BOUCHERIE-CHARCUTERIE GAUTHIER : revenue, balance sheet and financial ratios

BOUCHERIE-CHARCUTERIE GAUTHIER is a French company founded 31 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in DIJON (21000), this company of category PME shows in 2021 a revenue of 578 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 GAUTHIER (SIREN 400801510)
Indicator 2021 2020 2019 2018
Revenue 578 334 € 487 187 € 449 768 € 433 425 €
Net income 33 218 € 26 440 € 27 880 € 19 048 €
EBITDA 47 551 € 44 461 € 61 648 € 36 174 €
Net margin 5.7% 5.4% 6.2% 4.4%

Revenue and income statement

In 2021, BOUCHERIE-CHARCUTERIE GAUTHIER achieves revenue of 578 k€. Over the period 2018-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +10.1%. Vs 2020, growth of +19% (487 k€ -> 578 k€). After deducting consumption (254 k€), gross margin stands at 325 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 48 k€, representing 8.2% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 33 k€, i.e. 5.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

578 334 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

324 744 €

EBITDA (2021) ?
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

47 551 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

39 287 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

33 218 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.2%

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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 17%. 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 66%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

16.745%

Financial autonomy (2021) ?
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

66.279%

Cash flow / Revenue (2021) ?
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

7.173%

Repayment capacity (2021) ?
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

0.797

Asset age ratio (2021) ?
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

23.5%

Solvency indicators evolution
BOUCHERIE-CHARCUTERIE GAUTHIER

Sector positioning

Debt ratio
16.75 2021
2019
2020
2021
Q1: 2.23
Med: 28.98
Q3: 109.03
Good -9 pts over 3 years

In 2021, the debt ratio of BOUCHERIE-CHARCUTERIE GAU... (16.75) 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
66.28% 2021
2019
2020
2021
Q1: 13.19%
Med: 36.6%
Q3: 57.61%
Excellent

In 2021, the financial autonomy of BOUCHERIE-CHARCUTERIE GAU... (66.3%) 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
0.8 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.32 years
Q3: 2.17 years
Average

In 2021, the repayment capacity of BOUCHERIE-CHARCUTERIE GAU... (0.80) 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 329.10. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

329.103

Interest coverage (2021) ?
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

0.0

Liquidity indicators evolution
BOUCHERIE-CHARCUTERIE GAUTHIER

Sector positioning

Liquidity ratio
329.1 2021
2019
2020
2021
Q1: 89.79
Med: 145.91
Q3: 235.93
Excellent

In 2021, the liquidity ratio of BOUCHERIE-CHARCUTERIE GAU... (329.10) 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
0.0x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.3x
Q3: 2.75x
Average -22 pts over 3 years

In 2021, the interest coverage of BOUCHERIE-CHARCUTERIE GAU... (0.0x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-19 days): operations structurally generate cash. Notable WCR improvement over the period (-50%), freeing up cash.

Operating WCR (2021) ?
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

-30 293 €

Customer credit (2021) ?
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

2 j

Supplier credit (2021) ?
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

23 j

Inventory turnover (2021) ?
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

2 j

WCR in days of revenue (2021) ?
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

-19 j

WCR and payment terms evolution
BOUCHERIE-CHARCUTERIE GAUTHIER

Positioning of BOUCHERIE-CHARCUTERIE GAUTHIER 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 62 transactions of similar company sales in 2021, the value of BOUCHERIE-CHARCUTERIE GAUTHIER is estimated at 212 881 € (range 144 467€ - 309 403€). With an EBITDA of 47 551€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.31x (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 2021
62 tx
144k€ 212k€ 309k€
212 881 € Range: 144 467€ - 309 403€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
47 551 € × 5.1x
Estimation 243 352 €
154 433€ - 365 394€
Revenue Multiple 30%
578 334 € × 0.31x
Estimation 181 423 €
148 141€ - 234 732€
Net Income Multiple 20%
33 218 € × 5.5x
Estimation 183 894 €
114 043€ - 281 435€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 62 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 GAUTHIER 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 GAUTHIER

What is the revenue of BOUCHERIE-CHARCUTERIE GAUTHIER ?

The revenue of BOUCHERIE-CHARCUTERIE GAUTHIER in 2021 is 578 k€.

Is BOUCHERIE-CHARCUTERIE GAUTHIER profitable?

Yes, BOUCHERIE-CHARCUTERIE GAUTHIER generated a net profit of 33 k€ in 2021.

Where is the headquarters of BOUCHERIE-CHARCUTERIE GAUTHIER ?

The headquarters of BOUCHERIE-CHARCUTERIE GAUTHIER is located in DIJON (21000), in the department Cote-d'Or.

Where to find the tax return of BOUCHERIE-CHARCUTERIE GAUTHIER ?

The tax return of BOUCHERIE-CHARCUTERIE GAUTHIER 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 GAUTHIER operate?

BOUCHERIE-CHARCUTERIE GAUTHIER 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.