BOUCHERIE CHARCUTERIE FRECHARD : revenue, balance sheet and financial ratios

BOUCHERIE CHARCUTERIE FRECHARD is a French company founded 46 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in MAISONSGOUTTE (67220), this company of category PME shows in 2024 a revenue of 447 k€. 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 CHARCUTERIE FRECHARD (SIREN 318392412)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 447 484 € 474 129 € 488 878 € 535 986 € 544 779 € 448 435 € 449 775 € 459 081 € 475 242 €
Net income -38 547 € 1 686 € 2 462 € 1 519 € 18 796 € 2 582 € 4 788 € 1 811 € 7 498 €
EBITDA -31 124 € -403 € 2 009 € 4 372 € 25 515 € 6 680 € 8 379 € 4 882 € 16 709 €
Net margin -8.6% 0.4% 0.5% 0.3% 3.5% 0.6% 1.1% 0.4% 1.6%

Revenue and income statement

In 2024, BOUCHERIE CHARCUTERIE FRECHARD achieves revenue of 447 k€. Activity remains stable over the period (CAGR: -0.7%). Slight decline of -6% vs 2023. After deducting consumption (244 k€), gross margin stands at 203 k€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -31 k€, representing -7.0% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -7623%, reducing margin by 6.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -39 k€ (-8.6% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

447 484 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

203 451 €

EBITDA (2024) ?
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

-31 124 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-38 535 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-38 547 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-6.9%

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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 16%. 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 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

15.758%

Financial autonomy (2024) ?
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

60.109%

Cash flow / Revenue (2024) ?
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

-6.929%

Repayment capacity (2024) ?
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

-0.367

Asset age ratio (2024) ?
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

5.6%

Solvency indicators evolution
BOUCHERIE CHARCUTERIE FRECHARD

Sector positioning

Debt ratio
15.76 2024
2022
2023
2024
Q1: 0.52
Med: 21.81
Q3: 90.0
Good +15 pts over 3 years

In 2024, the debt ratio of BOUCHERIE CHARCUTERIE FRE... (15.76) 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
60.11% 2024
2022
2023
2024
Q1: 11.73%
Med: 37.41%
Q3: 59.92%
Excellent

In 2024, the financial autonomy of BOUCHERIE CHARCUTERIE FRE... (60.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-0.37 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.23 years
Q3: 1.92 years
Excellent -28 pts over 3 years

In 2024, the repayment capacity of BOUCHERIE CHARCUTERIE FRE... (-0.37) 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 129.16. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

129.165

Interest coverage (2024) ?
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

-0.077

Liquidity indicators evolution
BOUCHERIE CHARCUTERIE FRECHARD

Sector positioning

Liquidity ratio
129.16 2024
2022
2023
2024
Q1: 86.32
Med: 148.47
Q3: 260.74
Average -15 pts over 3 years

In 2024, the liquidity ratio of BOUCHERIE CHARCUTERIE FRE... (129.16) 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
-0.08x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.17x
Q3: 3.67x
Average -46 pts over 3 years

In 2024, the interest coverage of BOUCHERIE CHARCUTERIE FRE... (-0.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 6 days of revenue, i.e. 8 k€ to permanently finance. Over 2016-2024, WCR increased by +135%, requiring additional financing.

Operating WCR (2024) ?
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

7 795 €

Customer credit (2024) ?
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

3 j

Supplier credit (2024) ?
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

22 j

Inventory turnover (2024) ?
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

6 j

WCR in days of revenue (2024) ?
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

6 j

WCR and payment terms evolution
BOUCHERIE CHARCUTERIE FRECHARD

Positioning of BOUCHERIE CHARCUTERIE FRECHARD in its sector

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

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions). This range of 77 792€ to 141 759€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
77k€ 125k€ 141k€
125 186 € Range: 77 792€ - 141 759€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 38 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 CHARCUTERIE FRECHARD 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 CHARCUTERIE FRECHARD

What is the revenue of BOUCHERIE CHARCUTERIE FRECHARD ?

The revenue of BOUCHERIE CHARCUTERIE FRECHARD in 2024 is 447 k€.

Is BOUCHERIE CHARCUTERIE FRECHARD profitable?

BOUCHERIE CHARCUTERIE FRECHARD recorded a net loss in 2024.

Where is the headquarters of BOUCHERIE CHARCUTERIE FRECHARD ?

The headquarters of BOUCHERIE CHARCUTERIE FRECHARD is located in MAISONSGOUTTE (67220), in the department Bas-Rhin.

Where to find the tax return of BOUCHERIE CHARCUTERIE FRECHARD ?

The tax return of BOUCHERIE CHARCUTERIE FRECHARD 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 CHARCUTERIE FRECHARD operate?

BOUCHERIE CHARCUTERIE FRECHARD 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.