BOUCHERIE SAM : revenue, balance sheet and financial ratios

BOUCHERIE SAM is a French company founded 20 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in LEVALLOIS-PERRET (92300), this company of category PME shows in 2022 a revenue of 347 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - BOUCHERIE SAM (SIREN 487929168)
Indicator 2022 2021 2020
Revenue 347 316 € 468 073 € 373 605 €
Net income 40 213 € 32 360 € 66 671 €
EBITDA 59 314 € 44 740 € 82 614 €
Net margin 11.6% 6.9% 17.8%

Revenue and income statement

In 2022, BOUCHERIE SAM achieves revenue of 347 k€. Activity remains stable over the period (CAGR: -3.6%). Significant drop of -26% vs 2021. After deducting consumption (194 k€), gross margin stands at 153 k€, i.e. a rate of 44%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 59 k€, representing 17.1% of revenue. Positive scissor effect: EBITDA margin improves by +7.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 40 k€, i.e. 11.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

347 316 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

152 934 €

EBITDA (2022) ?
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

59 314 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

49 095 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

40 213 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

17.1%

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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 1%. 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 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.5% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.929%

Financial autonomy (2022) ?
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

0.882%

Cash flow / Revenue (2022) ?
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

14.52%

Repayment capacity (2022) ?
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

0.033

Asset age ratio (2022) ?
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

0.2%

Solvency indicators evolution
BOUCHERIE SAM

Sector positioning

Debt ratio
0.93 2022
2020
2021
2022
Q1: 1.9
Med: 28.55
Q3: 110.54
Excellent -19 pts over 3 years

In 2022, the debt ratio of BOUCHERIE SAM (0.93) 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
0.88% 2022
2020
2021
2022
Q1: 12.41%
Med: 36.54%
Q3: 58.78%
Watch

In 2022, the financial autonomy of BOUCHERIE SAM (0.9%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.03 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.33 years
Q3: 2.43 years
Good

In 2022, the repayment capacity of BOUCHERIE SAM (0.03) 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 244.59. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2022) ?
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

244.595

Interest coverage (2022) ?
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

0.204

Liquidity indicators evolution
BOUCHERIE SAM

Sector positioning

Liquidity ratio
244.59 2022
2020
2021
2022
Q1: 83.97
Med: 138.87
Q3: 229.64
Excellent +69 pts over 3 years

In 2022, the liquidity ratio of BOUCHERIE SAM (244.59) 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
0.2x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.3x
Q3: 3.51x
Average -18 pts over 3 years

In 2022, the interest coverage of BOUCHERIE SAM (0.2x) 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1 days. Favorable situation: supplier credit is longer than customer credit by 1 days. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-0 days): operations structurally generate cash. Over 2020-2022, WCR increased by +100%, requiring additional financing.

Operating WCR (2022) ?
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

-375 €

Customer credit (2022) ?
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 (2022) ?
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

1 j

Inventory turnover (2022) ?
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 (2022) ?
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

0 j

WCR and payment terms evolution
BOUCHERIE SAM

Positioning of BOUCHERIE SAM 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 71 transactions of similar company sales in 2022, the value of BOUCHERIE SAM is estimated at 187 666 € (range 100 619€ - 326 144€). With an EBITDA of 59 314€, the sector multiple of 4.1x 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 2022
71 tx
100k€ 187k€ 326k€
187 666 € Range: 100 619€ - 326 144€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
59 314 € × 4.1x
Estimation 242 049 €
126 142€ - 467 157€
Revenue Multiple 30%
347 316 € × 0.37x
Estimation 127 029 €
75 228€ - 152 459€
Net Income Multiple 20%
40 213 € × 3.5x
Estimation 142 667 €
74 898€ - 234 142€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 71 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 SAM 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 SAM

What is the revenue of BOUCHERIE SAM ?

The revenue of BOUCHERIE SAM in 2022 is 347 k€.

Is BOUCHERIE SAM profitable?

Yes, BOUCHERIE SAM generated a net profit of 40 k€ in 2022.

Where is the headquarters of BOUCHERIE SAM ?

The headquarters of BOUCHERIE SAM is located in LEVALLOIS-PERRET (92300), in the department Hauts-de-Seine.

Where to find the tax return of BOUCHERIE SAM ?

The tax return of BOUCHERIE SAM 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 SAM operate?

BOUCHERIE SAM 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.