BOUCHERIE ROUENNAISE : revenue, balance sheet and financial ratios

BOUCHERIE ROUENNAISE is a French company founded 62 years ago, specialized in the sector Autre mise à disposition de ressources humaines. Based in EVREUX (27000), this company of category ETI shows in 2023 a revenue of 462 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - BOUCHERIE ROUENNAISE (SIREN 301211074)
Indicator 2023 2021 2020 2018 2017 2016
Revenue 462 113 € 712 080 € 477 200 € 567 000 € 545 000 € 556 500 €
Net income 698 258 € 971 962 € 969 027 € 203 117 € 189 852 € 183 200 €
EBITDA 31 238 € -35 176 € -15 291 € 47 181 € 40 580 € 44 675 €
Net margin 151.1% 136.5% 203.1% 35.8% 34.8% 32.9%

Revenue and income statement

In 2023, BOUCHERIE ROUENNAISE achieves revenue of 462 k€. Activity remains stable over the period (CAGR: -2.6%). Significant drop of -35% vs 2021. After deducting consumption (0 €), gross margin stands at 462 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 31 k€, representing 6.8% of revenue. Positive scissor effect: EBITDA margin improves by +11.7 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 698 k€, i.e. 151.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

462 113 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

462 113 €

EBITDA (2023) ?
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

31 238 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

30 176 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

698 258 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.8%

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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 86%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 52%. 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 2.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 151.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

85.579%

Financial autonomy (2023) ?
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

51.865%

Cash flow / Revenue (2023) ?
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

151.395%

Repayment capacity (2023) ?
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

2.498

Solvency indicators evolution
BOUCHERIE ROUENNAISE

Sector positioning

Debt ratio
85.58 2023
2020
2021
2023
Q1: 0.0
Med: 3.73
Q3: 62.55
Average +48 pts over 3 years

In 2023, the debt ratio of BOUCHERIE ROUENNAISE (85.58) 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
51.87% 2023
2020
2021
2023
Q1: 2.97%
Med: 27.33%
Q3: 56.37%
Good

In 2023, the financial autonomy of BOUCHERIE ROUENNAISE (51.9%) 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
2.5 years 2023
2020
2021
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.89 years
Watch +25 pts over 3 years

In 2023, the repayment capacity of BOUCHERIE ROUENNAISE (2.50) 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 672.13. 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 227.8x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

672.135

Interest coverage (2023) ?
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

227.787

Liquidity indicators evolution
BOUCHERIE ROUENNAISE

Sector positioning

Liquidity ratio
672.13 2023
2020
2021
2023
Q1: 116.34
Med: 189.54
Q3: 353.82
Excellent +73 pts over 3 years

In 2023, the liquidity ratio of BOUCHERIE ROUENNAISE (672.13) 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
227.79x 2023
2020
2021
2023
Q1: -0.02x
Med: 0.0x
Q3: 2.09x
Excellent +51 pts over 3 years

In 2023, the interest coverage of BOUCHERIE ROUENNAISE (227.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 225 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 115 days. The gap of 110 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 726 days of revenue, i.e. 932 k€ to permanently finance. Notable WCR improvement over the period (-23%), freeing up cash.

Operating WCR (2023) ?
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

932 174 €

Customer credit (2023) ?
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

225 j

Supplier credit (2023) ?
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

115 j

Inventory turnover (2023) ?
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 in days of revenue (2023) ?
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

726 j

WCR and payment terms evolution
BOUCHERIE ROUENNAISE

Positioning of BOUCHERIE ROUENNAISE in its sector

Comparison with sector Autre mise à disposition de ressources humaines

Valuation estimate

Based on 147 transactions of similar company sales (all years), the value of BOUCHERIE ROUENNAISE is estimated at 307 836 € (range 150 877€ - 861 440€). With an EBITDA of 31 238€, the sector multiple of 2.0x is applied. The price/revenue ratio is 0.08x (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.

Estimated enterprise value 2023
147 transactions
150k€ 307k€ 861k€
307 836 € Range: 150 877€ - 861 440€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
31 238 € × 2.0x
Estimation 63 523 €
30 644€ - 136 660€
Revenue Multiple 30%
462 113 € × 0.08x
Estimation 37 003 €
27 903€ - 63 557€
Net Income Multiple 20%
698 258 € × 1.9x
Estimation 1 324 873 €
635 921€ - 3 870 218€
How is this estimate calculated?

This estimate is based on the analysis of 147 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 (Autre mise à disposition de ressources humaines)

Compare BOUCHERIE ROUENNAISE with other companies in the same sector:

Voir toutes les statistiques du secteur Autre mise à disposition de ressources humaines

Frequently asked questions about BOUCHERIE ROUENNAISE

What is the revenue of BOUCHERIE ROUENNAISE ?

The revenue of BOUCHERIE ROUENNAISE in 2023 is 462 k€.

Is BOUCHERIE ROUENNAISE profitable?

Yes, BOUCHERIE ROUENNAISE generated a net profit of 698 k€ in 2023.

Where is the headquarters of BOUCHERIE ROUENNAISE ?

The headquarters of BOUCHERIE ROUENNAISE is located in EVREUX (27000), in the department Eure.

Where to find the tax return of BOUCHERIE ROUENNAISE ?

The tax return of BOUCHERIE ROUENNAISE 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 ROUENNAISE operate?

BOUCHERIE ROUENNAISE operates in the sector Autre mise à disposition de ressources humaines (NAF code 78.30Z). See the 'Sector positioning' section above to compare the company with its competitors.