VALETTE FOIE GRAS : revenue, balance sheet and financial ratios

VALETTE FOIE GRAS is a French company founded 42 years ago, specialized in the sector Préparation industrielle de produits à base de viande. Based in SAINT-CLAIR (46300), this company of category PME shows in 2024 a revenue of 26.4 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 - VALETTE FOIE GRAS (SIREN 327843603)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 26 424 939 € 23 470 710 € 30 810 231 € 30 027 691 € 29 716 065 € 30 638 460 € 26 924 744 € 26 052 819 €
Net income 554 665 € 294 443 € 723 786 € -56 324 € -259 500 € 494 064 € 654 537 € 374 291 €
EBITDA 852 255 € 822 155 € 1 600 161 € 907 966 € 26 380 € 1 126 953 € 1 206 485 € 670 508 €
Net margin 2.1% 1.3% 2.3% -0.2% -0.9% 1.6% 2.4% 1.4%

Revenue and income statement

In 2024, VALETTE FOIE GRAS achieves revenue of 26.4 M€. Revenue is growing positively over 8 years (CAGR: +0.2%). Vs 2023, growth of +13% (23.5 M€ -> 26.4 M€). After deducting consumption (14.0 M€), gross margin stands at 12.4 M€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 852 k€, representing 3.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 555 k€, i.e. 2.1% 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

26 424 939 €

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

12 435 060 €

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

852 255 €

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

345 246 €

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

554 665 €

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

3.2%

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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 43%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 54%. 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 4.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.0% 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

42.638%

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

53.548%

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

3.962%

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

4.863

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

18.9%

Solvency indicators evolution
VALETTE FOIE GRAS

Sector positioning

Debt ratio
42.64 2024
2021
2023
2024
Q1: 6.45
Med: 32.78
Q3: 90.97
Average

In 2024, the debt ratio of VALETTE FOIE GRAS (42.64) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
53.55% 2024
2021
2023
2024
Q1: 22.29%
Med: 47.18%
Q3: 63.72%
Good

In 2024, the financial autonomy of VALETTE FOIE GRAS (53.5%) 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
4.86 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.93 years
Q3: 4.06 years
Watch

In 2024, the repayment capacity of VALETTE FOIE GRAS (4.86) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 405.66. 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 22.0x. Operating income very largely covers interest expenses: high safety margin.

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

405.659

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

22.017

Liquidity indicators evolution
VALETTE FOIE GRAS

Sector positioning

Liquidity ratio
405.66 2024
2021
2023
2024
Q1: 131.3
Med: 205.86
Q3: 315.92
Excellent

In 2024, the liquidity ratio of VALETTE FOIE GRAS (405.66) 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
22.02x 2024
2021
2023
2024
Q1: 0.0x
Med: 3.12x
Q3: 13.56x
Excellent +13 pts over 3 years

In 2024, the interest coverage of VALETTE FOIE GRAS (22.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 63 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. The company must finance 11 days of gap between collections and payments. Inventory turnover is 88 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 142 days of revenue, i.e. 10.4 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

10 433 094 €

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

63 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

52 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

88 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

142 j

WCR and payment terms evolution
VALETTE FOIE GRAS

Positioning of VALETTE FOIE GRAS 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 VALETTE FOIE GRAS is estimated at 4 072 194 € (range 2 186 919€ - 8 322 953€). With an EBITDA of 852 255€, 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
2186k€ 4072k€ 8322k€
4 072 194 € Range: 2 186 919€ - 8 322 953€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
852 255 € × 3.6x
Estimation 3 103 895 €
1 887 395€ - 6 840 391€
Revenue Multiple 30%
26 424 939 € × 0.26x
Estimation 6 787 765 €
3 572 977€ - 11 535 863€
Net Income Multiple 20%
554 665 € × 4.4x
Estimation 2 419 588 €
856 642€ - 7 209 996€

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 VALETTE FOIE GRAS 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 VALETTE FOIE GRAS

What is the revenue of VALETTE FOIE GRAS ?

The revenue of VALETTE FOIE GRAS in 2024 is 26.4 M€.

Is VALETTE FOIE GRAS profitable?

Yes, VALETTE FOIE GRAS generated a net profit of 555 k€ in 2024.

Where is the headquarters of VALETTE FOIE GRAS ?

The headquarters of VALETTE FOIE GRAS is located in SAINT-CLAIR (46300), in the department Lot.

Where to find the tax return of VALETTE FOIE GRAS ?

The tax return of VALETTE FOIE GRAS 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 VALETTE FOIE GRAS operate?

VALETTE FOIE GRAS 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.