BOUCHERIE CHEZ ANDRE COMBES : revenue, balance sheet and financial ratios

BOUCHERIE CHEZ ANDRE COMBES 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 BIGANOS (33380), this company of category PME shows in 2016 a revenue of 227 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 CHEZ ANDRE COMBES (SIREN 803765650)
Indicator 2016 2015
Revenue 226 764 € 160 353 €
Net income -23 813 € -58 255 €
EBITDA -20 145 € -54 160 €
Net margin -10.5% -36.3%

Revenue and income statement

In 2016, BOUCHERIE CHEZ ANDRE COMBES achieves revenue of 227 k€. Vs 2015, growth of +41% (160 k€ -> 227 k€). After deducting consumption (133 k€), gross margin stands at 94 k€, i.e. a rate of 41%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -20 k€, representing -8.9% of revenue. Positive scissor effect: EBITDA margin improves by +24.9 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -24 k€ (-10.5% of revenue), which will impact equity.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

226 764 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

93 889 €

EBITDA (2016) ?
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

-20 145 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-24 302 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-23 813 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-8.9%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at -31%. 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 45%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-30.642%

Financial autonomy (2016) ?
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

45.306%

Cash flow / Revenue (2016) ?
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

-8.586%

Repayment capacity (2016) ?
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

-0.476

Asset age ratio (2016) ?
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

69.8%

Solvency indicators evolution
BOUCHERIE CHEZ ANDRE COMBES

Sector positioning

Debt ratio
-30.64 2016
2015
2016
Q1: 0.37
Med: 26.19
Q3: 123.42
Excellent

In 2016, the debt ratio of BOUCHERIE CHEZ ANDRE COMBES (-30.64) 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
45.31% 2016
2015
2016
Q1: 9.36%
Med: 32.91%
Q3: 55.44%
Good -11 pts over 2 years

In 2016, the financial autonomy of BOUCHERIE CHEZ ANDRE COMBES (45.3%) 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
-0.48 years 2016
2015
2016
Q1: 0.0 years
Med: 0.5 years
Q3: 2.42 years
Excellent

In 2016, the repayment capacity of BOUCHERIE CHEZ ANDRE COMBES (-0.48) 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 24.07. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2016) ?
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

24.07

Interest coverage (2016) ?
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

-2.144

Liquidity indicators evolution
BOUCHERIE CHEZ ANDRE COMBES

Sector positioning

Liquidity ratio
24.07 2016
2015
2016
Q1: 68.21
Med: 115.77
Q3: 191.58
Watch +8 pts over 2 years

In 2016, the liquidity ratio of BOUCHERIE CHEZ ANDRE COMBES (24.07) 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
-2.14x 2016
2015
2016
Q1: 0.0x
Med: 1.47x
Q3: 6.69x
Average

In 2016, the interest coverage of BOUCHERIE CHEZ ANDRE COMBES (-2.1x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 172 days. Excellent situation: suppliers finance 172 days of the operating cycle (retail model). Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-167 days): operations structurally generate cash.

Operating WCR (2016) ?
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

-105 200 €

Customer credit (2016) ?
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 (2016) ?
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

172 j

Inventory turnover (2016) ?
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

14 j

WCR in days of revenue (2016) ?
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

-167 j

WCR and payment terms evolution
BOUCHERIE CHEZ ANDRE COMBES

Positioning of BOUCHERIE CHEZ ANDRE COMBES 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 516 transactions of similar company sales (all years), the value of BOUCHERIE CHEZ ANDRE COMBES is estimated at 72 557 € (range 44 265€ - 102 980€). The price/revenue ratio is 0.32x (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.

Estimated enterprise value 2016
516 transactions
44k€ 72k€ 102k€
72 557 € Range: 44 265€ - 102 980€
NAF 5 all-time

Valuation method used

Revenue Multiple
226 764 € × 0.32x = 72 558 €
Range: 44 266€ - 102 980€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 516 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 CHEZ ANDRE COMBES 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 CHEZ ANDRE COMBES

What is the revenue of BOUCHERIE CHEZ ANDRE COMBES ?

The revenue of BOUCHERIE CHEZ ANDRE COMBES in 2016 is 227 k€.

Is BOUCHERIE CHEZ ANDRE COMBES profitable?

BOUCHERIE CHEZ ANDRE COMBES recorded a net loss in 2016.

Where is the headquarters of BOUCHERIE CHEZ ANDRE COMBES ?

The headquarters of BOUCHERIE CHEZ ANDRE COMBES is located in BIGANOS (33380), in the department Gironde.

Where to find the tax return of BOUCHERIE CHEZ ANDRE COMBES ?

The tax return of BOUCHERIE CHEZ ANDRE COMBES 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 CHEZ ANDRE COMBES operate?

BOUCHERIE CHEZ ANDRE COMBES 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.