BOUTARD INVESTISSEMENT : revenue, balance sheet and financial ratios

BOUTARD INVESTISSEMENT is a French company founded 13 years ago, specialized in the sector Activités des sociétés holding. Based in LA CHAUSSEE-SAINT-VICTOR (41260), this company of category PME shows in 2022 a revenue of 563 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

Financial history - BOUTARD INVESTISSEMENT (SIREN 753869619)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 563 118 € 442 368 € 442 368 € 395 828 € 401 894 € 392 921 € 311 520 €
Net income 16 520 € -55 206 € 3 414 € -29 046 € -9 777 € 85 025 € 100 215 €
EBITDA -68 595 € -97 442 € -28 275 € -56 764 € -58 754 € 8 209 € 16 277 €
Net margin 2.9% -12.5% 0.8% -7.3% -2.4% 21.6% 32.2%

Revenue and income statement

In 2022, BOUTARD INVESTISSEMENT achieves revenue of 563 k€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +10.4%. Vs 2021, growth of +27% (442 k€ -> 563 k€). After deducting consumption (3 k€), gross margin stands at 561 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 -69 k€, representing -12.2% of revenue. Positive scissor effect: EBITDA margin improves by +9.8 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 17 k€, i.e. 2.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

563 118 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

560 615 €

EBITDA (2022) ?
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

-68 595 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-31 328 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

16 520 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-12.1%

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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 9%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 73%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

9.457%

Financial autonomy (2022) ?
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

73.087%

Cash flow / Revenue (2022) ?
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

-3.671%

Repayment capacity (2022) ?
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

-2.257

Asset age ratio (2022) ?
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

70.9%

Solvency indicators evolution
BOUTARD INVESTISSEMENT

Sector positioning

Debt ratio
9.46 2022
2020
2021
2022
Q1: 0.1
Med: 13.78
Q3: 79.91
Good

In 2022, the debt ratio of BOUTARD INVESTISSEMENT (9.46) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
73.09% 2022
2020
2021
2022
Q1: 21.11%
Med: 62.06%
Q3: 90.2%
Good

In 2022, the financial autonomy of BOUTARD INVESTISSEMENT (73.1%) 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
-2.26 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.1 years
Q3: 3.28 years
Excellent

In 2022, the repayment capacity of BOUTARD INVESTISSEMENT (-2.26) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 159.02. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

159.021

Interest coverage (2022) ?
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

-0.219

Liquidity indicators evolution
BOUTARD INVESTISSEMENT

Sector positioning

Liquidity ratio
159.02 2022
2020
2021
2022
Q1: 111.66
Med: 499.96
Q3: 2835.13
Average

In 2022, the liquidity ratio of BOUTARD INVESTISSEMENT (159.02) 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
-0.22x 2022
2020
2021
2022
Q1: -53.22x
Med: 0.0x
Q3: 0.0x
Average

In 2022, the interest coverage of BOUTARD INVESTISSEMENT (-0.2x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 83 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 18 days. The gap of 65 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 48 days of revenue, i.e. 76 k€ to permanently finance. Notable WCR improvement over the period (-52%), freeing up cash.

Operating WCR (2022) ?
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

75 525 €

Customer credit (2022) ?
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

83 j

Supplier credit (2022) ?
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

18 j

Inventory turnover (2022) ?
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 (2022) ?
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

48 j

WCR and payment terms evolution
BOUTARD INVESTISSEMENT

Positioning of BOUTARD INVESTISSEMENT in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 70 transactions of similar company sales in 2022, the value of BOUTARD INVESTISSEMENT is estimated at 250 163 € (range 100 400€ - 417 532€). The price/revenue ratio is 0.67x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2022
70 tx
100k€ 250k€ 417k€
250 163 € Range: 100 400€ - 417 532€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
563 118 € × 0.67x
Estimation 376 081 €
154 114€ - 612 919€
Net Income Multiple 20%
16 520 € × 3.7x
Estimation 61 287 €
19 830€ - 124 452€

Valuation evolution

How is this estimate calculated?

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.

  • 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 (Activités des sociétés holding)

Compare BOUTARD INVESTISSEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about BOUTARD INVESTISSEMENT

What is the revenue of BOUTARD INVESTISSEMENT ?

The revenue of BOUTARD INVESTISSEMENT in 2022 is 563 k€.

Is BOUTARD INVESTISSEMENT profitable?

Yes, BOUTARD INVESTISSEMENT generated a net profit of 17 k€ in 2022.

Where is the headquarters of BOUTARD INVESTISSEMENT ?

The headquarters of BOUTARD INVESTISSEMENT is located in LA CHAUSSEE-SAINT-VICTOR (41260), in the department Loir-et-Cher.

Where to find the tax return of BOUTARD INVESTISSEMENT ?

The tax return of BOUTARD INVESTISSEMENT 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 BOUTARD INVESTISSEMENT operate?

BOUTARD INVESTISSEMENT operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.