BOUCHERIE CHARCUT FINE TRAIT FRICK LUTZ : revenue, balance sheet and financial ratios

BOUCHERIE CHARCUT FINE TRAIT FRICK LUTZ is a French company founded 35 years ago, specialized in the sector Services des traiteurs . Based in COLROY-LA-ROCHE (67420), this company of category PME shows in 2023 a revenue of 1.2 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 CHARCUT FINE TRAIT FRICK LUTZ (SIREN 380963751)
Indicator 2023 2022 2021 2020 2019 2017 2016
Revenue 1 174 011 € 2 129 821 € 2 312 526 € 2 385 058 € 2 708 617 € 5 458 343 € N/C
Net income -346 999 € -572 235 € 4 247 € 16 608 € -37 582 € -1 126 € 16 455 €
EBITDA -867 272 € -499 261 € -311 503 € -461 064 € -404 210 € -342 597 € N/C
Net margin -29.6% -26.9% 0.2% 0.7% -1.4% -0.0% N/C

Revenue and income statement

In 2023, BOUCHERIE CHARCUT FINE TRAIT FRICK LUTZ achieves revenue of 1.2 M€. Revenue is declining over the period 2017-2023 (CAGR: -22.6%). Significant drop of -45% vs 2022. After deducting consumption (703 k€), gross margin stands at 471 k€, i.e. a rate of 40%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -867 k€, representing -73.9% of revenue. Warning negative scissor effect: despite revenue change (-45%), EBITDA varies by -74%, reducing margin by 50.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -347 k€ (-29.6% of revenue), which will impact equity.

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

1 174 011 €

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

470 842 €

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

-867 272 €

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

-972 117 €

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

-346 999 €

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

-73.9%

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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 -274%. 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 -52%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-273.934%

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

-51.5%

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

-82.675%

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

-2.284

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

32.6%

Solvency indicators evolution
BOUCHERIE CHARCUT FINE TRAIT FRICK LUTZ

Sector positioning

Debt ratio
-273.93 2023
2021
2022
2023
Q1: 0.0
Med: 26.5
Q3: 99.38
Excellent -50 pts over 3 years

In 2023, the debt ratio of BOUCHERIE CHARCUT FINE TR... (-273.93) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-51.5% 2023
2021
2022
2023
Q1: 2.29%
Med: 28.0%
Q3: 50.98%
Watch

In 2023, the financial autonomy of BOUCHERIE CHARCUT FINE TR... (-51.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-2.28 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.06 years
Q3: 1.99 years
Excellent

In 2023, the repayment capacity of BOUCHERIE CHARCUT FINE TR... (-2.28) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 333.18. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

333.182

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

-6.086

Liquidity indicators evolution
BOUCHERIE CHARCUT FINE TRAIT FRICK LUTZ

Sector positioning

Liquidity ratio
333.18 2023
2021
2022
2023
Q1: 92.41
Med: 160.41
Q3: 277.55
Excellent +53 pts over 3 years

In 2023, the liquidity ratio of BOUCHERIE CHARCUT FINE TR... (333.18) 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
-6.09x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.64x
Watch

In 2023, the interest coverage of BOUCHERIE CHARCUT FINE TR... (-6.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 6 days. The company must finance 27 days of gap between collections and payments. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 20 days of revenue, i.e. 66 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

66 484 €

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

33 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

6 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

1 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

20 j

WCR and payment terms evolution
BOUCHERIE CHARCUT FINE TRAIT FRICK LUTZ

Positioning of BOUCHERIE CHARCUT FINE TRAIT FRICK LUTZ in its sector

Comparison with sector Services des traiteurs

Valuation estimate

Based on 191 transactions of similar company sales (all years), the value of BOUCHERIE CHARCUT FINE TRAIT FRICK LUTZ is estimated at 747 042 € (range 443 894€ - 1 056 180€). The price/revenue ratio is 0.64x (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
191 transactions
443k€ 747k€ 1056k€
747 042 € Range: 443 894€ - 1 056 180€
NAF 5 all-time

Valuation method used

Revenue Multiple
1 174 011 € × 0.64x = 747 043 €
Range: 443 895€ - 1 056 181€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 191 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 (Services des traiteurs )

Compare BOUCHERIE CHARCUT FINE TRAIT FRICK LUTZ with other companies in the same sector:

Voir toutes les statistiques du secteur Services des traiteurs

Frequently asked questions about BOUCHERIE CHARCUT FINE TRAIT FRICK LUTZ

What is the revenue of BOUCHERIE CHARCUT FINE TRAIT FRICK LUTZ ?

The revenue of BOUCHERIE CHARCUT FINE TRAIT FRICK LUTZ in 2023 is 1.2 M€.

Is BOUCHERIE CHARCUT FINE TRAIT FRICK LUTZ profitable?

BOUCHERIE CHARCUT FINE TRAIT FRICK LUTZ recorded a net loss in 2023.

Where is the headquarters of BOUCHERIE CHARCUT FINE TRAIT FRICK LUTZ ?

The headquarters of BOUCHERIE CHARCUT FINE TRAIT FRICK LUTZ is located in COLROY-LA-ROCHE (67420), in the department Bas-Rhin.

Where to find the tax return of BOUCHERIE CHARCUT FINE TRAIT FRICK LUTZ ?

The tax return of BOUCHERIE CHARCUT FINE TRAIT FRICK LUTZ 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 CHARCUT FINE TRAIT FRICK LUTZ operate?

BOUCHERIE CHARCUT FINE TRAIT FRICK LUTZ operates in the sector Services des traiteurs (NAF code 56.21Z). See the 'Sector positioning' section above to compare the company with its competitors.