TRANCHAGE DE LA JASSE : revenue, balance sheet and financial ratios

TRANCHAGE DE LA JASSE is a French company founded 20 years ago, specialized in the sector Préparation industrielle de produits à base de viande. Based in LA CAVALERIE (12230), this company of category ETI shows in 2024 a revenue of 24.3 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 - TRANCHAGE DE LA JASSE (SIREN 484512082)
Indicator 2024 2023 2022 2021
Revenue 24 269 206 € 25 171 937 € 23 841 138 € 24 824 162 €
Net income 1 233 197 € 1 016 933 € 951 914 € 883 098 €
EBITDA 2 231 672 € 1 930 397 € 1 875 936 € 1 873 944 €
Net margin 5.1% 4.0% 4.0% 3.6%

Revenue and income statement

In 2024, TRANCHAGE DE LA JASSE achieves revenue of 24.3 M€. Activity remains stable over the period (CAGR: -0.8%). Slight decline of -4% vs 2023. After deducting consumption (16.7 M€), gross margin stands at 7.5 M€, i.e. a rate of 31%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.2 M€, representing 9.2% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.2 M€, i.e. 5.1% 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

24 269 206 €

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

7 537 973 €

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

2 231 672 €

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

1 717 902 €

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

1 233 197 €

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

9.2%

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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 14%. 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 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

14.344%

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

65.641%

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

6.963%

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

0.843

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

28.3%

Solvency indicators evolution
TRANCHAGE DE LA JASSE

Sector positioning

Debt ratio
14.34 2024
2022
2023
2024
Q1: 6.45
Med: 32.78
Q3: 90.97
Good -8 pts over 3 years

In 2024, the debt ratio of TRANCHAGE DE LA JASSE (14.34) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
65.64% 2024
2022
2023
2024
Q1: 22.29%
Med: 47.18%
Q3: 63.72%
Excellent

In 2024, the financial autonomy of TRANCHAGE DE LA JASSE (65.6%) 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
0.84 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.93 years
Q3: 4.06 years
Good -10 pts over 3 years

In 2024, the repayment capacity of TRANCHAGE DE LA JASSE (0.84) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 155.45. 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 0.9x. 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

155.449

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

0.886

Liquidity indicators evolution
TRANCHAGE DE LA JASSE

Sector positioning

Liquidity ratio
155.45 2024
2022
2023
2024
Q1: 131.3
Med: 205.86
Q3: 315.92
Average

In 2024, the liquidity ratio of TRANCHAGE DE LA JASSE (155.45) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.89x 2024
2022
2023
2024
Q1: 0.0x
Med: 3.12x
Q3: 13.56x
Average -17 pts over 3 years

In 2024, the interest coverage of TRANCHAGE DE LA JASSE (0.9x) 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: 27 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 31 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 59 days of revenue, i.e. 4.0 M€ to permanently finance.

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

3 967 530 €

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

27 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

56 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

31 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

59 j

WCR and payment terms evolution
TRANCHAGE DE LA JASSE

Positioning of TRANCHAGE DE LA JASSE in its sector

Comparison with sector Préparation industrielle de produits à base de viande

Valuation estimate

Based on 108 transactions of similar company sales (all years), the value of TRANCHAGE DE LA JASSE is estimated at 7 009 961 € (range 3 836 485€ - 15 340 407€). With an EBITDA of 2 231 672€, the sector multiple of 3.6x is applied. 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 2024
108 transactions
3836k€ 7009k€ 15340k€
7 009 961 € Range: 3 836 485€ - 15 340 407€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 231 672 € × 3.6x
Estimation 8 127 704 €
4 942 237€ - 17 911 904€
Revenue Multiple 30%
24 269 206 € × 0.26x
Estimation 6 234 023 €
3 281 495€ - 10 594 773€
Net Income Multiple 20%
1 233 197 € × 4.4x
Estimation 5 379 514 €
1 904 588€ - 16 030 118€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 108 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 (Préparation industrielle de produits à base de viande)

Compare TRANCHAGE DE LA JASSE with other companies in the same sector:

Voir toutes les statistiques du secteur Préparation industrielle de produits à base de viande

Frequently asked questions about TRANCHAGE DE LA JASSE

What is the revenue of TRANCHAGE DE LA JASSE ?

The revenue of TRANCHAGE DE LA JASSE in 2024 is 24.3 M€.

Is TRANCHAGE DE LA JASSE profitable?

Yes, TRANCHAGE DE LA JASSE generated a net profit of 1.2 M€ in 2024.

Where is the headquarters of TRANCHAGE DE LA JASSE ?

The headquarters of TRANCHAGE DE LA JASSE is located in LA CAVALERIE (12230), in the department Aveyron.

Where to find the tax return of TRANCHAGE DE LA JASSE ?

The tax return of TRANCHAGE DE LA JASSE 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 TRANCHAGE DE LA JASSE operate?

TRANCHAGE DE LA JASSE operates in the sector Préparation industrielle de produits à base de viande (NAF code 10.13A). See the 'Sector positioning' section above to compare the company with its competitors.