BOUCHONS TRESCASES S A : revenue, balance sheet and financial ratios

BOUCHONS TRESCASES S A is a French company founded 60 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in LE BOULOU (66160), this company of category PME shows in 2018 a revenue of 213 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - BOUCHONS TRESCASES S A (SIREN 775639404)
Indicator 2018 2017 2016
Revenue 213 253 € 108 297 € 213 249 €
Net income 514 124 € 493 696 € 371 792 €
EBITDA 84 944 € 46 453 € 88 950 €
Net margin 241.1% 455.9% 174.3%

Revenue and income statement

In 2018, BOUCHONS TRESCASES S A achieves revenue of 213 k€. Revenue is growing positively over 3 years (CAGR: +0.0%). Vs 2017, growth of +97% (108 k€ -> 213 k€). After deducting consumption (0 €), gross margin stands at 213 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 85 k€, representing 39.8% of revenue. Warning negative scissor effect: despite revenue change (+97%), EBITDA varies by +83%, 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. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 514 k€, i.e. 241.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

213 253 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

213 253 €

EBITDA (2018) ?
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

84 944 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

38 565 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

514 124 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

39.8%

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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 233%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 262.5% 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 (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

233.362%

Financial autonomy (2018) ?
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

29.757%

Cash flow / Revenue (2018) ?
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

262.492%

Repayment capacity (2018) ?
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

3.173

Asset age ratio (2018) ?
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

18.1%

Solvency indicators evolution
BOUCHONS TRESCASES S A

Sector positioning

Debt ratio
233.36 2018
2016
2017
2018
Q1: 0.0
Med: 13.96
Q3: 156.7
Average

In 2018, the debt ratio of BOUCHONS TRESCASES S A (233.36) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
29.76% 2018
2016
2017
2018
Q1: 3.47%
Med: 39.66%
Q3: 79.19%
Average +6 pts over 3 years

In 2018, the financial autonomy of BOUCHONS TRESCASES S A (29.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
3.17 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.5 years
Q3: 8.02 years
Average -14 pts over 3 years

In 2018, the repayment capacity of BOUCHONS TRESCASES S A (3.17) 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 7469.58. 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 34.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2018) ?
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

7469.579

Interest coverage (2018) ?
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

34.491

Liquidity indicators evolution
BOUCHONS TRESCASES S A

Sector positioning

Liquidity ratio
7469.58 2018
2016
2017
2018
Q1: 74.11
Med: 236.58
Q3: 909.6
Excellent

In 2018, the liquidity ratio of BOUCHONS TRESCASES S A (7469.58) 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
34.49x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.03x
Q3: 14.62x
Excellent

In 2018, the interest coverage of BOUCHONS TRESCASES S A (34.5x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 6 days. WCR is negative (-63 days): operations structurally generate cash.

Operating WCR (2018) ?
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

-37 326 €

Customer credit (2018) ?
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

11 j

Supplier credit (2018) ?
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

17 j

Inventory turnover (2018) ?
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

0 j

WCR in days of revenue (2018) ?
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

-63 j

WCR and payment terms evolution
BOUCHONS TRESCASES S A

Positioning of BOUCHONS TRESCASES S A in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 184 transactions of similar company sales in 2018, the value of BOUCHONS TRESCASES S A is estimated at 788 405 € (range 272 892€ - 1 527 919€). With an EBITDA of 84 944€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.55x (in line with sector norms). 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.

Estimated enterprise value 2018
184 transactions
272k€ 788k€ 1527k€
788 405 € Range: 272 892€ - 1 527 919€
NAF 5 année 2018

Valuation detail by method

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EBITDA Multiple 50%
84 944 € × 4.3x
Estimation 369 283 €
125 256€ - 658 393€
Revenue Multiple 30%
213 253 € × 0.55x
Estimation 118 104 €
55 660€ - 380 939€
Net Income Multiple 20%
514 124 € × 5.5x
Estimation 2 841 665 €
967 834€ - 5 422 209€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 184 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 (Location de terrains et d'autres biens immobiliers)

Compare BOUCHONS TRESCASES S A with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about BOUCHONS TRESCASES S A

What is the revenue of BOUCHONS TRESCASES S A ?

The revenue of BOUCHONS TRESCASES S A in 2018 is 213 k€.

Is BOUCHONS TRESCASES S A profitable?

Yes, BOUCHONS TRESCASES S A generated a net profit of 514 k€ in 2018.

Where is the headquarters of BOUCHONS TRESCASES S A ?

The headquarters of BOUCHONS TRESCASES S A is located in LE BOULOU (66160), in the department Pyrenees-Orientales.

Where to find the tax return of BOUCHONS TRESCASES S A ?

The tax return of BOUCHONS TRESCASES S A 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 BOUCHONS TRESCASES S A operate?

BOUCHONS TRESCASES S A operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.