SOCIETE D'EXPLOITATION DES ABATTOIRS DE LA VALEYNIE : revenue, balance sheet and financial ratios

SOCIETE D'EXPLOITATION DES ABATTOIRS DE LA VALEYNIE is a French company founded 15 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in LUBERSAC (19210), this company of category PME shows in 2024 a revenue of 1.9 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'EXPLOITATION DES ABATTOIRS DE LA VALEYNIE (SIREN 523700227)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 1 933 664 € 1 485 146 € 1 017 679 € 1 046 625 € 1 259 517 € 1 265 292 € 1 495 990 € 1 781 690 €
Net income -153 337 € 50 085 € -413 409 € -402 326 € -287 288 € -75 468 € -18 001 € 150 813 €
EBITDA -204 712 € -245 491 € -301 919 € -267 706 € -216 619 € -163 719 € 67 220 € 233 976 €
Net margin -7.9% 3.4% -40.6% -38.4% -22.8% -6.0% -1.2% 8.5%

Revenue and income statement

In 2024, SOCIETE D'EXPLOITATION DES ABATTOIRS DE LA VALEYNIE achieves revenue of 1.9 M€. Revenue is growing positively over 8 years (CAGR: +1.0%). Vs 2023, growth of +30% (1.5 M€ -> 1.9 M€). After deducting consumption (112 k€), gross margin stands at 1.8 M€, i.e. a rate of 94%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -205 k€, representing -10.6% of revenue. Positive scissor effect: EBITDA margin improves by +5.9 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -153 k€ (-7.9% 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

1 933 664 €

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

1 821 439 €

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

-204 712 €

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

-380 749 €

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

-153 337 €

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

-10.6%

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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 -2%. 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 -82%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 0.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

-2.136%

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

-81.579%

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

0.577%

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

3.485

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

38.5%

Solvency indicators evolution
SOCIETE D'EXPLOITATION DES ABATTOIRS DE LA VALEYNIE

Sector positioning

Debt ratio
-2.14 2024
2021
2023
2024
Q1: 2.7
Med: 34.43
Q3: 111.38
Excellent

In 2024, the debt ratio of SOCIETE D'EXPLOITATION DE... (-2.14) 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
-81.58% 2024
2021
2023
2024
Q1: 11.96%
Med: 33.85%
Q3: 54.62%
Watch

In 2024, the financial autonomy of SOCIETE D'EXPLOITATION DE... (-81.6%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
3.48 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.71 years
Q3: 3.84 years
Average +47 pts over 3 years

In 2024, the repayment capacity of SOCIETE D'EXPLOITATION DE... (3.48) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 25.66. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

25.664

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

-63.353

Liquidity indicators evolution
SOCIETE D'EXPLOITATION DES ABATTOIRS DE LA VALEYNIE

Sector positioning

Liquidity ratio
25.66 2024
2021
2023
2024
Q1: 101.38
Med: 151.5
Q3: 236.52
Watch

In 2024, the liquidity ratio of SOCIETE D'EXPLOITATION DE... (25.66) 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
-63.35x 2024
2021
2023
2024
Q1: 0.0x
Med: 1.24x
Q3: 9.81x
Watch

In 2024, the interest coverage of SOCIETE D'EXPLOITATION DE... (-63.4x) 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: 36 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 156 days. Excellent situation: suppliers finance 120 days of the operating cycle (retail model). Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-395 days): operations structurally generate cash. Notable WCR improvement over the period (-10129%), freeing up cash.

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

-2 122 718 €

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

156 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

-395 j

WCR and payment terms evolution
SOCIETE D'EXPLOITATION DES ABATTOIRS DE LA VALEYNIE

Positioning of SOCIETE D'EXPLOITATION DES ABATTOIRS DE LA VALEYNIE 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 143 406€ to 921 085€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
143k€ 410k€ 921k€
410 481 € Range: 143 406€ - 921 085€
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'EXPLOITATION DES ABATTOIRS DE LA VALEYNIE 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'EXPLOITATION DES ABATTOIRS DE LA VALEYNIE

What is the revenue of SOCIETE D'EXPLOITATION DES ABATTOIRS DE LA VALEYNIE ?

The revenue of SOCIETE D'EXPLOITATION DES ABATTOIRS DE LA VALEYNIE in 2024 is 1.9 M€.

Is SOCIETE D'EXPLOITATION DES ABATTOIRS DE LA VALEYNIE profitable?

SOCIETE D'EXPLOITATION DES ABATTOIRS DE LA VALEYNIE recorded a net loss in 2024.

Where is the headquarters of SOCIETE D'EXPLOITATION DES ABATTOIRS DE LA VALEYNIE ?

The headquarters of SOCIETE D'EXPLOITATION DES ABATTOIRS DE LA VALEYNIE is located in LUBERSAC (19210), in the department Correze.

Where to find the tax return of SOCIETE D'EXPLOITATION DES ABATTOIRS DE LA VALEYNIE ?

The tax return of SOCIETE D'EXPLOITATION DES ABATTOIRS DE LA VALEYNIE 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'EXPLOITATION DES ABATTOIRS DE LA VALEYNIE operate?

SOCIETE D'EXPLOITATION DES ABATTOIRS DE LA VALEYNIE 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.