SIREN : 434000501
BOUTEMY is a French company founded 25 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in PARIS (75009), this company of category PME shows in 2024 a revenue of 309 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
Signal structurel : résultat d'exploitation insuffisant pour couvrir les intérêts.
In summary, BOUTEMY combines a growing business with positive profitability. Its financial structure is fragile, with debt above sector norms — a point to monitor.
| Indicator | 2024 | 2023 | 2022 |
|---|---|---|---|
| Revenue | 308 513 € | 667 009 € | 219 973 € |
| Net income | 77 437 € | 105 105 € | 13 057 € |
| EBITDA | 78 360 € | 106 666 € | 9 451 € |
| Net margin | 25.1% | 15.8% | 5.9% |
In 2024, BOUTEMY achieves revenue of 309 k€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +18.4%. Significant drop of -54% vs 2023. After deducting consumption (125 k€), gross margin stands at 183 k€, i.e. a rate of 59%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 78 k€, representing 25.4% of revenue. Positive scissor effect: EBITDA margin improves by +9.4 pts, sign of improved operational efficiency. Compared with its sector, this ratio places the company among the best positioned (sector median: 3.4%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 77 k€, i.e. 25.1% of revenue. This profit can be retained or distributed to shareholders.
308 513 €
183 098 €
78 360 €
77 446 €
77 437 €
25.4%
The debt ratio (= Financial debt / Equity x 100) stands at 329%. This ratio is less favorable than the sector median (12.9%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 22%. This ratio is slightly less favorable than the sector median (39.9%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.6 years of cash flow to repay all financial debt. This ratio is less favorable than the sector median (0.3 years) and warrants attention. Cash flow represents 25.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.7%).
329.23%
22.03%
25.4%
3.62
16.2%
In 2024, the debt ratio of BOUTEMY (329.2%) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of BOUTEMY (22.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2022, the repayment capacity of BOUTEMY (34.24) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 17.69. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.3). The interest coverage ratio (= EBIT / Interest expenses) is 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.
17.69
0.01
In 2024, the liquidity ratio of BOUTEMY (17.69) 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.
In 2024, the interest coverage of BOUTEMY (0.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 34 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. The company must finance 19 days of gap between collections and payments. Inventory turnover is 372 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 413 days of revenue, i.e. 354 k€ to permanently finance. Between 2022 and 2024, WCR improved by 200 days of revenue, freeing up cash.
353 769 €
34 j
15 j
372 j
413 j
Based on 145 transactions of similar company sales (all years), the value of BOUTEMY is estimated at 171 255 € (range 57 455€ - 424 149€). With an EBITDA of 78 360€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.19x (conservative valuation). 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.
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This estimate is based on the analysis of 145 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare BOUTEMY with other companies in the same sector:
Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques :
Largest companies by revenue in the department Paris:
The revenue of BOUTEMY in 2024 is 309 k€.
Yes, BOUTEMY generated a net profit of 77 k€ in 2024.
The headquarters of BOUTEMY is located in PARIS (75009), in the department Paris.
The tax return of BOUTEMY 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).
BOUTEMY operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.