AU BILLOT DES HALLES : revenue, balance sheet and financial ratios

AU BILLOT DES HALLES is a French company founded 53 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in PARIS (75001), this company of category PME shows in 2025 a revenue of 311 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 - AU BILLOT DES HALLES (SIREN 732031240)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 310 619 € 381 634 € 412 371 € 488 578 € 547 483 € 572 992 € 625 368 € 978 503 € 1 067 746 €
Net income -199 510 € -162 150 € 20 451 € -153 683 € -81 206 € -167 390 € -172 957 € -66 928 € 4 424 €
EBITDA -183 319 € -161 006 € -172 159 € -151 809 € -77 071 € -165 615 € -170 082 € -48 984 € 24 511 €
Net margin -64.2% -42.5% 5.0% -31.5% -14.8% -29.2% -27.7% -6.8% 0.4%

Revenue and income statement

In 2025, AU BILLOT DES HALLES achieves revenue of 311 k€. Revenue is declining over the period 2017-2025 (CAGR: -14.3%). Significant drop of -19% vs 2024. After deducting consumption (181 k€), gross margin stands at 130 k€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -183 k€, representing -59.0% of revenue. Warning negative scissor effect: despite revenue change (-19%), EBITDA varies by -14%, reducing margin by 16.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -200 k€ (-64.2% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

310 619 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

129 949 €

EBITDA (2025) ?
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

-183 319 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-199 092 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-199 510 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-59.0%

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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 -3%. 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 -245%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-2.794%

Financial autonomy (2025) ?
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

-245.342%

Cash flow / Revenue (2025) ?
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

-63.362%

Repayment capacity (2025) ?
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

-0.137

Asset age ratio (2025) ?
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

2.0%

Solvency indicators evolution
AU BILLOT DES HALLES

Sector positioning

Debt ratio
-2.79 2025
2023
2024
2025
Q1: 4.64
Med: 26.36
Q3: 84.25
Excellent

In 2025, the debt ratio of AU BILLOT DES HALLES (-2.79) 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
-245.34% 2025
2023
2024
2025
Q1: 21.61%
Med: 45.3%
Q3: 65.67%
Watch

In 2025, the financial autonomy of AU BILLOT DES HALLES (-245.3%) 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
-0.14 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.51 years
Q3: 1.83 years
Excellent

In 2025, the repayment capacity of AU BILLOT DES HALLES (-0.14) 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 23.46. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

23.463

Interest coverage (2025) ?
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

-0.227

Liquidity indicators evolution
AU BILLOT DES HALLES

Sector positioning

Liquidity ratio
23.46 2025
2023
2024
2025
Q1: 96.55
Med: 158.06
Q3: 278.05
Watch

In 2025, the liquidity ratio of AU BILLOT DES HALLES (23.46) 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
-0.23x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.23x
Q3: 4.93x
Average

In 2025, the interest coverage of AU BILLOT DES HALLES (-0.2x) 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: 181 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1130 days. Excellent situation: suppliers finance 949 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. Overall, WCR represents 117 days of revenue, i.e. 101 k€ to permanently finance. Notable WCR improvement over the period (-72%), freeing up cash.

Operating WCR (2025) ?
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

100 858 €

Customer credit (2025) ?
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

181 j

Supplier credit (2025) ?
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

1130 j

Inventory turnover (2025) ?
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 (2025) ?
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

117 j

WCR and payment terms evolution
AU BILLOT DES HALLES

Positioning of AU BILLOT DES HALLES in its sector

Comparison with sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Valuation estimate

Based on 54 transactions of similar company sales in 2025, the value of AU BILLOT DES HALLES is estimated at 115 938 € (range 57 577€ - 230 316€). The price/revenue ratio is 0.37x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
54 tx
57k€ 115k€ 230k€
115 938 € Range: 57 577€ - 230 316€
NAF 5 année 2025

Valuation method used

Revenue Multiple
310 619 € × 0.37x = 115 938 €
Range: 57 578€ - 230 316€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Commerce de détail de viandes et de produits à base de viande en magasin spécialisé)

Compare AU BILLOT DES HALLES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Frequently asked questions about AU BILLOT DES HALLES

What is the revenue of AU BILLOT DES HALLES ?

The revenue of AU BILLOT DES HALLES in 2025 is 311 k€.

Is AU BILLOT DES HALLES profitable?

AU BILLOT DES HALLES recorded a net loss in 2025.

Where is the headquarters of AU BILLOT DES HALLES ?

The headquarters of AU BILLOT DES HALLES is located in PARIS (75001), in the department Paris.

Where to find the tax return of AU BILLOT DES HALLES ?

The tax return of AU BILLOT DES HALLES 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 AU BILLOT DES HALLES operate?

AU BILLOT DES HALLES operates in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé (NAF code 47.22Z). See the 'Sector positioning' section above to compare the company with its competitors.