BOUCHERIE CHAMBEAU : revenue, balance sheet and financial ratios

BOUCHERIE CHAMBEAU is a French company founded 11 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in SAINT-CALAIS (72120), this company of category PME shows in 2020 a revenue of 207 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 CHAMBEAU (SIREN 803560143)
Indicator 2020 2017 2016 2015
Revenue 206 596 € 175 256 € 169 454 € 189 407 €
Net income 17 343 € 4 806 € 2 380 € 1 177 €
EBITDA 19 908 € 21 424 € 13 171 € 11 329 €
Net margin 8.4% 2.7% 1.4% 0.6%

Revenue and income statement

In 2020, BOUCHERIE CHAMBEAU achieves revenue of 207 k€. Revenue is growing positively over 4 years (CAGR: +1.8%). Vs 2017, growth of +18% (175 k€ -> 207 k€). After deducting consumption (135 k€), gross margin stands at 72 k€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 20 k€, representing 9.6% of revenue. Warning negative scissor effect: despite revenue change (+18%), EBITDA varies by -7%, reducing margin by 2.6 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 17 k€, i.e. 8.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

206 596 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

71 959 €

EBITDA (2020) ?
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

19 908 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

20 706 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

17 343 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.6%

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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 38%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 54%. 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 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

38.026%

Financial autonomy (2020) ?
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

54.086%

Cash flow / Revenue (2020) ?
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

8.016%

Repayment capacity (2020) ?
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

1.164

Solvency indicators evolution
BOUCHERIE CHAMBEAU

Sector positioning

Debt ratio
38.03 2020
2016
2017
2020
Q1: 1.95
Med: 30.14
Q3: 114.01
Average -23 pts over 3 years

In 2020, the debt ratio of BOUCHERIE CHAMBEAU (38.03) 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
54.09% 2020
2016
2017
2020
Q1: 12.83%
Med: 35.84%
Q3: 57.65%
Good +46 pts over 3 years

In 2020, the financial autonomy of BOUCHERIE CHAMBEAU (54.1%) 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
1.16 years 2020
2016
2017
2020
Q1: 0.0 years
Med: 0.36 years
Q3: 1.93 years
Average -12 pts over 3 years

In 2020, the repayment capacity of BOUCHERIE CHAMBEAU (1.16) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 1.5x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2020) ?
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

0.0

Interest coverage (2020) ?
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

1.522

Liquidity indicators evolution
BOUCHERIE CHAMBEAU

Sector positioning

Liquidity ratio
0.0 2020
2016
2017
2020
Q1: 93.55
Med: 145.85
Q3: 228.87
Watch -52 pts over 3 years

In 2020, the liquidity ratio of BOUCHERIE CHAMBEAU (0.00) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
1.52x 2020
2016
2017
2020
Q1: 0.0x
Med: 0.61x
Q3: 3.41x
Good -17 pts over 3 years

In 2020, the interest coverage of BOUCHERIE CHAMBEAU (1.5x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). WCR is negative (-14 days): operations structurally generate cash. Notable WCR improvement over the period (-140%), freeing up cash.

Operating WCR (2020) ?
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

-8 266 €

Customer credit (2020) ?
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 (2020) ?
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

32 j

Inventory turnover (2020) ?
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 (2020) ?
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

-14 j

WCR and payment terms evolution
BOUCHERIE CHAMBEAU

Positioning of BOUCHERIE CHAMBEAU 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 58 transactions of similar company sales in 2020, the value of BOUCHERIE CHAMBEAU is estimated at 85 972 € (range 47 217€ - 151 410€). With an EBITDA of 19 908€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.29x (conservative valuation). 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 2020
58 tx
47k€ 85k€ 151k€
85 972 € Range: 47 217€ - 151 410€
NAF 5 année 2020

Valuation detail by method

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EBITDA Multiple 50%
19 908 € × 4.7x
Estimation 93 455 €
61 348€ - 173 349€
Revenue Multiple 30%
206 596 € × 0.29x
Estimation 60 057 €
25 955€ - 89 469€
Net Income Multiple 20%
17 343 € × 6.1x
Estimation 106 139 €
43 785€ - 189 474€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 58 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 CHAMBEAU 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 CHAMBEAU

What is the revenue of BOUCHERIE CHAMBEAU ?

The revenue of BOUCHERIE CHAMBEAU in 2020 is 207 k€.

Is BOUCHERIE CHAMBEAU profitable?

Yes, BOUCHERIE CHAMBEAU generated a net profit of 17 k€ in 2020.

Where is the headquarters of BOUCHERIE CHAMBEAU ?

The headquarters of BOUCHERIE CHAMBEAU is located in SAINT-CALAIS (72120), in the department Sarthe.

Where to find the tax return of BOUCHERIE CHAMBEAU ?

The tax return of BOUCHERIE CHAMBEAU 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 CHAMBEAU operate?

BOUCHERIE CHAMBEAU 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.