BOUCHERIE FLORENT : revenue, balance sheet and financial ratios

BOUCHERIE FLORENT is a French company founded 14 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in LE PLESSIS-TREVISE (94420), this company of category PME shows in 2020 a revenue of 1.0 M€. 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 FLORENT (SIREN 533811519)
Indicator 2020 2019 2018 2017 2016
Revenue 1 016 485 € 801 892 € 873 749 € 812 034 € 874 611 €
Net income 45 086 € 25 742 € 53 601 € 29 254 € 8 409 €
EBITDA 61 105 € 39 576 € 72 363 € 40 892 € 15 882 €
Net margin 4.4% 3.2% 6.1% 3.6% 1.0%

Revenue and income statement

In 2020, BOUCHERIE FLORENT achieves revenue of 1.0 M€. Revenue is growing positively over 5 years (CAGR: +3.8%). Vs 2019, growth of +27% (802 k€ -> 1.0 M€). After deducting consumption (579 k€), gross margin stands at 438 k€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 61 k€, representing 6.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 45 k€, i.e. 4.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 016 485 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

437 698 €

EBITDA (2020) ?
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

61 105 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

58 693 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

45 086 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.0%

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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 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 67%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

17.419%

Financial autonomy (2020) ?
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

66.84%

Cash flow / Revenue (2020) ?
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

4.478%

Repayment capacity (2020) ?
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

0.73

Asset age ratio (2020) ?
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

15.8%

Solvency indicators evolution
BOUCHERIE FLORENT

Sector positioning

Debt ratio
17.42 2020
2018
2019
2020
Q1: 1.95
Med: 30.14
Q3: 114.01
Good -16 pts over 3 years

In 2020, the debt ratio of BOUCHERIE FLORENT (17.42) 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
66.84% 2020
2018
2019
2020
Q1: 12.83%
Med: 35.84%
Q3: 57.65%
Excellent

In 2020, the financial autonomy of BOUCHERIE FLORENT (66.8%) 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
0.73 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.36 years
Q3: 1.93 years
Average -6 pts over 3 years

In 2020, the repayment capacity of BOUCHERIE FLORENT (0.73) 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 108.71. 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 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2020) ?
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

108.712

Interest coverage (2020) ?
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

0.887

Liquidity indicators evolution
BOUCHERIE FLORENT

Sector positioning

Liquidity ratio
108.71 2020
2018
2019
2020
Q1: 93.55
Med: 145.85
Q3: 228.87
Average +15 pts over 3 years

In 2020, the liquidity ratio of BOUCHERIE FLORENT (108.71) 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.

Interest coverage
0.89x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.61x
Q3: 3.41x
Good

In 2020, the interest coverage of BOUCHERIE FLORENT (0.9x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 18 days of revenue, i.e. 52 k€ to permanently finance. Over 2016-2020, WCR increased by +355%, requiring additional financing.

Operating WCR (2020) ?
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

51 922 €

Customer credit (2020) ?
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 (2020) ?
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

26 j

Inventory turnover (2020) ?
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 (2020) ?
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

18 j

WCR and payment terms evolution
BOUCHERIE FLORENT

Positioning of BOUCHERIE FLORENT 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 58 transactions of similar company sales in 2020, the value of BOUCHERIE FLORENT is estimated at 287 254 € (range 155 226€ - 496 610€). With an EBITDA of 61 105€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.29x (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 2020
58 tx
155k€ 287k€ 496k€
287 254 € Range: 155 226€ - 496 610€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
61 105 € × 4.7x
Estimation 286 847 €
188 300€ - 532 073€
Revenue Multiple 30%
1 016 485 € × 0.29x
Estimation 295 488 €
127 705€ - 440 202€
Net Income Multiple 20%
45 086 € × 6.1x
Estimation 275 925 €
113 825€ - 492 568€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 58 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 FLORENT 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 FLORENT

What is the revenue of BOUCHERIE FLORENT ?

The revenue of BOUCHERIE FLORENT in 2020 is 1.0 M€.

Is BOUCHERIE FLORENT profitable?

Yes, BOUCHERIE FLORENT generated a net profit of 45 k€ in 2020.

Where is the headquarters of BOUCHERIE FLORENT ?

The headquarters of BOUCHERIE FLORENT is located in LE PLESSIS-TREVISE (94420), in the department Val-de-Marne.

Where to find the tax return of BOUCHERIE FLORENT ?

The tax return of BOUCHERIE FLORENT 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 FLORENT operate?

BOUCHERIE FLORENT 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.