BOUCHERIE ARTISANALE DES 4 CHEMINS : revenue, balance sheet and financial ratios

BOUCHERIE ARTISANALE DES 4 CHEMINS is a French company founded 29 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in TOULON (83200), this company of category PME shows in 2022 a revenue of 2.0 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 - BOUCHERIE ARTISANALE DES 4 CHEMINS (SIREN 408614477)
Indicator 2025 2024 2023 2022 2021 2019 2018 2017
Revenue N/C N/C N/C 1 961 808 € 2 017 217 € N/C 1 891 296 € 1 879 269 €
Net income 15 568 € 91 619 € 66 903 € 49 212 € 81 293 € 62 565 € 75 339 € 73 167 €
EBITDA N/C N/C N/C 81 999 € 120 760 € N/C 117 705 € 117 580 €
Net margin N/C N/C N/C 2.5% 4.0% N/C 4.0% 3.9%

Revenue and income statement

In 2025, BOUCHERIE ARTISANALE DES 4 CHEMINS generates positive net income of 16 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 73 k€ -> 16 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

15 568 €

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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 24%. 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 59%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

23.691%

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

58.574%

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

10.3%

Solvency indicators evolution
BOUCHERIE ARTISANALE DES 4 CHEMINS

Sector positioning

Debt ratio
23.69 2025
2023
2024
2025
Q1: 4.64
Med: 26.36
Q3: 84.25
Good

In 2025, the debt ratio of BOUCHERIE ARTISANALE DES ... (23.69) 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
58.57% 2025
2023
2024
2025
Q1: 21.61%
Med: 45.3%
Q3: 65.67%
Good

In 2025, the financial autonomy of BOUCHERIE ARTISANALE DES ... (58.6%) 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 214.29. 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

214.288

Liquidity indicators evolution
BOUCHERIE ARTISANALE DES 4 CHEMINS

Sector positioning

Liquidity ratio
214.29 2025
2023
2024
2025
Q1: 96.55
Med: 158.06
Q3: 278.05
Good

In 2025, the liquidity ratio of BOUCHERIE ARTISANALE DES ... (214.29) 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) ?
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
BOUCHERIE ARTISANALE DES 4 CHEMINS

Positioning of BOUCHERIE ARTISANALE DES 4 CHEMINS in its sector

Comparison with sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Valuation estimate

Based on 54 transactions of similar company sales in 2025, the value of BOUCHERIE ARTISANALE DES 4 CHEMINS is estimated at 137 847 € (range 42 131€ - 211 084€). 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
54 tx
42k€ 137k€ 211k€
137 847 € Range: 42 131€ - 211 084€
NAF 5 année 2025

Valuation method used

Net Income Multiple
15 568 € × 8.9x = 137 848 €
Range: 42 132€ - 211 085€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Commerce de détail de viandes et de produits à base de viande en magasin spécialisé)

Compare BOUCHERIE ARTISANALE DES 4 CHEMINS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Frequently asked questions about BOUCHERIE ARTISANALE DES 4 CHEMINS

What is the revenue of BOUCHERIE ARTISANALE DES 4 CHEMINS ?

The revenue of BOUCHERIE ARTISANALE DES 4 CHEMINS in 2022 is 2.0 M€.

Is BOUCHERIE ARTISANALE DES 4 CHEMINS profitable?

Yes, BOUCHERIE ARTISANALE DES 4 CHEMINS generated a net profit of 16 k€ in 2025.

Where is the headquarters of BOUCHERIE ARTISANALE DES 4 CHEMINS ?

The headquarters of BOUCHERIE ARTISANALE DES 4 CHEMINS is located in TOULON (83200), in the department Var.

Where to find the tax return of BOUCHERIE ARTISANALE DES 4 CHEMINS ?

The tax return of BOUCHERIE ARTISANALE DES 4 CHEMINS 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 ARTISANALE DES 4 CHEMINS operate?

BOUCHERIE ARTISANALE DES 4 CHEMINS operates in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé (NAF code 47.22Z). See the 'Sector positioning' section above to compare the company with its competitors.