SOCIETE DE TRANSFORMATION DES VOLAILLES DE L'OUEST : revenue, balance sheet and financial ratios

SOCIETE DE TRANSFORMATION DES VOLAILLES DE L'OUEST is a French company founded 41 years ago, specialized in the sector Transformation et conservation de la viande de volaille. Based in VALLONS-DE-L'ERDRE (44540), this company of category ETI shows in 2023 a revenue of 13.7 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 DE TRANSFORMATION DES VOLAILLES DE L'OUEST (SIREN 331841932)
Indicator 2023 2020 2018 2017
Revenue 13 728 894 € 14 277 862 € 17 612 017 € 17 968 030 €
Net income -689 343 € -464 423 € 108 621 € -141 714 €
EBITDA -379 864 € -15 275 € 485 469 € 18 862 €
Net margin -5.0% -3.3% 0.6% -0.8%

Revenue and income statement

In 2023, SOCIETE DE TRANSFORMATION DES VOLAILLES DE L'OUEST achieves revenue of 13.7 M€. Activity remains stable over the period (CAGR: -4.4%). Slight decline of -4% vs 2020. After deducting consumption (7.9 M€), gross margin stands at 5.8 M€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -380 k€, representing -2.8% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -2387%, reducing margin by 2.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -689 k€ (-5.0% 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

13 728 894 €

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

5 841 806 €

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

-379 864 €

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

-805 135 €

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

-689 343 €

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

-2.8%

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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 57%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.014%

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

56.758%

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

-2.635%

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

-0.001

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

17.0%

Solvency indicators evolution
SOCIETE DE TRANSFORMATION DES VOLAILLES DE L'OUEST

Sector positioning

Debt ratio
0.01 2023
2018
2020
2023
Q1: 6.17
Med: 26.39
Q3: 79.66
Excellent

In 2023, the debt ratio of SOCIETE DE TRANSFORMATION... (0.01) 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
56.76% 2023
2018
2020
2023
Q1: 19.98%
Med: 42.9%
Q3: 58.8%
Good -7 pts over 3 years

In 2023, the financial autonomy of SOCIETE DE TRANSFORMATION... (56.8%) 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
-0.0 years 2023
2018
2020
2023
Q1: 0.0 years
Med: 0.6 years
Q3: 2.29 years
Excellent -14 pts over 3 years

In 2023, the repayment capacity of SOCIETE DE TRANSFORMATION... (-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 183.03. 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

183.026

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

0.0

Liquidity indicators evolution
SOCIETE DE TRANSFORMATION DES VOLAILLES DE L'OUEST

Sector positioning

Liquidity ratio
183.03 2023
2018
2020
2023
Q1: 103.91
Med: 171.63
Q3: 246.71
Good -6 pts over 3 years

In 2023, the liquidity ratio of SOCIETE DE TRANSFORMATION... (183.03) 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
0.0x 2023
2018
2020
2023
Q1: 0.0x
Med: 0.72x
Q3: 5.08x
Average -21 pts over 3 years

In 2023, the interest coverage of SOCIETE DE TRANSFORMATION... (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: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 50 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 77 days of revenue, i.e. 2.9 M€ 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

2 939 631 €

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

35 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

47 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

50 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

77 j

WCR and payment terms evolution
SOCIETE DE TRANSFORMATION DES VOLAILLES DE L'OUEST

Positioning of SOCIETE DE TRANSFORMATION DES VOLAILLES DE L'OUEST in its sector

Comparison with sector Transformation et conservation de la viande de volaille

Valuation estimate

Based on 164 transactions of similar company sales (all years), the value of SOCIETE DE TRANSFORMATION DES VOLAILLES DE L'OUEST is estimated at 3 526 536 € (range 1 629 865€ - 6 414 435€). The price/revenue ratio is 0.26x (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.

Estimated enterprise value 2023
164 transactions
1629k€ 3526k€ 6414k€
3 526 536 € Range: 1 629 865€ - 6 414 435€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
13 728 894 € × 0.26x = 3 526 536 €
Range: 1 629 865€ - 6 414 436€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 164 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 volaille)

Compare SOCIETE DE TRANSFORMATION DES VOLAILLES DE L'OUEST with other companies in the same sector:

Voir toutes les statistiques du secteur Transformation et conservation de la viande de volaille

Frequently asked questions about SOCIETE DE TRANSFORMATION DES VOLAILLES DE L'OUEST

What is the revenue of SOCIETE DE TRANSFORMATION DES VOLAILLES DE L'OUEST ?

The revenue of SOCIETE DE TRANSFORMATION DES VOLAILLES DE L'OUEST in 2023 is 13.7 M€.

Is SOCIETE DE TRANSFORMATION DES VOLAILLES DE L'OUEST profitable?

SOCIETE DE TRANSFORMATION DES VOLAILLES DE L'OUEST recorded a net loss in 2023.

Where is the headquarters of SOCIETE DE TRANSFORMATION DES VOLAILLES DE L'OUEST ?

The headquarters of SOCIETE DE TRANSFORMATION DES VOLAILLES DE L'OUEST is located in VALLONS-DE-L'ERDRE (44540), in the department Loire-Atlantique.

Where to find the tax return of SOCIETE DE TRANSFORMATION DES VOLAILLES DE L'OUEST ?

The tax return of SOCIETE DE TRANSFORMATION DES VOLAILLES DE L'OUEST 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 TRANSFORMATION DES VOLAILLES DE L'OUEST operate?

SOCIETE DE TRANSFORMATION DES VOLAILLES DE L'OUEST operates in the sector Transformation et conservation de la viande de volaille (NAF code 10.12Z). See the 'Sector positioning' section above to compare the company with its competitors.