BOUCHERIE C.F.M.O : revenue, balance sheet and financial ratios

BOUCHERIE C.F.M.O is a French company founded 17 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in SAUSHEIM (68390), this company of category PME shows in 2017 a revenue of 687 k€. 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 - BOUCHERIE C.F.M.O (SIREN 508299120)
Indicator 2019 2018 2017 2016 2015
Revenue N/C N/C 686 675 € 782 338 € 787 035 €
Net income 16 728 € 35 438 € 20 387 € -6 172 € -21 372 €
EBITDA N/C N/C 24 959 € -13 730 € -9 529 €
Net margin N/C N/C 3.0% -0.8% -2.7%

Revenue and income statement

In 2019, BOUCHERIE C.F.M.O generates positive net income of 17 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

16 728 €

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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 402%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

401.934%

Financial autonomy (2019) ?
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

0.951%

Asset age ratio (2019) ?
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

15.5%

Solvency indicators evolution
BOUCHERIE C.F.M.O

Sector positioning

Debt ratio
401.93 2019
2017
2018
2019
Q1: 1.36
Med: 25.1
Q3: 106.38
Watch +50 pts over 3 years

In 2019, the debt ratio of BOUCHERIE C.F.M.O (401.93) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
0.95% 2019
2017
2018
2019
Q1: 11.57%
Med: 35.25%
Q3: 58.78%
Average

In 2019, the financial autonomy of BOUCHERIE C.F.M.O (0.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.19 years 2017
2017
Q1: 0.0 years
Med: 0.49 years
Q3: 2.3 years
Good

In 2017, the repayment capacity of BOUCHERIE C.F.M.O (0.19) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 85.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

85.059

Liquidity indicators evolution
BOUCHERIE C.F.M.O

Sector positioning

Liquidity ratio
85.06 2019
2017
2018
2019
Q1: 77.53
Med: 131.06
Q3: 215.69
Average +9 pts over 3 years

In 2019, the liquidity ratio of BOUCHERIE C.F.M.O (85.06) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
2.28x 2017
2017
Q1: 0.0x
Med: 1.2x
Q3: 6.18x
Good

In 2017, the interest coverage of BOUCHERIE C.F.M.O (2.3x) 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 (2019) ?
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 (2019) ?
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 (2019) ?
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 (2019) ?
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 C.F.M.O

Positioning of BOUCHERIE C.F.M.O 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 83 transactions of similar company sales in 2019, the value of BOUCHERIE C.F.M.O is estimated at 116 426 € (range 39 649€ - 333 670€). 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 2019
83 tx
39k€ 116k€ 333k€
116 426 € Range: 39 649€ - 333 670€
NAF 5 année 2019

Valuation method used

Net Income Multiple
16 728 € × 7.0x = 116 426 €
Range: 39 649€ - 333 670€

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 (Commerce de détail de viandes et de produits à base de viande en magasin spécialisé)

Compare BOUCHERIE C.F.M.O 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 C.F.M.O

What is the revenue of BOUCHERIE C.F.M.O ?

The revenue of BOUCHERIE C.F.M.O in 2017 is 687 k€.

Is BOUCHERIE C.F.M.O profitable?

Yes, BOUCHERIE C.F.M.O generated a net profit of 17 k€ in 2019.

Where is the headquarters of BOUCHERIE C.F.M.O ?

The headquarters of BOUCHERIE C.F.M.O is located in SAUSHEIM (68390), in the department Haut-Rhin.

Where to find the tax return of BOUCHERIE C.F.M.O ?

The tax return of BOUCHERIE C.F.M.O 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 C.F.M.O operate?

BOUCHERIE C.F.M.O 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.