Employees: 12 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1992-07-01 (33 years)Status: ActiveBusiness sector: Autres commerces de détail spécialisés diversLocation: MAULEON (79700), Deux-Sevres
BOISSINOT ELEVAGE : revenue, balance sheet and financial ratios
BOISSINOT ELEVAGE is a French company
founded 33 years ago,
specialized in the sector Autres commerces de détail spécialisés divers.
Based in MAULEON (79700),
this company of category PME
shows in 2019 a revenue of 10.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - BOISSINOT ELEVAGE (SIREN 388480014)
Indicator
2025
2024
2023
2019
2018
2017
2016
Revenue
N/C
N/C
N/C
9 975 518 €
10 136 392 €
7 772 337 €
7 982 459 €
Net income
529 978 €
434 000 €
235 800 €
125 684 €
195 645 €
170 894 €
134 014 €
EBITDA
N/C
N/C
N/C
243 603 €
301 440 €
323 323 €
196 908 €
Net margin
N/C
N/C
N/C
1.3%
1.9%
2.2%
1.7%
Revenue and income statement
In 2025, BOISSINOT ELEVAGE generates positive net income of 530 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 134 k€ -> 530 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
529 978 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 37%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory.
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
37.239%
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
24.839%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2023
2024
2025
Debt ratio
14.465
15.816
32.606
35.388
29.072
31.49
37.239
Financial autonomy
42.116
35.59
33.443
28.313
36.911
32.774
24.839
Repayment capacity
0.989
0.824
1.877
3.263
None
None
None
Cash flow / Revenue
2.071%
3.525%
2.496%
1.664%
None%
None%
None%
Sector positioning
Debt ratio
37.242025
2023
2024
2025
Q1: 2.28
Med: 17.74
Q3: 58.59
Average+7 pts over 3 years
In 2025, the debt ratio of BOISSINOT ELEVAGE (37.24) 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
24.84%2025
2023
2024
2025
Q1: 14.96%
Med: 44.15%
Q3: 66.96%
Average-23 pts over 3 years
In 2025, the financial autonomy of BOISSINOT ELEVAGE (24.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 134.94. 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
134.935
Liquidity indicators evolution BOISSINOT ELEVAGE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2023
2024
2025
Liquidity ratio
169.618
157.19
154.58
137.592
167.991
155.854
134.935
Interest coverage
1.09
0.613
2.203
2.315
None
None
None
Sector positioning
Liquidity ratio
134.942025
2023
2024
2025
Q1: 146.99
Med: 244.87
Q3: 415.18
Watch-11 pts over 3 years
In 2025, the liquidity ratio of BOISSINOT ELEVAGE (134.94) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
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
0 €
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
0 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
0 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
0 j
WCR and payment terms evolution BOISSINOT ELEVAGE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2023
2024
2025
Operating WCR
1 799 725 €
1 816 784 €
1 643 717 €
1 813 848 €
0 €
0 €
0 €
Inventory turnover (days)
63
82
52
81
0
0
0
Customer payment term (days)
44
42
33
35
0
0
0
Supplier payment term (days)
43
56
63
64
0
0
0
Positioning of BOISSINOT ELEVAGE in its sector
Comparison with sector Autres commerces de détail spécialisés divers
Valuation estimate
Based on 83 transactions of similar company sales
in 2025,
the value of BOISSINOT ELEVAGE is estimated at
1 962 733 €
(range 741 550€ - 2 891 555€).
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 value2025
83 tx
741k€1962k€2891k€
1 962 733 €Range: 741 550€ - 2 891 555€
NAF 5 année 2025
Valuation method used
Net Income Multiple
529 978 €
×
3.7x
=1 962 733 €
Range: 741 551€ - 2 891 555€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 83 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 (Autres commerces de détail spécialisés divers)
Compare BOISSINOT ELEVAGE with other companies in the same sector:
Frequently asked questions about BOISSINOT ELEVAGE
What is the revenue of BOISSINOT ELEVAGE ?
The revenue of BOISSINOT ELEVAGE in 2019 is 10.0 M€.
Is BOISSINOT ELEVAGE profitable?
Yes, BOISSINOT ELEVAGE generated a net profit of 530 k€ in 2025.
Where is the headquarters of BOISSINOT ELEVAGE ?
The headquarters of BOISSINOT ELEVAGE is located in MAULEON (79700), in the department Deux-Sevres.
Where to find the tax return of BOISSINOT ELEVAGE ?
The tax return of BOISSINOT ELEVAGE 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 BOISSINOT ELEVAGE operate?
BOISSINOT ELEVAGE operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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