Employees: 02 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2019-06-04 (6 years)Status: ActiveBusiness sector: Commerce de détail de viandes et de produits à base de viande en magasin spécialiséLocation: GIAT (63620), Puy-de-Dome
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
BOUCHERIE DE GIAT : revenue, balance sheet and financial ratios
BOUCHERIE DE GIAT is a French company
founded 6 years ago,
specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé.
Based in GIAT (63620),
this company of category PME
shows in 2021 a revenue of 410 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - BOUCHERIE DE GIAT (SIREN 851608943)
Indicator
2023
2022
2021
2020
Revenue
N/C
N/C
410 371 €
N/C
Net income
166 077 €
184 040 €
68 077 €
116 679 €
EBITDA
N/C
N/C
85 250 €
N/C
Net margin
N/C
N/C
16.6%
N/C
Revenue and income statement
In 2023, BOUCHERIE DE GIAT generates positive net income of 166 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2023: 117 k€ -> 166 k€.
Net income (2023)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
166 077 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 54%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2023)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
54.186%
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
43.324%
Asset age ratio (2023)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2020
2021
2022
2023
Debt ratio
137.063
376.592
82.803
54.186
Financial autonomy
34.118
18.378
45.044
43.324
Repayment capacity
None
3.355
None
None
Cash flow / Revenue
None%
20.126%
None%
None%
Sector positioning
Debt ratio
54.192023
2021
2022
2023
Q1: 1.07
Med: 24.55
Q3: 94.09
Average-14 pts over 3 years
In 2023, the debt ratio of BOUCHERIE DE GIAT (54.19) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
43.32%2023
2021
2022
2023
Q1: 11.92%
Med: 37.88%
Q3: 59.47%
Good+26 pts over 3 years
In 2023, the financial autonomy of BOUCHERIE DE GIAT (43.3%) 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
3.35 years2021
2021
Q1: 0.0 years
Med: 0.32 years
Q3: 2.17 years
Average
In 2021, the repayment capacity of BOUCHERIE DE GIAT (3.35) 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 184.02. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2023)
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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
184.023
Liquidity indicators evolution BOUCHERIE DE GIAT
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2020
2021
2022
2023
Liquidity ratio
256.205
292.943
181.563
184.023
Interest coverage
None
1.116
None
None
Sector positioning
Liquidity ratio
184.022023
2021
2022
2023
Q1: 83.96
Med: 143.12
Q3: 247.6
Good-15 pts over 3 years
In 2023, the liquidity ratio of BOUCHERIE DE GIAT (184.02) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
Interest coverage
1.12x2021
2021
Q1: 0.0x
Med: 0.3x
Q3: 2.75x
Good
In 2021, the interest coverage of BOUCHERIE DE GIAT (1.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2023)
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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
0 €
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
0 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
0 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
0 j
WCR and payment terms evolution BOUCHERIE DE GIAT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2020
2021
2022
2023
Operating WCR
0 €
11 191 €
0 €
0 €
Inventory turnover (days)
0
16
0
0
Customer payment term (days)
0
1
0
0
Supplier payment term (days)
0
34
0
0
Positioning of BOUCHERIE DE GIAT 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 (49 transactions).
This range of 354 766€ to 1 921 181€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2023
Indicative
354k€1103k€1921k€
1 103 501 €Range: 354 766€ - 1 921 181€
NAF 5 année 2023
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 49 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 DE GIAT with other companies in the same sector:
Frequently asked questions about BOUCHERIE DE GIAT
What is the revenue of BOUCHERIE DE GIAT ?
The revenue of BOUCHERIE DE GIAT in 2021 is 410 k€.
Is BOUCHERIE DE GIAT profitable?
Yes, BOUCHERIE DE GIAT generated a net profit of 166 k€ in 2023.
Where is the headquarters of BOUCHERIE DE GIAT ?
The headquarters of BOUCHERIE DE GIAT is located in GIAT (63620), in the department Puy-de-Dome.
Where to find the tax return of BOUCHERIE DE GIAT ?
The tax return of BOUCHERIE DE GIAT 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 DE GIAT operate?
BOUCHERIE DE GIAT 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.
Item evolution
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