BOUCHERIE MICKAEL NOURRISSON : revenue, balance sheet and financial ratios

BOUCHERIE MICKAEL NOURRISSON is a French company founded 15 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in LA CHAPELLE-SAINT-MESMIN (45380), this company of category PME shows in 2025 a revenue of 545 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 MICKAEL NOURRISSON (SIREN 530309327)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 544 958 € 583 545 € 502 421 € 481 842 € 523 043 € 379 134 € 332 578 € 292 227 € 256 014 €
Net income 21 371 € 28 523 € 17 775 € 41 552 € 59 936 € 22 205 € 22 041 € 15 266 € 8 312 €
EBITDA 39 759 € 48 755 € 24 485 € 48 250 € 79 197 € 28 471 € 26 545 € 18 430 € 8 122 €
Net margin 3.9% 4.9% 3.5% 8.6% 11.5% 5.9% 6.6% 5.2% 3.2%

Revenue and income statement

In 2025, BOUCHERIE MICKAEL NOURRISSON achieves revenue of 545 k€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +9.9%. Slight decline of -7% vs 2024. After deducting consumption (331 k€), gross margin stands at 214 k€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 40 k€, representing 7.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 21 k€, i.e. 3.9% 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

544 958 €

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

214 320 €

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

39 759 €

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

25 446 €

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

21 371 €

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

7.3%

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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 50%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 6.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

50.193%

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

59.822%

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

6.545%

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

3.365

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

63.9%

Solvency indicators evolution
BOUCHERIE MICKAEL NOURRISSON

Sector positioning

Debt ratio
50.19 2025
2023
2024
2025
Q1: 4.64
Med: 26.36
Q3: 84.25
Average -10 pts over 3 years

In 2025, the debt ratio of BOUCHERIE MICKAEL NOURRISSON (50.19) 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
59.82% 2025
2023
2024
2025
Q1: 21.61%
Med: 45.3%
Q3: 65.67%
Good

In 2025, the financial autonomy of BOUCHERIE MICKAEL NOURRISSON (59.8%) 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
3.37 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.51 years
Q3: 1.83 years
Watch

In 2025, the repayment capacity of BOUCHERIE MICKAEL NOURRISSON (3.37) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 453.10. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 3.1x. Financial charges are adequately covered by operations.

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

453.097

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

3.104

Liquidity indicators evolution
BOUCHERIE MICKAEL NOURRISSON

Sector positioning

Liquidity ratio
453.1 2025
2023
2024
2025
Q1: 96.55
Med: 158.06
Q3: 278.05
Excellent

In 2025, the liquidity ratio of BOUCHERIE MICKAEL NOURRISSON (453.10) 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.

Interest coverage
3.1x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.23x
Q3: 4.93x
Good -7 pts over 3 years

In 2025, the interest coverage of BOUCHERIE MICKAEL NOURRISSON (3.1x) 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 11 days of revenue, i.e. 16 k€ to permanently finance. Over 2017-2025, WCR increased by +77%, requiring additional financing.

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

16 240 €

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

23 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

7 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

11 j

WCR and payment terms evolution
BOUCHERIE MICKAEL NOURRISSON

Positioning of BOUCHERIE MICKAEL NOURRISSON 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 MICKAEL NOURRISSON is estimated at 198 857 € (range 77 789€ - 383 351€). With an EBITDA of 39 759€, 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
77k€ 198k€ 383k€
198 857 € Range: 77 789€ - 383 351€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
39 759 € × 5.0x
Estimation 199 980 €
71 834€ - 408 352€
Revenue Multiple 30%
544 958 € × 0.37x
Estimation 203 405 €
101 016€ - 404 073€
Net Income Multiple 20%
21 371 € × 8.9x
Estimation 189 231 €
57 836€ - 289 767€

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 MICKAEL NOURRISSON 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 MICKAEL NOURRISSON

What is the revenue of BOUCHERIE MICKAEL NOURRISSON ?

The revenue of BOUCHERIE MICKAEL NOURRISSON in 2025 is 545 k€.

Is BOUCHERIE MICKAEL NOURRISSON profitable?

Yes, BOUCHERIE MICKAEL NOURRISSON generated a net profit of 21 k€ in 2025.

Where is the headquarters of BOUCHERIE MICKAEL NOURRISSON ?

The headquarters of BOUCHERIE MICKAEL NOURRISSON is located in LA CHAPELLE-SAINT-MESMIN (45380), in the department Loiret.

Where to find the tax return of BOUCHERIE MICKAEL NOURRISSON ?

The tax return of BOUCHERIE MICKAEL NOURRISSON 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 MICKAEL NOURRISSON operate?

BOUCHERIE MICKAEL NOURRISSON 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.