Employees: 12 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1987-10-01 (38 years)Status: ActiveBusiness sector: Travaux de peinture et vitrerieLocation: CONDAT-SUR-VIENNE (87920), Haute-Vienne
BOUCHER SAS : revenue, balance sheet and financial ratios
BOUCHER SAS is a French company
founded 38 years ago,
specialized in the sector Travaux de peinture et vitrerie.
Based in CONDAT-SUR-VIENNE (87920),
this company of category PME
shows in 2022 a revenue of 1.3 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, BOUCHER SAS records a net loss of 6 k€. This deficit will reduce equity on the balance sheet.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-5 756 €
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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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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 12%. 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 46%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
12.22%
Financial autonomy (2025)
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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
45.72%
Asset age ratio (2025)
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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
2020
2021
2022
2023
2024
2025
Debt ratio
8.281
17.026
17.199
62.345
236.35
82.398
68.368
28.472
17.034
12.22
Financial autonomy
55.122
50.359
49.087
28.756
18.029
28.469
31.605
38.548
40.682
45.72
Repayment capacity
0.215
0.605
None
None
None
None
4.994
None
None
None
Cash flow / Revenue
6.54%
4.634%
None%
None%
None%
None%
1.363%
None%
None%
None%
Sector positioning
Debt ratio
12.222025
2023
2024
2025
Q1: 3.51
Med: 16.26
Q3: 46.64
Good-20 pts over 3 years
In 2025, the debt ratio of BOUCHER SAS (12.22) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
45.72%2025
2023
2024
2025
Q1: 23.83%
Med: 44.23%
Q3: 60.71%
Good-8 pts over 3 years
In 2025, the financial autonomy of BOUCHER SAS (45.7%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 220.69. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
220.688
Liquidity indicators evolution BOUCHER SAS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
222.95
216.837
213.093
162.878
236.623
170.343
174.142
170.608
221.439
220.688
Interest coverage
0.042
0.0
None
None
None
None
1.321
None
None
None
Sector positioning
Liquidity ratio
220.692025
2023
2024
2025
Q1: 157.58
Med: 219.08
Q3: 320.95
Good+14 pts over 3 years
In 2025, the liquidity ratio of BOUCHER SAS (220.69) 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.
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)
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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 BOUCHER SAS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
139 999 €
181 463 €
0 €
0 €
0 €
0 €
65 916 €
0 €
0 €
0 €
Inventory turnover (days)
3
4
0
0
0
0
6
0
0
0
Customer payment term (days)
38
38
0
0
594
401
41
474
398
0
Supplier payment term (days)
36
46
0
0
258
126
19
249
253
0
Positioning of BOUCHER SAS in its sector
Comparison with sector Travaux de peinture et vitrerie
Similar companies (Travaux de peinture et vitrerie)
Compare BOUCHER SAS with other companies in the same sector:
The headquarters of BOUCHER SAS is located in CONDAT-SUR-VIENNE (87920), in the department Haute-Vienne.
Where to find the tax return of BOUCHER SAS ?
The tax return of BOUCHER SAS 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 BOUCHER SAS operate?
BOUCHER SAS operates in the sector Travaux de peinture et vitrerie (NAF code 43.34Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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