SIREN : 330160367
BOUCHERON is a French company founded 42 years ago, specialized in the sector Fabrication d’articles de joaillerie et bijouterie. Based in PARIS (75001), this company of category GE shows in 2024 a revenue of 302.1 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 302 141 412 € | 283 020 154 € | 235 509 511 € | 180 944 281 € | 104 058 479 € | 108 042 358 € | 109 882 597 € | 106 594 463 € | 84 093 280 € |
| Net income | -786 757 € | 12 370 500 € | 10 929 674 € | 8 581 406 € | -33 791 522 € | -18 375 628 € | -10 750 400 € | -4 521 789 € | 3 363 974 € |
| EBITDA | 61 291 172 € | 66 101 307 € | 57 954 261 € | 48 593 867 € | 10 562 961 € | 18 279 438 € | 24 950 852 € | 20 845 038 € | 18 598 475 € |
| Net margin | -0.3% | 4.4% | 4.6% | 4.7% | -32.5% | -17.0% | -9.8% | -4.2% | 4.0% |
In 2024, BOUCHERON achieves revenue of 302.1 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +17.3%. Vs 2023: +7%. After deducting consumption (128.8 M€), gross margin stands at 173.3 M€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 61.3 M€, representing 20.3% of revenue. Warning negative scissor effect: despite revenue change (+7%), EBITDA varies by -7%, reducing margin by 3.1 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -787 k€ (-0.3% of revenue), which will impact equity.
302 141 412 €
173 319 307 €
61 291 172 €
1 251 314 €
-786 757 €
20.3%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 21%. The balance between equity and debt is satisfactory. Cash flow represents 1.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
0.0%
20.68%
1.15%
0.0
56.6%
In 2024, the debt ratio of BOUCHERON (0.00) 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.
In 2024, the financial autonomy of BOUCHERON (20.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of BOUCHERON (0.00) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 90.94. 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 22.9x. Operating income very largely covers interest expenses: high safety margin.
90.939
22.853
In 2024, the liquidity ratio of BOUCHERON (90.94) 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.
In 2024, the interest coverage of BOUCHERON (22.9x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 94 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 164 days. Excellent situation: suppliers finance 70 days of the operating cycle (retail model). Inventory turnover is 185 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 81 days of revenue, i.e. 68.2 M€ to permanently finance. Over 2016-2024, WCR increased by +23%, requiring additional financing.
68 172 167 €
94 j
164 j
185 j
81 j
Based on 101 transactions of similar company sales (all years), the value of BOUCHERON is estimated at 123 955 413 € (range 39 758 499€ - 228 167 600€). With an EBITDA of 61 291 172€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.24x (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.
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This estimate is based on the analysis of 101 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare BOUCHERON with other companies in the same sector:
Voir toutes les statistiques du secteur Fabrication d’articles de joaillerie et bijouterie
The revenue of BOUCHERON in 2024 is 302.1 M€.
BOUCHERON recorded a net loss in 2024.
The headquarters of BOUCHERON is located in PARIS (75001), in the department Paris.
The tax return of BOUCHERON 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).
BOUCHERON operates in the sector Fabrication d’articles de joaillerie et bijouterie (NAF code 32.12Z). See the 'Sector positioning' section above to compare the company with its competitors.