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

BOULANGERIE PRE FLEURI : revenue, balance sheet and financial ratios

BOULANGERIE PRE FLEURI is a French company now closed founded 8 years ago, formerly specialized in the sector Boulangerie et boulangerie-pâtisserie. Based in LE HAVRE (76610), this company of category PME shows in 2021 a revenue of 170 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-09-19

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

Synthèse

Santé financière : Fragile

Signal structurel : exploitation déficitaire (EBE négatif).

In summary, BOULANGERIE PRE FLEURI is currently loss-making, which weighs on its accounts. Its financial structure is broadly in line with its sector. Point of attention: short-term liquidity is tight.

Financial history - BOULANGERIE PRE FLEURI (SIREN 840062293)
Indicator 2021 2020 2019 2018
Revenue 170 129 € 200 498 € 183 488 € 71 410 €
Net income -25 125 € 18 520 € 3 207 € 914 €
EBITDA -19 438 € 26 339 € 7 413 € 968 €
Net margin -14.8% 9.2% 1.7% 1.3%

Revenue and income statement

In 2021, BOULANGERIE PRE FLEURI achieves revenue of 170 k€. Over the period 2018-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +33.6%. Significant drop of -15% vs 2020. After deducting consumption (96 k€), gross margin stands at 74 k€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -19 k€, representing -11.4% of revenue. Warning negative scissor effect: despite revenue change (-15%), EBITDA varies by -174%, reducing margin by 24.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -25 k€ (-14.8% of revenue), which will impact equity.

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

170 129 €

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

73 754 €

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

-19 438 €

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

-24 716 €

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

-25 125 €

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

-11.4%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 103%. This ratio is slightly less favorable than the sector median (66.4%). Financial autonomy (= Equity / Total assets x 100) reaches 8%. This ratio is less favorable than the sector median (35.8%) 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

103.23%

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

8.39%

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

-11.67%

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

-0.25

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

59.3%

Solvency indicators evolution
BOULANGERIE PRE FLEURI

Sector positioning

Debt ratio
103.23% 2021
Q1: 16.82%
Med: 66.43%
Q3: 222.83%
Average +18 pts over 3 years

In 2021, the debt ratio of BOULANGERIE PRE FLEURI (103.2%) 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
8.39% 2021
Q1: 15.39%
Med: 35.78%
Q3: 57.23%
Watch

In 2021, the financial autonomy of BOULANGERIE PRE FLEURI (8.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.12 years 2020
Q1: 0.0 years
Med: 1.52 years
Q3: 4.47 years
Good -11 pts over 2 years

In 2020, the repayment capacity of BOULANGERIE PRE FLEURI (0.12) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.72. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.

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

0.72

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

-1.72

Liquidity indicators evolution
BOULANGERIE PRE FLEURI

Sector positioning

Liquidity ratio
0.72 2021
Q1: 0.55
Med: 1.14
Q3: 1.86
Average -8 pts over 3 years

In 2021, the liquidity ratio of BOULANGERIE PRE FLEURI (0.72) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-1.72x 2021
Q1: 0.0x
Med: 1.35x
Q3: 4.8x
Watch

In 2021, the interest coverage of BOULANGERIE PRE FLEURI (-1.7x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 101 days. Excellent situation: suppliers finance 101 days of the operating cycle (retail model). Inventory turnover is 102 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-49 days): operations structurally generate cash. Between 2018 and 2021, WCR improved by 38 days of revenue, freeing up cash.

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

-22 993 €

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

101 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

102 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

-49 j

WCR and payment terms evolution
BOULANGERIE PRE FLEURI

Positioning of BOULANGERIE PRE FLEURI 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 PRE FLEURI is estimated at 120 685 € (range 91 654€ - 152 985€). 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
91k€ 120k€ 152k€
120 685 € Range: 91 654€ - 152 985€
NAF 5 année 2021

Valuation method used

Revenue Multiple
170 129 € × 0.71x = 120 686 €
Range: 91 655€ - 152 986€

Only this financial indicator is available for this company.

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 PRE FLEURI 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-Maritime

Largest companies by revenue in the department Seine-Maritime:

Voir le classement complet du département Seine-Maritime

Frequently asked questions about BOULANGERIE PRE FLEURI

What is the revenue of BOULANGERIE PRE FLEURI ?

The revenue of BOULANGERIE PRE FLEURI in 2021 is 170 k€.

Is BOULANGERIE PRE FLEURI profitable?

BOULANGERIE PRE FLEURI recorded a net loss in 2021.

Where is the headquarters of BOULANGERIE PRE FLEURI ?

The headquarters of BOULANGERIE PRE FLEURI is located in LE HAVRE (76610), in the department Seine-Maritime.

Where to find the tax return of BOULANGERIE PRE FLEURI ?

The tax return of BOULANGERIE PRE FLEURI 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 PRE FLEURI operate?

BOULANGERIE PRE FLEURI 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.