BOUCHERIE ST DIDIER DIFRA : revenue, balance sheet and financial ratios

BOUCHERIE ST DIDIER DIFRA is a French company founded 62 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in AVIGNON (84000), this company of category PME shows in 2022 a revenue of 570 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 ST DIDIER DIFRA (SIREN 322868902)
Indicator 2022 2021 2018 2017 2016
Revenue 569 980 € 552 198 € 801 881 € 881 980 € 1 084 073 €
Net income -62 528 € -75 837 € -2 379 € -12 627 € 25 774 €
EBITDA -54 220 € -66 438 € 4 366 € -16 452 € 61 357 €
Net margin -11.0% -13.7% -0.3% -1.4% 2.4%

Revenue and income statement

In 2022, BOUCHERIE ST DIDIER DIFRA achieves revenue of 570 k€. Revenue is declining over the period 2016-2022 (CAGR: -10.2%). Vs 2021: +3%. After deducting consumption (396 k€), gross margin stands at 174 k€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -54 k€, representing -9.5% of revenue. Positive scissor effect: EBITDA margin improves by +2.5 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -63 k€ (-11.0% of revenue), which will impact equity.

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

569 980 €

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

173 667 €

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

-54 220 €

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

-62 396 €

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

-62 528 €

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

-9.5%

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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 -171%. 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 -42%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-171.14%

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

-41.973%

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

-10.132%

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

-1.719

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

29.7%

Solvency indicators evolution
BOUCHERIE ST DIDIER DIFRA

Sector positioning

Debt ratio
-171.14 2022
2018
2021
2022
Q1: 1.9
Med: 28.55
Q3: 110.54
Excellent -26 pts over 3 years

In 2022, the debt ratio of BOUCHERIE ST DIDIER DIFRA (-171.14) 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
-41.97% 2022
2018
2021
2022
Q1: 12.41%
Med: 36.54%
Q3: 58.78%
Watch -51 pts over 3 years

In 2022, the financial autonomy of BOUCHERIE ST DIDIER DIFRA (-42.0%) 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
-1.72 years 2022
2018
2021
2022
Q1: 0.0 years
Med: 0.33 years
Q3: 2.43 years
Excellent -50 pts over 3 years

In 2022, the repayment capacity of BOUCHERIE ST DIDIER DIFRA (-1.72) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 49.09. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

49.095

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

0.0

Liquidity indicators evolution
BOUCHERIE ST DIDIER DIFRA

Sector positioning

Liquidity ratio
49.09 2022
2018
2021
2022
Q1: 83.97
Med: 138.87
Q3: 229.64
Watch -54 pts over 3 years

In 2022, the liquidity ratio of BOUCHERIE ST DIDIER DIFRA (49.09) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2022
2018
2021
2022
Q1: 0.0x
Med: 0.3x
Q3: 3.51x
Average

In 2022, the interest coverage of BOUCHERIE ST DIDIER DIFRA (0.0x) 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: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 6 days of revenue, i.e. 10 k€ to permanently finance. Notable WCR improvement over the period (-82%), freeing up cash.

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

10 220 €

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

33 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

42 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

5 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

6 j

WCR and payment terms evolution
BOUCHERIE ST DIDIER DIFRA

Positioning of BOUCHERIE ST DIDIER DIFRA 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 ST DIDIER DIFRA is estimated at 208 466 € (range 123 456€ - 250 200€). 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
123k€ 208k€ 250k€
208 466 € Range: 123 456€ - 250 200€
NAF 5 année 2022

Valuation method used

Revenue Multiple
569 980 € × 0.37x = 208 467 €
Range: 123 457€ - 250 200€

Only this financial indicator is available for this company.

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 ST DIDIER DIFRA 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 ST DIDIER DIFRA

What is the revenue of BOUCHERIE ST DIDIER DIFRA ?

The revenue of BOUCHERIE ST DIDIER DIFRA in 2022 is 570 k€.

Is BOUCHERIE ST DIDIER DIFRA profitable?

BOUCHERIE ST DIDIER DIFRA recorded a net loss in 2022.

Where is the headquarters of BOUCHERIE ST DIDIER DIFRA ?

The headquarters of BOUCHERIE ST DIDIER DIFRA is located in AVIGNON (84000), in the department Vaucluse.

Where to find the tax return of BOUCHERIE ST DIDIER DIFRA ?

The tax return of BOUCHERIE ST DIDIER DIFRA 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 ST DIDIER DIFRA operate?

BOUCHERIE ST DIDIER DIFRA 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.