BOUCHERIE VICTOR HUGO : revenue, balance sheet and financial ratios

BOUCHERIE VICTOR HUGO is a French company founded 21 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in BOULOGNE-BILLANCOURT (92100), this company of category PME shows in 2020 a revenue of 1.4 M€. 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 VICTOR HUGO (SIREN 479111924)
Indicator 2020 2019 2018 2016
Revenue 1 402 524 € 1 231 448 € 1 330 477 € 1 338 919 €
Net income 113 490 € 101 049 € 81 165 € 60 614 €
EBITDA 148 742 € 132 749 € 118 247 € 84 519 €
Net margin 8.1% 8.2% 6.1% 4.5%

Revenue and income statement

In 2020, BOUCHERIE VICTOR HUGO achieves revenue of 1.4 M€. Revenue is growing positively over 4 years (CAGR: +1.2%). Vs 2019, growth of +14% (1.2 M€ -> 1.4 M€). After deducting consumption (666 k€), gross margin stands at 736 k€, i.e. a rate of 52%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 149 k€, representing 10.6% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 113 k€, i.e. 8.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 402 524 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

736 051 €

EBITDA (2020) ?
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

148 742 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

146 500 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

113 490 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

10.6%

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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 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 62%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

11.488%

Financial autonomy (2020) ?
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

61.611%

Cash flow / Revenue (2020) ?
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

8.164%

Repayment capacity (2020) ?
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

0.433

Asset age ratio (2020) ?
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

6.7%

Solvency indicators evolution
BOUCHERIE VICTOR HUGO

Sector positioning

Debt ratio
11.49 2020
2018
2019
2020
Q1: 1.95
Med: 30.14
Q3: 114.01
Good +6 pts over 3 years

In 2020, the debt ratio of BOUCHERIE VICTOR HUGO (11.49) 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
61.61% 2020
2018
2019
2020
Q1: 12.83%
Med: 35.84%
Q3: 57.65%
Excellent

In 2020, the financial autonomy of BOUCHERIE VICTOR HUGO (61.6%) 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.

Repayment capacity
0.43 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.36 years
Q3: 1.93 years
Average

In 2020, the repayment capacity of BOUCHERIE VICTOR HUGO (0.43) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 86.95. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

86.947

Interest coverage (2020) ?
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 VICTOR HUGO

Sector positioning

Liquidity ratio
86.95 2020
2018
2019
2020
Q1: 93.55
Med: 145.85
Q3: 228.87
Watch -52 pts over 3 years

In 2020, the liquidity ratio of BOUCHERIE VICTOR HUGO (86.95) 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 2020
2018
2019
2020
Q1: 0.0x
Med: 0.61x
Q3: 3.41x
Average -18 pts over 3 years

In 2020, the interest coverage of BOUCHERIE VICTOR HUGO (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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Excellent situation: suppliers finance 42 days of the operating cycle (retail model). Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 13 days of revenue, i.e. 49 k€ to permanently finance. Over 2016-2020, WCR increased by +21%, requiring additional financing.

Operating WCR (2020) ?
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

49 313 €

Customer credit (2020) ?
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 (2020) ?
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 (2020) ?
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 (2020) ?
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

13 j

WCR and payment terms evolution
BOUCHERIE VICTOR HUGO

Positioning of BOUCHERIE VICTOR HUGO 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 58 transactions of similar company sales in 2020, the value of BOUCHERIE VICTOR HUGO is estimated at 610 345 € (range 339 345€ - 1 077 778€). With an EBITDA of 148 742€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.29x (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 2020
58 tx
339k€ 610k€ 1077k€
610 345 € Range: 339 345€ - 1 077 778€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
148 742 € × 4.7x
Estimation 698 243 €
458 360€ - 1 295 173€
Revenue Multiple 30%
1 402 524 € × 0.29x
Estimation 407 708 €
176 205€ - 607 382€
Net Income Multiple 20%
113 490 € × 6.1x
Estimation 694 556 €
286 520€ - 1 239 887€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 58 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 VICTOR HUGO 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 VICTOR HUGO

What is the revenue of BOUCHERIE VICTOR HUGO ?

The revenue of BOUCHERIE VICTOR HUGO in 2020 is 1.4 M€.

Is BOUCHERIE VICTOR HUGO profitable?

Yes, BOUCHERIE VICTOR HUGO generated a net profit of 113 k€ in 2020.

Where is the headquarters of BOUCHERIE VICTOR HUGO ?

The headquarters of BOUCHERIE VICTOR HUGO is located in BOULOGNE-BILLANCOURT (92100), in the department Hauts-de-Seine.

Where to find the tax return of BOUCHERIE VICTOR HUGO ?

The tax return of BOUCHERIE VICTOR HUGO 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 VICTOR HUGO operate?

BOUCHERIE VICTOR HUGO 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.