BOUCHERIE JEAN HUGUET ET FILS : revenue, balance sheet and financial ratios

BOUCHERIE JEAN HUGUET ET FILS is a French company founded 36 years ago, specialized in the sector Charcuterie. Based in SAINT-BONNET-LE-COURREAU (42940), this company of category PME shows in 2023 a revenue of 2.4 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 JEAN HUGUET ET FILS (SIREN 351515663)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C 2 419 021 € N/C 2 411 519 € 2 228 592 € 2 036 292 € N/C N/C
Net income 98 632 € 101 250 € -7 651 € 5 522 € 137 885 € 116 966 € 95 178 € 90 287 € 61 347 €
EBITDA N/C N/C 121 228 € N/C 196 824 € 193 348 € 152 906 € N/C N/C
Net margin N/C N/C -0.3% N/C 5.7% 5.2% 4.7% N/C N/C

Revenue and income statement

In 2025, BOUCHERIE JEAN HUGUET ET FILS generates positive net income of 99 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 61 k€ -> 99 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

98 632 €

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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 12%. 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 56%. 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

11.507%

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

56.14%

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

11.6%

Solvency indicators evolution
BOUCHERIE JEAN HUGUET ET FILS

Sector positioning

Debt ratio
11.51 2025
2023
2024
2025
Q1: 8.91
Med: 32.48
Q3: 85.15
Good

In 2025, the debt ratio of BOUCHERIE JEAN HUGUET ET ... (11.51) 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
56.14% 2025
2023
2024
2025
Q1: 31.79%
Med: 52.09%
Q3: 71.0%
Good -20 pts over 3 years

In 2025, the financial autonomy of BOUCHERIE JEAN HUGUET ET ... (56.1%) 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
0.09 years 2023
2023
Q1: 0.0 years
Med: 0.93 years
Q3: 3.3 years
Good

In 2023, the repayment capacity of BOUCHERIE JEAN HUGUET ET ... (0.09) 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 185.16. 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

185.156

Liquidity indicators evolution
BOUCHERIE JEAN HUGUET ET FILS

Sector positioning

Liquidity ratio
185.16 2025
2023
2024
2025
Q1: 129.72
Med: 193.2
Q3: 333.28
Average -9 pts over 3 years

In 2025, the liquidity ratio of BOUCHERIE JEAN HUGUET ET ... (185.16) 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
0.91x 2023
2023
Q1: 0.0x
Med: 1.22x
Q3: 3.94x
Average

In 2023, the interest coverage of BOUCHERIE JEAN HUGUET ET ... (0.9x) 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.

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

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

0 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 JEAN HUGUET ET FILS

Positioning of BOUCHERIE JEAN HUGUET ET FILS in its sector

Comparison with sector Charcuterie

Valuation estimate

Based on 108 transactions of similar company sales (all years), the value of BOUCHERIE JEAN HUGUET ET FILS is estimated at 430 257 € (range 152 330€ - 1 282 100€). 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.

Estimated enterprise value 2025
108 transactions
152k€ 430k€ 1282k€
430 257 € Range: 152 330€ - 1 282 100€
NAF 5 all-time

Valuation method used

Net Income Multiple
98 632 € × 4.4x = 430 257 €
Range: 152 330€ - 1 282 101€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 108 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 (Charcuterie)

Compare BOUCHERIE JEAN HUGUET ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Charcuterie

Frequently asked questions about BOUCHERIE JEAN HUGUET ET FILS

What is the revenue of BOUCHERIE JEAN HUGUET ET FILS ?

The revenue of BOUCHERIE JEAN HUGUET ET FILS in 2023 is 2.4 M€.

Is BOUCHERIE JEAN HUGUET ET FILS profitable?

Yes, BOUCHERIE JEAN HUGUET ET FILS generated a net profit of 99 k€ in 2025.

Where is the headquarters of BOUCHERIE JEAN HUGUET ET FILS ?

The headquarters of BOUCHERIE JEAN HUGUET ET FILS is located in SAINT-BONNET-LE-COURREAU (42940), in the department Loire.

Where to find the tax return of BOUCHERIE JEAN HUGUET ET FILS ?

The tax return of BOUCHERIE JEAN HUGUET ET FILS 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 HUGUET ET FILS operate?

BOUCHERIE JEAN HUGUET ET FILS operates in the sector Charcuterie (NAF code 10.13B). See the 'Sector positioning' section above to compare the company with its competitors.