BOUCHERIE FOUGEROUSE : revenue, balance sheet and financial ratios

BOUCHERIE FOUGEROUSE is a French company founded 32 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in SAINT-ANTHEME (63660), this company of category PME shows in 2017 a revenue of 1.6 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 FOUGEROUSE (SIREN 391617099)
Indicator 2025 2024 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C 1 645 099 € 1 601 437 €
Net income 16 498 € 93 113 € 45 522 € 47 911 € 36 790 € 49 520 € 36 102 € 36 500 € 61 015 €
EBITDA N/C N/C N/C N/C N/C N/C N/C 120 741 € 131 411 €
Net margin N/C N/C N/C N/C N/C N/C N/C 2.2% 3.8%

Revenue and income statement

In 2025, BOUCHERIE FOUGEROUSE generates positive net income of 16 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 61 k€ -> 16 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

16 498 €

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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 7%. 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 54%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

6.833%

Financial autonomy (2025) ?
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

54.179%

Asset age ratio (2025) ?
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

13.5%

Solvency indicators evolution
BOUCHERIE FOUGEROUSE

Sector positioning

Debt ratio
6.83 2025
2022
2024
2025
Q1: 4.64
Med: 26.36
Q3: 84.25
Good -17 pts over 3 years

In 2025, the debt ratio of BOUCHERIE FOUGEROUSE (6.83) 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
54.18% 2025
2022
2024
2025
Q1: 21.61%
Med: 45.3%
Q3: 65.67%
Good -10 pts over 3 years

In 2025, the financial autonomy of BOUCHERIE FOUGEROUSE (54.2%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 137.76. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

137.761

Liquidity indicators evolution
BOUCHERIE FOUGEROUSE

Sector positioning

Liquidity ratio
137.76 2025
2022
2024
2025
Q1: 96.55
Med: 158.06
Q3: 278.05
Average -24 pts over 3 years

In 2025, the liquidity ratio of BOUCHERIE FOUGEROUSE (137.76) 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.

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: 137 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 437 days. Excellent situation: suppliers finance 300 days of the operating cycle (retail model).

Operating WCR (2025) ?
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 (2025) ?
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

137 j

Supplier credit (2025) ?
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

437 j

Inventory turnover (2025) ?
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 FOUGEROUSE

Positioning of BOUCHERIE FOUGEROUSE 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 54 transactions of similar company sales in 2025, the value of BOUCHERIE FOUGEROUSE is estimated at 146 082 € (range 44 648€ - 223 694€). 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 2025
54 tx
44k€ 146k€ 223k€
146 082 € Range: 44 648€ - 223 694€
NAF 5 année 2025

Valuation method used

Net Income Multiple
16 498 € × 8.9x = 146 083 €
Range: 44 649€ - 223 694€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 FOUGEROUSE 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 FOUGEROUSE

What is the revenue of BOUCHERIE FOUGEROUSE ?

The revenue of BOUCHERIE FOUGEROUSE in 2017 is 1.6 M€.

Is BOUCHERIE FOUGEROUSE profitable?

Yes, BOUCHERIE FOUGEROUSE generated a net profit of 16 k€ in 2025.

Where is the headquarters of BOUCHERIE FOUGEROUSE ?

The headquarters of BOUCHERIE FOUGEROUSE is located in SAINT-ANTHEME (63660), in the department Puy-de-Dome.

Where to find the tax return of BOUCHERIE FOUGEROUSE ?

The tax return of BOUCHERIE FOUGEROUSE 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 FOUGEROUSE operate?

BOUCHERIE FOUGEROUSE 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.