BOUCHERIE MARTINETTI ET FILS : revenue, balance sheet and financial ratios

BOUCHERIE MARTINETTI ET FILS is a French company founded 44 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in VENTISERI (20240), this company of category PME shows in 2017 a revenue of 873 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 MARTINETTI ET FILS (SIREN 325719151)
Indicator 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 872 845 € 858 921 €
Net income 260 271 € 45 395 € 7 592 € 385 € 21 004 € 49 307 €
EBITDA N/C N/C N/C N/C 23 616 € 59 710 €
Net margin N/C N/C N/C N/C 2.4% 5.7%

Revenue and income statement

In 2021, BOUCHERIE MARTINETTI ET FILS generates positive net income of 260 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2021: 49 k€ -> 260 k€.

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

260 271 €

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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 2%. 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 82%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.202%

Financial autonomy (2021) ?
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

81.93%

Asset age ratio (2021) ?
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

4.5%

Solvency indicators evolution
BOUCHERIE MARTINETTI ET FILS

Sector positioning

Debt ratio
2.2 2021
2019
2020
2021
Q1: 2.23
Med: 28.98
Q3: 109.03
Excellent

In 2021, the debt ratio of BOUCHERIE MARTINETTI ET FILS (2.20) 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
81.93% 2021
2019
2020
2021
Q1: 13.19%
Med: 36.6%
Q3: 57.61%
Excellent

In 2021, the financial autonomy of BOUCHERIE MARTINETTI ET FILS (81.9%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 611.56. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

611.558

Liquidity indicators evolution
BOUCHERIE MARTINETTI ET FILS

Sector positioning

Liquidity ratio
611.56 2021
2019
2020
2021
Q1: 89.79
Med: 145.91
Q3: 235.93
Excellent

In 2021, the liquidity ratio of BOUCHERIE MARTINETTI ET FILS (611.56) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

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 (2021) ?
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 (2021) ?
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 (2021) ?
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 (2021) ?
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 MARTINETTI ET FILS

Positioning of BOUCHERIE MARTINETTI ET FILS 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 62 transactions of similar company sales in 2021, the value of BOUCHERIE MARTINETTI ET FILS is estimated at 1 440 856 € (range 893 551€ - 2 205 111€). 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 2021
62 tx
893k€ 1440k€ 2205k€
1 440 856 € Range: 893 551€ - 2 205 111€
NAF 5 année 2021

Valuation method used

Net Income Multiple
260 271 € × 5.5x = 1 440 856 €
Range: 893 552€ - 2 205 111€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 62 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 MARTINETTI ET FILS with other companies in the same sector:

Frequently asked questions about BOUCHERIE MARTINETTI ET FILS

What is the revenue of BOUCHERIE MARTINETTI ET FILS ?

The revenue of BOUCHERIE MARTINETTI ET FILS in 2017 is 873 k€.

Is BOUCHERIE MARTINETTI ET FILS profitable?

Yes, BOUCHERIE MARTINETTI ET FILS generated a net profit of 260 k€ in 2021.

Where is the headquarters of BOUCHERIE MARTINETTI ET FILS ?

The headquarters of BOUCHERIE MARTINETTI ET FILS is located in VENTISERI (20240).

Where to find the tax return of BOUCHERIE MARTINETTI ET FILS ?

The tax return of BOUCHERIE MARTINETTI 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 MARTINETTI ET FILS operate?

BOUCHERIE MARTINETTI ET FILS 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.