Le dernier exercice comptable publié pour cette entreprise remonte à 2021. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

BOULANGERIE CHAMPESOISE : revenue, balance sheet and financial ratios

BOULANGERIE CHAMPESOISE is a French company founded 16 years ago, specialized in the sector Boulangerie et boulangerie-pâtisserie. Based in CHAMPS-SUR-MARNE (77420), this company of category PME shows in 2021 a revenue of 265 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Sous tension

Point(s) de vigilance : liquidité à court terme tendue.

In summary, BOULANGERIE CHAMPESOISE combines a growing business with positive profitability. Its financial structure is broadly in line with its sector. Point of attention: short-term liquidity is tight.

Financial history - BOULANGERIE CHAMPESOISE (SIREN 524659976)
Indicator 2021 2020 2019 2018 2017 2016 2015
Revenue 265 364 € 242 351 € 245 125 € 253 502 € 243 218 € 264 642 € 256 113 €
Net income 4 424 € -8 635 € 1 117 € 2 531 € 23 957 € 18 806 € 5 207 €
EBITDA 9 909 € -3 937 € -4 496 € 3 878 € 33 842 € 26 735 € 28 431 €
Net margin 1.7% -3.6% 0.5% 1.0% 9.9% 7.1% 2.0%

Revenue and income statement

In 2021, BOULANGERIE CHAMPESOISE achieves revenue of 265 k€. Revenue is growing positively over 7 years (CAGR: +2.2%). Vs 2020: +9%. After deducting consumption (84 k€), gross margin stands at 182 k€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 10 k€, representing 3.7% of revenue. Positive scissor effect: EBITDA margin improves by +5.4 pts, sign of improved operational efficiency. This ratio is slightly less favorable than the sector median (7.1%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4 k€, i.e. 1.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

265 364 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

181 755 €

EBITDA (2021) ?
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

9 909 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

9 182 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

4 424 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.7%

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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 110%. This ratio is slightly less favorable than the sector median (66.1%). Financial autonomy (= Equity / Total assets x 100) reaches 20%. This ratio is slightly less favorable than the sector median (35.8%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 12.5 years of cash flow to repay all financial debt. This ratio is less favorable than the sector median (1.4 years) and warrants attention. Cash flow represents 1.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is less favorable than the sector median (6.4%) and warrants attention.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

110.12%

Financial autonomy (2021) ?
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

20.18%

Cash flow / Revenue (2021) ?
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

1.95%

Repayment capacity (2021) ?
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

12.53

Asset age ratio (2021) ?
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

2.8%

Solvency indicators evolution
BOULANGERIE CHAMPESOISE

Sector positioning

Debt ratio
110.12% 2021
Q1: 16.78%
Med: 66.14%
Q3: 222.82%
Average -18 pts over 3 years

In 2021, the debt ratio of BOULANGERIE CHAMPESOISE (110.1%) 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
20.18% 2021
Q1: 15.46%
Med: 35.76%
Q3: 57.24%
Average -44 pts over 3 years

In 2021, the financial autonomy of BOULANGERIE CHAMPESOISE (20.2%) 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
12.53 years 2021
Q1: 0.0 years
Med: 1.36 years
Q3: 4.08 years
Watch

In 2021, the repayment capacity of BOULANGERIE CHAMPESOISE (12.53) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.28. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 5.5x. Compared with its sector, this ratio places the company among the best positioned (sector median: 1.4x).

Liquidity ratio (2021) ?
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

0.28

Interest coverage (2021) ?
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

5.46

Liquidity indicators evolution
BOULANGERIE CHAMPESOISE

Sector positioning

Liquidity ratio
0.28 2021
Q1: 0.55
Med: 1.14
Q3: 1.86
Watch

In 2021, the liquidity ratio of BOULANGERIE CHAMPESOISE (0.28) 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
5.46x 2021
Q1: 0.0x
Med: 1.35x
Q3: 4.8x
Excellent +66 pts over 3 years

In 2021, the interest coverage of BOULANGERIE CHAMPESOISE (5.5x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-247 days): operations structurally generate cash. Between 2018 and 2021, WCR worsened by 43 days of revenue, signaling an increased financing need.

Operating WCR (2021) ?
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

-182 340 €

Customer credit (2021) ?
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 (2021) ?
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

24 j

Inventory turnover (2021) ?
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

7 j

WCR in days of revenue (2021) ?
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

-247 j

WCR and payment terms evolution
BOULANGERIE CHAMPESOISE

Positioning of BOULANGERIE CHAMPESOISE in its sector

Comparison with sector Boulangerie et boulangerie-pâtisserie

Valuation estimate

Based on 198 transactions of similar company sales in 2021, the value of BOULANGERIE CHAMPESOISE is estimated at 93 274 € (range 65 173€ - 142 302€). With an EBITDA of 9 909€, the sector multiple of 6.0x is applied. The price/revenue ratio is 0.71x (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 2021
198 transactions
65k€ 93k€ 142k€
93 274 € Range: 65 173€ - 142 302€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
9 909 € × 6.0x
Estimation 59 135 €
36 732€ - 116 171€
Revenue Multiple 30%
265 364 € × 0.71x
Estimation 188 243 €
142 962€ - 238 624€
Net Income Multiple 20%
4 424 € × 8.2x
Estimation 36 170 €
19 592€ - 63 147€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 198 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 (Boulangerie et boulangerie-pâtisserie)

Compare BOULANGERIE CHAMPESOISE with other companies in the same sector:

Voir toutes les statistiques du secteur Boulangerie et boulangerie-pâtisserie

Top companies in Boulangerie et boulangerie-pâtisserie

Largest companies by revenue in the sector Boulangerie et boulangerie-pâtisserie:

Top companies in Seine-et-Marne

Largest companies by revenue in the department Seine-et-Marne:

Voir le classement complet du département Seine-et-Marne

Frequently asked questions about BOULANGERIE CHAMPESOISE

What is the revenue of BOULANGERIE CHAMPESOISE ?

The revenue of BOULANGERIE CHAMPESOISE in 2021 is 265 k€.

Is BOULANGERIE CHAMPESOISE profitable?

Yes, BOULANGERIE CHAMPESOISE generated a net profit of 4 k€ in 2021.

Where is the headquarters of BOULANGERIE CHAMPESOISE ?

The headquarters of BOULANGERIE CHAMPESOISE is located in CHAMPS-SUR-MARNE (77420), in the department Seine-et-Marne.

Where to find the tax return of BOULANGERIE CHAMPESOISE ?

The tax return of BOULANGERIE CHAMPESOISE 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 BOULANGERIE CHAMPESOISE operate?

BOULANGERIE CHAMPESOISE operates in the sector Boulangerie et boulangerie-pâtisserie (NAF code 10.71C). See the 'Sector positioning' section above to compare the company with its competitors.