SIREN : 946350071
BOUCHERIE-CHARCUTERIE HERTZOG is a French company founded 63 years ago, specialized in the sector Charcuterie. Based in HESINGUE (68220), this company of category PME shows in 2023 a revenue of 4.1 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
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 4 070 714 € | 4 031 311 € | 3 870 985 € | 3 733 387 € | 3 488 981 € | 3 449 762 € | 3 576 718 € | 3 696 801 € |
| Net income | -62 969 € | 76 113 € | 138 084 € | 198 197 € | -28 216 € | -55 116 € | -61 428 € | -32 211 € |
| EBITDA | 42 052 € | 143 343 € | 288 159 € | 131 239 € | 72 589 € | 44 940 € | 35 764 € | -30 855 € |
| Net margin | -1.5% | 1.9% | 3.6% | 5.3% | -0.8% | -1.6% | -1.7% | -0.9% |
In 2023, BOUCHERIE-CHARCUTERIE HERTZOG achieves revenue of 4.1 M€. Revenue is growing positively over 8 years (CAGR: +1.4%). Vs 2022: +1%. After deducting consumption (1.7 M€), gross margin stands at 2.3 M€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 42 k€, representing 1.0% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -71%, reducing margin by 2.5 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -63 k€ (-1.5% of revenue), which will impact equity.
4 070 714 €
2 341 768 €
42 052 €
-70 853 €
-62 969 €
1.0%
The debt ratio (= Financial debt / Equity x 100) stands at 23%. 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 49%. 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 3.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
22.532%
48.964%
1.392%
3.834
16.4%
In 2023, the debt ratio of BOUCHERIE-CHARCUTERIE HER... (22.53) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of BOUCHERIE-CHARCUTERIE HER... (49.0%) 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.
In 2023, the repayment capacity of BOUCHERIE-CHARCUTERIE HER... (3.83) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 173.79. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 5.4x. Operating income very largely covers interest expenses: high safety margin.
173.79
5.365
In 2023, the liquidity ratio of BOUCHERIE-CHARCUTERIE HER... (173.79) 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.
In 2023, the interest coverage of BOUCHERIE-CHARCUTERIE HER... (5.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. Excellent situation: suppliers finance 52 days of the operating cycle (retail model). Inventory turnover is 17 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-4 days): operations structurally generate cash. Over 2016-2023, WCR increased by +46%, requiring additional financing.
-49 622 €
6 j
58 j
17 j
-4 j
Based on 108 transactions of similar company sales (all years), the value of BOUCHERIE-CHARCUTERIE HERTZOG is estimated at 487 836 € (range 264 608€ - 877 353€). With an EBITDA of 42 052€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.26x (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.
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This estimate is based on the analysis of 108 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare BOUCHERIE-CHARCUTERIE HERTZOG with other companies in the same sector:
The revenue of BOUCHERIE-CHARCUTERIE HERTZOG in 2023 is 4.1 M€.
BOUCHERIE-CHARCUTERIE HERTZOG recorded a net loss in 2023.
The headquarters of BOUCHERIE-CHARCUTERIE HERTZOG is located in HESINGUE (68220), in the department Haut-Rhin.
The tax return of BOUCHERIE-CHARCUTERIE HERTZOG 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).
BOUCHERIE-CHARCUTERIE HERTZOG operates in the sector Charcuterie (NAF code 10.13B). See the 'Sector positioning' section above to compare the company with its competitors.