BOUCHERIE GAUTIER : revenue, balance sheet and financial ratios

BOUCHERIE GAUTIER is a French company founded 28 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in LONS-LE-SAUNIER (39000), this company of category PME shows in 2018 a revenue of 1.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - BOUCHERIE GAUTIER (SIREN 413859646)
Indicator 2019 2018 2017 2016
Revenue N/C 1 038 289 € 987 355 € N/C
Net income 41 551 € 32 502 € 37 535 € 90 883 €
EBITDA N/C 71 392 € 71 237 € N/C
Net margin N/C 3.1% 3.8% N/C

Revenue and income statement

In 2019, BOUCHERIE GAUTIER generates positive net income of 42 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2019: 91 k€ -> 42 k€.

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

41 551 €

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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 63%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 42%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

62.782%

Financial autonomy (2019) ?
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

41.985%

Asset age ratio (2019) ?
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

84.1%

Solvency indicators evolution
BOUCHERIE GAUTIER

Sector positioning

Debt ratio
62.78 2019
2017
2018
2019
Q1: 1.36
Med: 25.1
Q3: 106.38
Average +29 pts over 3 years

In 2019, the debt ratio of BOUCHERIE GAUTIER (62.78) 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
41.98% 2019
2017
2018
2019
Q1: 11.57%
Med: 35.25%
Q3: 58.78%
Good -18 pts over 3 years

In 2019, the financial autonomy of BOUCHERIE GAUTIER (42.0%) 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
0.29 years 2018
2017
2018
Q1: 0.0 years
Med: 0.41 years
Q3: 2.31 years
Good

In 2018, the repayment capacity of BOUCHERIE GAUTIER (0.29) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 146.34. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

146.345

Liquidity indicators evolution
BOUCHERIE GAUTIER

Sector positioning

Liquidity ratio
146.34 2019
2017
2018
2019
Q1: 77.53
Med: 131.06
Q3: 215.69
Good

In 2019, the liquidity ratio of BOUCHERIE GAUTIER (146.34) 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
3.42x 2018
2017
2018
Q1: 0.0x
Med: 1.15x
Q3: 5.72x
Good +19 pts over 2 years

In 2018, the interest coverage of BOUCHERIE GAUTIER (3.4x) 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 (2019) ?
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 (2019) ?
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 (2019) ?
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 (2019) ?
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 GAUTIER

Positioning of BOUCHERIE GAUTIER 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 83 transactions of similar company sales in 2019, the value of BOUCHERIE GAUTIER is estimated at 289 193 € (range 98 485€ - 828 809€). 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 2019
83 tx
98k€ 289k€ 828k€
289 193 € Range: 98 485€ - 828 809€
NAF 5 année 2019

Valuation method used

Net Income Multiple
41 551 € × 7.0x = 289 193 €
Range: 98 486€ - 828 810€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 83 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 GAUTIER 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 GAUTIER

What is the revenue of BOUCHERIE GAUTIER ?

The revenue of BOUCHERIE GAUTIER in 2018 is 1.0 M€.

Is BOUCHERIE GAUTIER profitable?

Yes, BOUCHERIE GAUTIER generated a net profit of 42 k€ in 2019.

Where is the headquarters of BOUCHERIE GAUTIER ?

The headquarters of BOUCHERIE GAUTIER is located in LONS-LE-SAUNIER (39000), in the department Jura.

Where to find the tax return of BOUCHERIE GAUTIER ?

The tax return of BOUCHERIE GAUTIER 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 GAUTIER operate?

BOUCHERIE GAUTIER 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.