, señal de buena gestión de existencias. El FM representa 49 días de ingresos. En 2016-2024, el FM aumentó en +549%.

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

512 105 €

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

44 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

106 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

49 j

WCR and payment terms evolution
SOCIETE D'ABATTAGE DE MONTMORILLON

Positioning of SOCIETE D'ABATTAGE DE MONTMORILLON 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 276 374€ to 1 775 121€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
276k€ 791k€ 1775k€
791 082 € Range: 276 374€ - 1 775 121€
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 D'ABATTAGE DE MONTMORILLON 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 D'ABATTAGE DE MONTMORILLON

What is the revenue of SOCIETE D'ABATTAGE DE MONTMORILLON ?

The revenue of SOCIETE D'ABATTAGE DE MONTMORILLON in 2024 is 3.7 M€.

Is SOCIETE D'ABATTAGE DE MONTMORILLON profitable?

SOCIETE D'ABATTAGE DE MONTMORILLON recorded a net loss in 2024.

Where is the headquarters of SOCIETE D'ABATTAGE DE MONTMORILLON ?

The headquarters of SOCIETE D'ABATTAGE DE MONTMORILLON is located in MONTMORILLON (86500), in the department Vienne.

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

The tax return of SOCIETE D'ABATTAGE DE MONTMORILLON 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 D'ABATTAGE DE MONTMORILLON operate?

SOCIETE D'ABATTAGE DE MONTMORILLON 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.