SIREN : 383167681
BOUCHERON is a French company founded 34 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in SARLAT-LA-CANEDA (24200), this company of category PME shows in 2023 a revenue of 822 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
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|
| Revenue | 821 705 € | N/C | N/C | N/C | N/C | N/C | N/C |
| Net income | 12 236 € | 47 048 € | 64 802 € | 23 022 € | -69 330 € | 19 733 € | 19 896 € |
| EBITDA | 6 177 € | N/C | N/C | N/C | N/C | N/C | N/C |
| Net margin | 1.5% | N/C | N/C | N/C | N/C | N/C | N/C |
In 2023, BOUCHERON achieves revenue of 822 k€. After deducting consumption (413 k€), gross margin stands at 408 k€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6 k€, representing 0.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 1.5% of revenue. This profit can be retained or distributed to shareholders.
821 705 €
408 499 €
6 177 €
7 822 €
12 236 €
0.8%
The debt ratio (= Financial debt / Equity x 100) stands at 76%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 51%. 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 33.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
76.495%
51.456%
1.127%
33.519
21.0%
In 2023, the debt ratio of BOUCHERON (76.50) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2023, the financial autonomy of BOUCHERON (51.5%) 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.
In 2023, the repayment capacity of BOUCHERON (33.52) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 599.33. 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 46.2x. Operating income very largely covers interest expenses: high safety margin.
599.329
46.236
In 2023, the liquidity ratio of BOUCHERON (599.33) 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.
In 2023, the interest coverage of BOUCHERON (46.2x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 179 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 164 days of revenue, i.e. 374 k€ to permanently finance.
374 467 €
0 j
19 j
179 j
164 j
Based on 70 transactions of similar company sales
in 2023,
the value of BOUCHERON is estimated at
108 994 €
(range 58 833€ - 178 994€).
With an EBITDA of 6 177€, the sector multiple of 3.8x is applied.
The price/revenue ratio is 0.36x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 70 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 Commerce de détail d'habillement en magasin spécialisé
The revenue of BOUCHERON in 2023 is 822 k€.
Yes, BOUCHERON generated a net profit of 12 k€ in 2023.
The headquarters of BOUCHERON is located in SARLAT-LA-CANEDA (24200), in the department Dordogne.
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 Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.