BOUCE JEAN-MICHEL : revenue, balance sheet and financial ratios

BOUCE JEAN-MICHEL is a French company founded 37 years ago, specialized in the sector Travaux de terrassement spécialisés ou de grande masse. Based in LA PERNELLE (50630), this company of category PME shows in 2023 a revenue of 7.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - BOUCE JEAN-MICHEL (SIREN 351202353)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue N/C 7 726 621 € 7 139 545 € 5 972 947 € 5 781 359 € 5 187 742 € 5 368 213 € 4 750 230 €
Net income 651 683 € 134 080 € 137 755 € 191 456 € 95 770 € 148 096 € 283 982 € 154 439 €
EBITDA N/C 238 586 € 92 451 € 234 013 € 90 785 € 133 516 € 380 448 € 129 569 €
Net margin N/C 1.7% 1.9% 3.2% 1.7% 2.9% 5.3% 3.3%

Revenue and income statement

In 2024, BOUCE JEAN-MICHEL generates positive net income of 652 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 154 k€ -> 652 k€.

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

651 683 €

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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 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 44%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

35.895%

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

43.868%

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

40.5%

Solvency indicators evolution
BOUCE JEAN-MICHEL

Sector positioning

Debt ratio
35.9 2024
2021
2023
2024
Q1: 5.66
Med: 28.81
Q3: 82.19
Average +8 pts over 3 years

In 2024, the debt ratio of BOUCE JEAN-MICHEL (35.90) 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
43.87% 2024
2021
2023
2024
Q1: 17.97%
Med: 35.52%
Q3: 56.51%
Good +10 pts over 3 years

In 2024, the financial autonomy of BOUCE JEAN-MICHEL (43.9%) 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
2.45 years 2023
2021
2023
Q1: 0.0 years
Med: 0.64 years
Q3: 2.14 years
Watch

In 2023, the repayment capacity of BOUCE JEAN-MICHEL (2.45) 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 195.97. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

195.974

Liquidity indicators evolution
BOUCE JEAN-MICHEL

Sector positioning

Liquidity ratio
195.97 2024
2021
2023
2024
Q1: 128.74
Med: 194.39
Q3: 280.98
Good +48 pts over 3 years

In 2024, the liquidity ratio of BOUCE JEAN-MICHEL (195.97) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
1.94x 2023
2021
2023
Q1: 0.0x
Med: 0.81x
Q3: 3.83x
Good -8 pts over 2 years

In 2023, the interest coverage of BOUCE JEAN-MICHEL (1.9x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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 (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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
BOUCE JEAN-MICHEL

Positioning of BOUCE JEAN-MICHEL in its sector

Comparison with sector Travaux de terrassement spécialisés ou de grande masse

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 458 112€ to 8 925 197€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
458k€ 1444k€ 8925k€
1 444 728 € Range: 458 112€ - 8 925 197€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 (Travaux de terrassement spécialisés ou de grande masse)

Compare BOUCE JEAN-MICHEL with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement spécialisés ou de grande masse

Frequently asked questions about BOUCE JEAN-MICHEL

What is the revenue of BOUCE JEAN-MICHEL ?

The revenue of BOUCE JEAN-MICHEL in 2023 is 7.7 M€.

Is BOUCE JEAN-MICHEL profitable?

Yes, BOUCE JEAN-MICHEL generated a net profit of 652 k€ in 2024.

Where is the headquarters of BOUCE JEAN-MICHEL ?

The headquarters of BOUCE JEAN-MICHEL is located in LA PERNELLE (50630), in the department Manche.

Where to find the tax return of BOUCE JEAN-MICHEL ?

The tax return of BOUCE JEAN-MICHEL 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 BOUCE JEAN-MICHEL operate?

BOUCE JEAN-MICHEL operates in the sector Travaux de terrassement spécialisés ou de grande masse (NAF code 43.12B). See the 'Sector positioning' section above to compare the company with its competitors.