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

SOCIETE D'ABATTAGE DE THIVIERS is a French company founded 5 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in THIVIERS (24800), this company of category ETI shows in 2024 a revenue of 4.0 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 THIVIERS (SIREN 888013554)
Indicator 2024 2023 2022 2021 2020
Revenue 3 964 232 € 3 848 115 € 4 257 451 € 4 424 298 € 1 385 295 €
Net income -600 066 € -269 991 € 223 923 € 304 382 € 188 336 €
EBITDA 28 267 € -53 604 € 239 173 € 471 339 € 316 915 €
Net margin -15.1% -7.0% 5.3% 6.9% 13.6%

Revenue and income statement

In 2024, SOCIETE D'ABATTAGE DE THIVIERS achieves revenue of 4.0 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +30.1%. Vs 2023: +3%. After deducting consumption (142 k€), gross margin stands at 3.8 M€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 28 k€, representing 0.7% of revenue. Positive scissor effect: EBITDA margin improves by +2.1 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -600 k€ (-15.1% of revenue), which will impact equity.

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

3 964 232 €

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

3 822 141 €

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

28 267 €

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

-108 172 €

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

-600 066 €

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

0.7%

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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 352%. 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 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

351.706%

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

17.795%

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

-11.688%

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

-31.899

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

97.9%

Solvency indicators evolution
SOCIETE D'ABATTAGE DE THIVIERS

Sector positioning

Debt ratio
351.71 2024
2022
2023
2024
Q1: 2.7
Med: 34.43
Q3: 111.38
Watch +21 pts over 3 years

In 2024, the debt ratio of SOCIETE D'ABATTAGE DE THI... (351.71) 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
17.8% 2024
2022
2023
2024
Q1: 11.96%
Med: 33.85%
Q3: 54.62%
Average -35 pts over 3 years

In 2024, the financial autonomy of SOCIETE D'ABATTAGE DE THI... (17.8%) 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
-31.9 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.71 years
Q3: 3.84 years
Excellent -45 pts over 3 years

In 2024, the repayment capacity of SOCIETE D'ABATTAGE DE THI... (-31.90) 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 176.11. 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 1567.2x. 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

176.112

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

1567.213

Liquidity indicators evolution
SOCIETE D'ABATTAGE DE THIVIERS

Sector positioning

Liquidity ratio
176.11 2024
2022
2023
2024
Q1: 101.38
Med: 151.5
Q3: 236.52
Good -18 pts over 3 years

In 2024, the liquidity ratio of SOCIETE D'ABATTAGE DE THI... (176.11) 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
1567.21x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.24x
Q3: 9.81x
Excellent +33 pts over 3 years

In 2024, the interest coverage of SOCIETE D'ABATTAGE DE THI... (1567.2x) 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: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 547 days. Excellent situation: suppliers finance 517 days of the operating cycle (retail model). Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 380 days of revenue, i.e. 4.2 M€ to permanently finance. Over 2020-2024, WCR increased by +1049%, requiring additional financing.

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

4 186 427 €

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

30 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

547 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

4 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

380 j

WCR and payment terms evolution
SOCIETE D'ABATTAGE DE THIVIERS

Positioning of SOCIETE D'ABATTAGE DE THIVIERS 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 120 421€ to 776 824€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
120k€ 348k€ 776k€
348 429 € Range: 120 421€ - 776 824€
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 THIVIERS 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 THIVIERS

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

The revenue of SOCIETE D'ABATTAGE DE THIVIERS in 2024 is 4.0 M€.

Is SOCIETE D'ABATTAGE DE THIVIERS profitable?

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

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

The headquarters of SOCIETE D'ABATTAGE DE THIVIERS is located in THIVIERS (24800), in the department Dordogne.

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

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

SOCIETE D'ABATTAGE DE THIVIERS 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.