BOUCHERIE 4 PAVILLONS : revenue, balance sheet and financial ratios

BOUCHERIE 4 PAVILLONS is a French company founded 53 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in BORDEAUX (33000), this company of category PME shows in 2023 a revenue of 220 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - BOUCHERIE 4 PAVILLONS (SIREN 306330861)
Indicator 2023 2021 2020
Revenue 219 687 € 276 270 € 264 213 €
Net income 119 481 € 176 614 € 150 622 €
EBITDA 159 202 € 206 257 € 209 755 €
Net margin 54.4% 63.9% 57.0%

Revenue and income statement

In 2023, BOUCHERIE 4 PAVILLONS achieves revenue of 220 k€. Revenue is declining over the period 2020-2023 (CAGR: -6.0%). Significant drop of -20% vs 2021. After deducting consumption (47 k€), gross margin stands at 173 k€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 159 k€, representing 72.5% of revenue. Warning negative scissor effect: despite revenue change (-20%), EBITDA varies by -23%, reducing margin by 2.2 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 119 k€, i.e. 54.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

219 687 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

172 997 €

EBITDA (2023) ?
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

159 202 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

156 695 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

119 481 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

72.5%

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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 94%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 55.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

94.406%

Financial autonomy (2023) ?
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

50.105%

Cash flow / Revenue (2023) ?
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

55.532%

Repayment capacity (2023) ?
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

3.4

Asset age ratio (2023) ?
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

9.7%

Solvency indicators evolution
BOUCHERIE 4 PAVILLONS

Sector positioning

Debt ratio
94.41 2023
2020
2021
2023
Q1: -25.79
Med: 7.7
Q3: 166.03
Average

In 2023, the debt ratio of BOUCHERIE 4 PAVILLONS (94.41) 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
50.1% 2023
2020
2021
2023
Q1: 0.43%
Med: 30.83%
Q3: 76.17%
Good

In 2023, the financial autonomy of BOUCHERIE 4 PAVILLONS (50.1%) 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
3.4 years 2023
2020
2021
2023
Q1: -0.3 years
Med: 0.44 years
Q3: 10.35 years
Average

In 2023, the repayment capacity of BOUCHERIE 4 PAVILLONS (3.40) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 3063.77. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2023) ?
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

3063.773

Interest coverage (2023) ?
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

0.639

Liquidity indicators evolution
BOUCHERIE 4 PAVILLONS

Sector positioning

Liquidity ratio
3063.77 2023
2020
2021
2023
Q1: 95.03
Med: 298.23
Q3: 1220.9
Excellent

In 2023, the liquidity ratio of BOUCHERIE 4 PAVILLONS (3063.77) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.64x 2023
2020
2021
2023
Q1: 0.0x
Med: 0.0x
Q3: 16.99x
Good +26 pts over 3 years

In 2023, the interest coverage of BOUCHERIE 4 PAVILLONS (0.6x) 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. Average customer payment term: 92 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. The gap of 77 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 743 days of revenue, i.e. 454 k€ to permanently finance.

Operating WCR (2023) ?
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

453 623 €

Customer credit (2023) ?
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

92 j

Supplier credit (2023) ?
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

15 j

Inventory turnover (2023) ?
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 in days of revenue (2023) ?
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

743 j

WCR and payment terms evolution
BOUCHERIE 4 PAVILLONS

Positioning of BOUCHERIE 4 PAVILLONS in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 215 transactions of similar company sales in 2023, the value of BOUCHERIE 4 PAVILLONS is estimated at 579 403 € (range 169 078€ - 998 435€). With an EBITDA of 159 202€, the sector multiple of 5.2x is applied. The price/revenue ratio is 0.51x (in line with sector norms). 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.

Estimated enterprise value 2023
215 transactions
169k€ 579k€ 998k€
579 403 € Range: 169 078€ - 998 435€
NAF 5 année 2023

Valuation detail by method

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EBITDA Multiple 50%
159 202 € × 5.2x
Estimation 820 455 €
208 159€ - 1 318 332€
Revenue Multiple 30%
219 687 € × 0.51x
Estimation 112 176 €
51 079€ - 256 626€
Net Income Multiple 20%
119 481 € × 5.7x
Estimation 677 618 €
248 377€ - 1 311 408€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 (Location de terrains et d'autres biens immobiliers)

Compare BOUCHERIE 4 PAVILLONS with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about BOUCHERIE 4 PAVILLONS

What is the revenue of BOUCHERIE 4 PAVILLONS ?

The revenue of BOUCHERIE 4 PAVILLONS in 2023 is 220 k€.

Is BOUCHERIE 4 PAVILLONS profitable?

Yes, BOUCHERIE 4 PAVILLONS generated a net profit of 119 k€ in 2023.

Where is the headquarters of BOUCHERIE 4 PAVILLONS ?

The headquarters of BOUCHERIE 4 PAVILLONS is located in BORDEAUX (33000), in the department Gironde.

Where to find the tax return of BOUCHERIE 4 PAVILLONS ?

The tax return of BOUCHERIE 4 PAVILLONS 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 BOUCHERIE 4 PAVILLONS operate?

BOUCHERIE 4 PAVILLONS operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.