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.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

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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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 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
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

26.0%

Solvency indicators evolution
BOISSINOT ELEVAGE

Sector positioning

Debt ratio
37.24 2025
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

Sector positioning

Liquidity ratio
134.94 2025
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

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 value 2025
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

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.