BOUCHERIE DEJEAN : revenue, balance sheet and financial ratios

BOUCHERIE DEJEAN is a French company founded 67 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in PARIS (75018), this company of category PME shows in 2022 a revenue of 5.4 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

Financial history - BOUCHERIE DEJEAN (SIREN 592020473)
Indicator 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012
Revenue 5 351 911 € 4 016 538 € 3 201 365 € 4 226 538 € 3 069 491 € 2 052 916 € 2 103 114 € 2 409 241 € 2 558 539 € 2 605 467 € 2 758 289 €
Net income 155 049 € 103 915 € 66 658 € 134 725 € 96 175 € 71 566 € 18 082 € 1 363 € 9 476 € -95 374 € -57 909 €
EBITDA 219 943 € 145 757 € 20 426 € 257 095 € 131 012 € 90 427 € 51 354 € 44 346 € 57 977 € -60 343 € -29 342 €
Net margin 2.9% 2.6% 2.1% 3.2% 3.1% 3.5% 0.9% 0.1% 0.4% -3.7% -2.1%

Revenue and income statement

In 2022, BOUCHERIE DEJEAN achieves revenue of 5.4 M€. Over the period 2012-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +6.9%. Vs 2021, growth of +33% (4.0 M€ -> 5.4 M€). After deducting consumption (4.2 M€), gross margin stands at 1.2 M€, i.e. a rate of 22%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 220 k€, representing 4.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 155 k€, i.e. 2.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 351 911 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 201 292 €

EBITDA (2022) ?
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

219 943 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

223 619 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

155 049 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.1%

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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 156%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

156.118%

Financial autonomy (2022) ?
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

17.163%

Cash flow / Revenue (2022) ?
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

3.04%

Repayment capacity (2022) ?
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

3.247

Asset age ratio (2022) ?
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

9.9%

Solvency indicators evolution
BOUCHERIE DEJEAN

Sector positioning

Debt ratio
156.12 2022
2020
2021
2022
Q1: 1.9
Med: 28.55
Q3: 110.54
Average

In 2022, the debt ratio of BOUCHERIE DEJEAN (156.12) 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
17.16% 2022
2020
2021
2022
Q1: 12.41%
Med: 36.54%
Q3: 58.78%
Average

In 2022, the financial autonomy of BOUCHERIE DEJEAN (17.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
3.25 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.33 years
Q3: 2.43 years
Average

In 2022, the repayment capacity of BOUCHERIE DEJEAN (3.25) 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 160.81. 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 2.0x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2022) ?
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

160.806

Interest coverage (2022) ?
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

1.999

Liquidity indicators evolution
BOUCHERIE DEJEAN

Sector positioning

Liquidity ratio
160.81 2022
2020
2021
2022
Q1: 83.97
Med: 138.87
Q3: 229.64
Good -14 pts over 3 years

In 2022, the liquidity ratio of BOUCHERIE DEJEAN (160.81) 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
2.0x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.3x
Q3: 3.51x
Good +38 pts over 3 years

In 2022, the interest coverage of BOUCHERIE DEJEAN (2.0x) 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. Average customer payment term: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. Excellent situation: suppliers finance 57 days of the operating cycle (retail model). Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 53 days of revenue, i.e. 783 k€ to permanently finance. Over 2012-2022, WCR increased by +797%, requiring additional financing.

Operating WCR (2022) ?
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

783 252 €

Customer credit (2022) ?
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

6 j

Supplier credit (2022) ?
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

63 j

Inventory turnover (2022) ?
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

1 j

WCR in days of revenue (2022) ?
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

53 j

WCR and payment terms evolution
BOUCHERIE DEJEAN

Positioning of BOUCHERIE DEJEAN 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 71 transactions of similar company sales in 2022, the value of BOUCHERIE DEJEAN is estimated at 1 146 016 € (range 639 396€ - 1 751 477€). With an EBITDA of 219 943€, the sector multiple of 4.1x is applied. The price/revenue ratio is 0.37x (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 2022
71 tx
639k€ 1146k€ 1751k€
1 146 016 € Range: 639 396€ - 1 751 477€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
219 943 € × 4.1x
Estimation 897 543 €
467 750€ - 1 732 269€
Revenue Multiple 30%
5 351 911 € × 0.37x
Estimation 1 957 428 €
1 159 215€ - 2 349 292€
Net Income Multiple 20%
155 049 € × 3.5x
Estimation 550 079 €
288 784€ - 902 778€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 71 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 DEJEAN 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 DEJEAN

What is the revenue of BOUCHERIE DEJEAN ?

The revenue of BOUCHERIE DEJEAN in 2022 is 5.4 M€.

Is BOUCHERIE DEJEAN profitable?

Yes, BOUCHERIE DEJEAN generated a net profit of 155 k€ in 2022.

Where is the headquarters of BOUCHERIE DEJEAN ?

The headquarters of BOUCHERIE DEJEAN is located in PARIS (75018), in the department Paris.

Where to find the tax return of BOUCHERIE DEJEAN ?

The tax return of BOUCHERIE DEJEAN 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 DEJEAN operate?

BOUCHERIE DEJEAN 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.