BOUCHERIE JEAN-CLAUDE : revenue, balance sheet and financial ratios

BOUCHERIE JEAN-CLAUDE is a French company founded 47 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in VILLENEUVE-LE-ROI (94290), this company of category PME shows in 2025 a revenue of 768 k€. 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 JEAN-CLAUDE (SIREN 315747410)
Indicator 2025 2024 2023 2021 2020 2019 2017
Revenue 768 338 € 747 940 € 706 659 € 634 157 € 653 245 € 659 395 € 632 141 €
Net income 30 605 € 2 301 € 10 530 € 2 400 € 7 614 € 11 015 € -35 187 €
EBITDA 35 728 € 6 289 € -5 166 € -14 976 € 15 877 € -3 375 € -41 147 €
Net margin 4.0% 0.3% 1.5% 0.4% 1.2% 1.7% -5.6%

Revenue and income statement

In 2025, BOUCHERIE JEAN-CLAUDE achieves revenue of 768 k€. Revenue is growing positively over 7 years (CAGR: +2.5%). Vs 2024: +3%. After deducting consumption (454 k€), gross margin stands at 315 k€, i.e. a rate of 41%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 36 k€, representing 4.7% of revenue. Positive scissor effect: EBITDA margin improves by +3.8 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 31 k€, i.e. 4.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

768 338 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

314 763 €

EBITDA (2025) ?
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

35 728 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

30 650 €

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

30 605 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.7%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 4.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.019%

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

54.963%

Cash flow / Revenue (2025) ?
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

4.654%

Repayment capacity (2025) ?
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

0.0

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

7.1%

Solvency indicators evolution
BOUCHERIE JEAN-CLAUDE

Sector positioning

Debt ratio
0.02 2025
2023
2024
2025
Q1: 4.64
Med: 26.36
Q3: 84.25
Excellent -25 pts over 3 years

In 2025, the debt ratio of BOUCHERIE JEAN-CLAUDE (0.02) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
54.96% 2025
2023
2024
2025
Q1: 21.61%
Med: 45.3%
Q3: 65.67%
Good +25 pts over 3 years

In 2025, the financial autonomy of BOUCHERIE JEAN-CLAUDE (55.0%) 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
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.51 years
Q3: 1.83 years
Excellent

In 2025, the repayment capacity of BOUCHERIE JEAN-CLAUDE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 162.58. 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

162.576

Interest coverage (2025) ?
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

0.0

Liquidity indicators evolution
BOUCHERIE JEAN-CLAUDE

Sector positioning

Liquidity ratio
162.58 2025
2023
2024
2025
Q1: 96.55
Med: 158.06
Q3: 278.05
Good +34 pts over 3 years

In 2025, the liquidity ratio of BOUCHERIE JEAN-CLAUDE (162.58) 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
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.23x
Q3: 4.93x
Average

In 2025, the interest coverage of BOUCHERIE JEAN-CLAUDE (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-2 days): operations structurally generate cash. Notable WCR improvement over the period (-216%), freeing up cash.

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

-3 265 €

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

0 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

13 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

2 j

WCR in days of revenue (2025) ?
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

-2 j

WCR and payment terms evolution
BOUCHERIE JEAN-CLAUDE

Positioning of BOUCHERIE JEAN-CLAUDE 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 JEAN-CLAUDE is estimated at 230 085 € (range 91 567€ - 437 380€). With an EBITDA of 35 728€, the sector multiple of 5.0x 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 2025
54 tx
91k€ 230k€ 437k€
230 085 € Range: 91 567€ - 437 380€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
35 728 € × 5.0x
Estimation 179 705 €
64 551€ - 366 951€
Revenue Multiple 30%
768 338 € × 0.37x
Estimation 286 782 €
142 423€ - 569 704€
Net Income Multiple 20%
30 605 € × 8.9x
Estimation 270 994 €
82 826€ - 414 969€

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 JEAN-CLAUDE 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 JEAN-CLAUDE

What is the revenue of BOUCHERIE JEAN-CLAUDE ?

The revenue of BOUCHERIE JEAN-CLAUDE in 2025 is 768 k€.

Is BOUCHERIE JEAN-CLAUDE profitable?

Yes, BOUCHERIE JEAN-CLAUDE generated a net profit of 31 k€ in 2025.

Where is the headquarters of BOUCHERIE JEAN-CLAUDE ?

The headquarters of BOUCHERIE JEAN-CLAUDE is located in VILLENEUVE-LE-ROI (94290), in the department Val-de-Marne.

Where to find the tax return of BOUCHERIE JEAN-CLAUDE ?

The tax return of BOUCHERIE JEAN-CLAUDE 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 JEAN-CLAUDE operate?

BOUCHERIE JEAN-CLAUDE 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.