Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1993-03-10 (33 years)Status: ActiveBusiness sector: CharcuterieLocation: LABERGEMENT-SAINTE-MARIE (25160), Doubs
BOUCHERIE PAILLARD FRERES : revenue, balance sheet and financial ratios
BOUCHERIE PAILLARD FRERES is a French company
founded 33 years ago,
specialized in the sector Charcuterie.
Based in LABERGEMENT-SAINTE-MARIE (25160),
this company of category PME
shows in 2021 a revenue of 1.9 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - BOUCHERIE PAILLARD FRERES (SIREN 390916880)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
N/C
1 872 211 €
1 750 068 €
1 725 969 €
1 696 241 €
1 603 353 €
1 581 652 €
Net income
377 470 €
329 828 €
228 413 €
190 027 €
141 857 €
67 217 €
130 375 €
131 647 €
122 709 €
EBITDA
N/C
N/C
N/C
270 439 €
211 021 €
121 722 €
192 837 €
207 735 €
218 468 €
Net margin
N/C
N/C
N/C
10.1%
8.1%
3.9%
7.7%
8.2%
7.8%
Revenue and income statement
In 2024, BOUCHERIE PAILLARD FRERES generates positive net income of 377 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 123 k€ -> 377 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
377 470 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 11%. 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 80%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
10.636%
Financial autonomy (2024)
?
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
80.144%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
51.975
37.693
32.029
141.143
98.788
77.941
34.5
22.007
10.636
Financial autonomy
55.484
62.929
66.323
33.652
41.121
45.201
62.433
70.908
80.144
Repayment capacity
2.17
1.872
1.899
6.442
3.663
2.742
None
None
None
Cash flow / Revenue
10.89%
10.556%
9.079%
5.574%
8.952%
11.142%
None%
None%
None%
Sector positioning
Debt ratio
10.642024
2022
2023
2024
Q1: 6.71
Med: 31.46
Q3: 93.88
Good-21 pts over 3 years
In 2024, the debt ratio of BOUCHERIE PAILLARD FRERES (10.64) 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
80.14%2024
2022
2023
2024
Q1: 26.1%
Med: 49.91%
Q3: 67.19%
Excellent+13 pts over 3 years
In 2024, the financial autonomy of BOUCHERIE PAILLARD FRERES (80.1%) 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 795.76. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
?
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
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
491.813
609.213
615.3
412.204
480.292
465.269
526.756
645.654
795.756
Interest coverage
4.656
3.814
3.451
9.518
3.755
2.419
None
None
None
Sector positioning
Liquidity ratio
795.762024
2022
2023
2024
Q1: 117.24
Med: 194.35
Q3: 308.14
Excellent
In 2024, the liquidity ratio of BOUCHERIE PAILLARD FRERES (795.76) 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 (2024)
?
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 (2024)
?
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 (2024)
?
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 (2024)
?
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 PAILLARD FRERES
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
-22 586 €
22 030 €
26 801 €
54 040 €
-66 118 €
-131 261 €
0 €
0 €
0 €
Inventory turnover (days)
5
6
6
5
4
6
0
0
0
Customer payment term (days)
16
17
19
19
19
20
0
0
0
Supplier payment term (days)
15
10
11
12
15
2
0
0
0
Positioning of BOUCHERIE PAILLARD FRERES in its sector
Comparison with sector Charcuterie
Valuation estimate
Based on 108 transactions of similar company sales
(all years),
the value of BOUCHERIE PAILLARD FRERES is estimated at
1 646 618 €
(range 582 976€ - 4 906 668€).
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 value2024
108 transactions
582k€1646k€4906k€
1 646 618 €Range: 582 976€ - 4 906 668€
NAF 5 all-time
Valuation method used
Net Income Multiple
377 470 €
×
4.4x
=1 646 619 €
Range: 582 977€ - 4 906 668€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 PAILLARD FRERES with other companies in the same sector:
Frequently asked questions about BOUCHERIE PAILLARD FRERES
What is the revenue of BOUCHERIE PAILLARD FRERES ?
The revenue of BOUCHERIE PAILLARD FRERES in 2021 is 1.9 M€.
Is BOUCHERIE PAILLARD FRERES profitable?
Yes, BOUCHERIE PAILLARD FRERES generated a net profit of 377 k€ in 2024.
Where is the headquarters of BOUCHERIE PAILLARD FRERES ?
The headquarters of BOUCHERIE PAILLARD FRERES is located in LABERGEMENT-SAINTE-MARIE (25160), in the department Doubs.
Where to find the tax return of BOUCHERIE PAILLARD FRERES ?
The tax return of BOUCHERIE PAILLARD FRERES 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 PAILLARD FRERES operate?
BOUCHERIE PAILLARD FRERES operates in the sector Charcuterie (NAF code 10.13B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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