SOCIETE DE FABRICATION DES PRODUITS ALIMENTAIRES : revenue, balance sheet and financial ratios

SOCIETE DE FABRICATION DES PRODUITS ALIMENTAIRES is a French company founded 38 years ago, specialized in the sector Fabrication de plats préparés. Based in COLLEGIEN (77090), this company of category PME shows in 2024 a revenue of 19.0 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 DE FABRICATION DES PRODUITS ALIMENTAIRES (SIREN 342152774)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 19 041 039 € 17 811 923 € 15 293 414 € 13 491 561 € 10 109 962 € 10 993 463 € 9 315 416 € 9 151 833 € 9 111 638 € 8 948 657 €
Net income 2 691 884 € 2 639 551 € 1 591 449 € 934 141 € 385 294 € 372 262 € 292 664 € 618 358 € 631 808 € 372 438 €
EBITDA 4 257 383 € 4 275 439 € 2 793 361 € 1 921 300 € 945 712 € 1 046 862 € 687 168 € 1 265 030 € 1 439 673 € 935 518 €
Net margin 14.1% 14.8% 10.4% 6.9% 3.8% 3.4% 3.1% 6.8% 6.9% 4.2%

Revenue and income statement

In 2024, SOCIETE DE FABRICATION DES PRODUITS ALIMENTAIRES achieves revenue of 19.0 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.8%. Vs 2023: +7%. After deducting consumption (7.3 M€), gross margin stands at 11.7 M€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4.3 M€, representing 22.4% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.7 M€, i.e. 14.1% 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

19 041 039 €

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

11 704 177 €

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

4 257 383 €

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

3 733 626 €

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

2 691 884 €

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

22.4%

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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 0%. 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 74%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 17.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.0%

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

74.11%

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

17.158%

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

0.0

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

37.6%

Solvency indicators evolution
SOCIETE DE FABRICATION DES PRODUITS ALIMENTAIRES

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.14
Med: 23.99
Q3: 83.47
Excellent

In 2024, the debt ratio of SOCIETE DE FABRICATION DE... (0.00) 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
74.11% 2024
2022
2023
2024
Q1: 5.57%
Med: 32.53%
Q3: 54.96%
Excellent +12 pts over 3 years

In 2024, the financial autonomy of SOCIETE DE FABRICATION DE... (74.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.11 years
Q3: 2.33 years
Excellent -25 pts over 3 years

In 2024, the repayment capacity of SOCIETE DE FABRICATION DE... (0.00) 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 309.65. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

309.652

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

0.013

Liquidity indicators evolution
SOCIETE DE FABRICATION DES PRODUITS ALIMENTAIRES

Sector positioning

Liquidity ratio
309.65 2024
2022
2023
2024
Q1: 113.33
Med: 167.62
Q3: 292.46
Excellent

In 2024, the liquidity ratio of SOCIETE DE FABRICATION DE... (309.65) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.01x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.75x
Q3: 7.88x
Average -8 pts over 3 years

In 2024, the interest coverage of SOCIETE DE FABRICATION DE... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 36 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. The company must finance 2 days of gap between collections and payments. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 33 days of revenue, i.e. 1.8 M€ to permanently finance. Over 2015-2024, WCR increased by +82%, 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

1 763 010 €

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

36 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

34 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

6 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

33 j

WCR and payment terms evolution
SOCIETE DE FABRICATION DES PRODUITS ALIMENTAIRES

Positioning of SOCIETE DE FABRICATION DES PRODUITS ALIMENTAIRES in its sector

Comparison with sector Fabrication de plats préparés

Valuation estimate

Based on 92 transactions of similar company sales (all years), the value of SOCIETE DE FABRICATION DES PRODUITS ALIMENTAIRES is estimated at 13 941 647 € (range 3 183 470€ - 25 535 632€). With an EBITDA of 4 257 383€, the sector multiple of 4.6x is applied. The price/revenue ratio is 0.46x (conservative valuation). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
92 tx
3183k€ 13941k€ 25535k€
13 941 647 € Range: 3 183 470€ - 25 535 632€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
4 257 383 € × 4.6x
Estimation 19 589 775 €
3 442 858€ - 34 121 777€
Revenue Multiple 30%
19 041 039 € × 0.46x
Estimation 8 827 555 €
4 121 958€ - 14 028 257€
Net Income Multiple 20%
2 691 884 € × 2.8x
Estimation 7 492 467 €
1 127 269€ - 21 331 335€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 92 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 (Fabrication de plats préparés)

Compare SOCIETE DE FABRICATION DES PRODUITS ALIMENTAIRES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de plats préparés

Frequently asked questions about SOCIETE DE FABRICATION DES PRODUITS ALIMENTAIRES

What is the revenue of SOCIETE DE FABRICATION DES PRODUITS ALIMENTAIRES ?

The revenue of SOCIETE DE FABRICATION DES PRODUITS ALIMENTAIRES in 2024 is 19.0 M€.

Is SOCIETE DE FABRICATION DES PRODUITS ALIMENTAIRES profitable?

Yes, SOCIETE DE FABRICATION DES PRODUITS ALIMENTAIRES generated a net profit of 2.7 M€ in 2024.

Where is the headquarters of SOCIETE DE FABRICATION DES PRODUITS ALIMENTAIRES ?

The headquarters of SOCIETE DE FABRICATION DES PRODUITS ALIMENTAIRES is located in COLLEGIEN (77090), in the department Seine-et-Marne.

Where to find the tax return of SOCIETE DE FABRICATION DES PRODUITS ALIMENTAIRES ?

The tax return of SOCIETE DE FABRICATION DES PRODUITS ALIMENTAIRES 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 DE FABRICATION DES PRODUITS ALIMENTAIRES operate?

SOCIETE DE FABRICATION DES PRODUITS ALIMENTAIRES operates in the sector Fabrication de plats préparés (NAF code 10.85Z). See the 'Sector positioning' section above to compare the company with its competitors.