BOULANGERIE THEVENET : revenue, balance sheet and financial ratios

BOULANGERIE THEVENET is a French company founded 42 years ago, specialized in the sector Fabrication industrielle de pain et de pâtisserie fraîche. Based in RUY-MONTCEAU (38300), this company of category PME shows in 2022 a revenue of 10.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - BOULANGERIE THEVENET (SIREN 328896188)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 10 819 992 € 9 447 389 € 8 803 735 € N/C 10 430 407 € 10 371 569 € 9 701 270 €
Net income -187 933 € 132 454 € 102 709 € 3 234 € 230 453 € 80 024 € 383 544 € 556 973 €
EBITDA N/C 550 834 € 712 875 € 327 769 € N/C 386 163 € 728 955 € 840 289 €
Net margin N/C 1.2% 1.1% 0.0% N/C 0.8% 3.7% 5.7%

Revenue and income statement

In 2023, BOULANGERIE THEVENET records a net loss of 188 k€. This deficit will reduce equity on the balance sheet.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-187 933 €

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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 73%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

73.212%

Financial autonomy (2023) ?
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

38.871%

Asset age ratio (2023) ?
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

28.4%

Solvency indicators evolution
BOULANGERIE THEVENET

Sector positioning

Debt ratio
73.21 2023
2021
2022
2023
Q1: 0.0
Med: 27.25
Q3: 105.48
Average

In 2023, the debt ratio of BOULANGERIE THEVENET (73.21) 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
38.87% 2023
2021
2022
2023
Q1: 9.48%
Med: 30.44%
Q3: 54.6%
Good

In 2023, the financial autonomy of BOULANGERIE THEVENET (38.9%) 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.

Repayment capacity
3.87 years 2022
2021
2022
Q1: -0.28 years
Med: 0.2 years
Q3: 3.41 years
Average

In 2022, the repayment capacity of BOULANGERIE THEVENET (3.87) 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 110.33. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

110.33

Liquidity indicators evolution
BOULANGERIE THEVENET

Sector positioning

Liquidity ratio
110.33 2023
2021
2022
2023
Q1: 97.39
Med: 142.37
Q3: 224.54
Average

In 2023, the liquidity ratio of BOULANGERIE THEVENET (110.33) 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
1.33x 2022
2021
2022
Q1: -0.01x
Med: 0.61x
Q3: 4.64x
Good

In 2022, the interest coverage of BOULANGERIE THEVENET (1.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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 (2023) ?
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

0 j

Inventory turnover (2023) ?
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 and payment terms evolution
BOULANGERIE THEVENET

Positioning of BOULANGERIE THEVENET in its sector

Comparison with sector Fabrication industrielle de pain et de pâtisserie fraîche

Similar companies (Fabrication industrielle de pain et de pâtisserie fraîche)

Compare BOULANGERIE THEVENET with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication industrielle de pain et de pâtisserie fraîche

Frequently asked questions about BOULANGERIE THEVENET

What is the revenue of BOULANGERIE THEVENET ?

The revenue of BOULANGERIE THEVENET in 2022 is 10.8 M€.

Is BOULANGERIE THEVENET profitable?

BOULANGERIE THEVENET recorded a net loss in 2023.

Where is the headquarters of BOULANGERIE THEVENET ?

The headquarters of BOULANGERIE THEVENET is located in RUY-MONTCEAU (38300), in the department Isere.

Where to find the tax return of BOULANGERIE THEVENET ?

The tax return of BOULANGERIE THEVENET 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 THEVENET operate?

BOULANGERIE THEVENET operates in the sector Fabrication industrielle de pain et de pâtisserie fraîche (NAF code 10.71A). See the 'Sector positioning' section above to compare the company with its competitors.