SOCIETE D'EXPLOITATION DES ABATTOIRS DU BOULONNAIS : revenue, balance sheet and financial ratios

SOCIETE D'EXPLOITATION DES ABATTOIRS DU BOULONNAIS is a French company founded 30 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in BOULOGNE-SUR-GESSE (31350), this company of category PME shows in 2024 a revenue of 880 k€. 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 DU BOULONNAIS (SIREN 403464290)
Indicator 2024 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 879 852 € 563 883 € 888 053 € 1 017 928 € 1 026 009 € 935 592 € 1 005 053 € 1 138 261 € 1 048 494 €
Net income -346 819 € 123 059 € -175 315 € -12 318 € -12 481 € -61 642 € -41 991 € -15 015 € 13 069 €
EBITDA -369 709 € -402 569 € -164 126 € 72 561 € 30 139 € -22 033 € -9 664 € 35 949 € 29 323 €
Net margin -39.4% 21.8% -19.7% -1.2% -1.2% -6.6% -4.2% -1.3% 1.2%

Revenue and income statement

In 2024, SOCIETE D'EXPLOITATION DES ABATTOIRS DU BOULONNAIS achieves revenue of 880 k€. Activity remains stable over the period (CAGR: -2.5%). Vs 2024, growth of +56% (564 k€ -> 880 k€). After deducting consumption (23 k€), gross margin stands at 857 k€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -370 k€, representing -42.0% of revenue. Positive scissor effect: EBITDA margin improves by +29.4 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -347 k€ (-39.4% 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

879 852 €

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

856 705 €

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

-369 709 €

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

-387 177 €

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

-346 819 €

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

-42.0%

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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 497%. 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 7%. 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

496.694%

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

7.229%

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

-36.54%

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

-0.693

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

22.5%

Solvency indicators evolution
SOCIETE D'EXPLOITATION DES ABATTOIRS DU BOULONNAIS

Sector positioning

Debt ratio
496.69 2024
2023
2024
2024
Q1: 2.7
Med: 34.43
Q3: 111.38
Watch +51 pts over 3 years

In 2024, the debt ratio of SOCIETE D'EXPLOITATION DE... (496.69) 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
7.23% 2024
2023
2024
2024
Q1: 11.96%
Med: 33.85%
Q3: 54.62%
Watch -51 pts over 3 years

In 2024, the financial autonomy of SOCIETE D'EXPLOITATION DE... (7.2%) 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
-0.69 years 2024
2023
2024
2024
Q1: 0.0 years
Med: 0.71 years
Q3: 3.84 years
Excellent

In 2024, the repayment capacity of SOCIETE D'EXPLOITATION DE... (-0.69) 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 55.13. 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

55.132

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

-3.308

Liquidity indicators evolution
SOCIETE D'EXPLOITATION DES ABATTOIRS DU BOULONNAIS

Sector positioning

Liquidity ratio
55.13 2024
2023
2024
2024
Q1: 101.38
Med: 151.5
Q3: 236.52
Watch -7 pts over 3 years

In 2024, the liquidity ratio of SOCIETE D'EXPLOITATION DE... (55.13) 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
-3.31x 2024
2023
2024
2024
Q1: 0.0x
Med: 1.24x
Q3: 9.81x
Watch

In 2024, the interest coverage of SOCIETE D'EXPLOITATION DE... (-3.3x) 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: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 151 days. Excellent situation: suppliers finance 105 days of the operating cycle (retail model). Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 38 days of revenue, i.e. 93 k€ to permanently finance. Notable WCR improvement over the period (-23%), 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

93 379 €

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

46 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

151 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

5 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

38 j

WCR and payment terms evolution
SOCIETE D'EXPLOITATION DES ABATTOIRS DU BOULONNAIS

Positioning of SOCIETE D'EXPLOITATION DES ABATTOIRS DU BOULONNAIS 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 65 252€ to 419 110€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
65k€ 186k€ 419k€
186 776 € Range: 65 252€ - 419 110€
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 DU BOULONNAIS 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 DU BOULONNAIS

What is the revenue of SOCIETE D'EXPLOITATION DES ABATTOIRS DU BOULONNAIS ?

The revenue of SOCIETE D'EXPLOITATION DES ABATTOIRS DU BOULONNAIS in 2024 is 880 k€.

Is SOCIETE D'EXPLOITATION DES ABATTOIRS DU BOULONNAIS profitable?

SOCIETE D'EXPLOITATION DES ABATTOIRS DU BOULONNAIS recorded a net loss in 2024.

Where is the headquarters of SOCIETE D'EXPLOITATION DES ABATTOIRS DU BOULONNAIS ?

The headquarters of SOCIETE D'EXPLOITATION DES ABATTOIRS DU BOULONNAIS is located in BOULOGNE-SUR-GESSE (31350), in the department Haute-Garonne.

Where to find the tax return of SOCIETE D'EXPLOITATION DES ABATTOIRS DU BOULONNAIS ?

The tax return of SOCIETE D'EXPLOITATION DES ABATTOIRS DU BOULONNAIS 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 DU BOULONNAIS operate?

SOCIETE D'EXPLOITATION DES ABATTOIRS DU BOULONNAIS 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.