BOUTIN DISTRIBUTION : revenue, balance sheet and financial ratios

BOUTIN DISTRIBUTION is a French company founded 14 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires. Based in CLISSON (44190), this company of category PME shows in 2021 a revenue of 5.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - BOUTIN DISTRIBUTION (SIREN 532981719)
Indicator 2024 2022 2021 2020 2018 2017
Revenue N/C N/C 5 383 208 € 4 243 995 € 4 160 864 € 1 474 359 €
Net income -105 231 € 79 712 € 21 577 € -22 831 € 7 236 € 8 898 €
EBITDA N/C N/C 153 690 € 250 814 € 16 102 € 10 080 €
Net margin N/C N/C 0.4% -0.5% 0.2% 0.6%

Revenue and income statement

In 2024, BOUTIN DISTRIBUTION records a net loss of 105 k€. This deficit will reduce equity on the balance sheet.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-105 231 €

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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 491%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

491.381%

Financial autonomy (2024) ?
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

6.969%

Solvency indicators evolution
BOUTIN DISTRIBUTION

Sector positioning

Debt ratio
491.38 2024
2021
2022
2024
Q1: 0.14
Med: 12.14
Q3: 43.04
Watch

In 2024, the debt ratio of BOUTIN DISTRIBUTION (491.38) 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.

Financial autonomy
6.97% 2024
2021
2022
2024
Q1: 23.34%
Med: 47.87%
Q3: 67.91%
Average

In 2024, the financial autonomy of BOUTIN DISTRIBUTION (7.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
26.96 years 2021
2021
Q1: 0.0 years
Med: 0.32 years
Q3: 2.64 years
Watch

In 2021, the repayment capacity of BOUTIN DISTRIBUTION (26.96) 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 138.36. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

138.36

Liquidity indicators evolution
BOUTIN DISTRIBUTION

Sector positioning

Liquidity ratio
138.36 2024
2021
2022
2024
Q1: 162.26
Med: 245.95
Q3: 425.37
Watch -5 pts over 3 years

In 2024, the liquidity ratio of BOUTIN DISTRIBUTION (138.36) 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
12.83x 2021
2021
Q1: 0.0x
Med: 0.75x
Q3: 4.45x
Excellent

In 2021, the interest coverage of BOUTIN DISTRIBUTION (12.8x) 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.

Operating WCR (2024) ?
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 (2024) ?
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 (2024) ?
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 (2024) ?
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
BOUTIN DISTRIBUTION

Positioning of BOUTIN DISTRIBUTION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires

Similar companies (Commerce de gros (commerce interentreprises) d'autres produits intermédiaires)

Compare BOUTIN DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres produits intermédiaires

Frequently asked questions about BOUTIN DISTRIBUTION

What is the revenue of BOUTIN DISTRIBUTION ?

The revenue of BOUTIN DISTRIBUTION in 2021 is 5.4 M€.

Is BOUTIN DISTRIBUTION profitable?

BOUTIN DISTRIBUTION recorded a net loss in 2024.

Where is the headquarters of BOUTIN DISTRIBUTION ?

The headquarters of BOUTIN DISTRIBUTION is located in CLISSON (44190), in the department Loire-Atlantique.

Where to find the tax return of BOUTIN DISTRIBUTION ?

The tax return of BOUTIN DISTRIBUTION 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 BOUTIN DISTRIBUTION operate?

BOUTIN DISTRIBUTION operates in the sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires (NAF code 46.76Z). See the 'Sector positioning' section above to compare the company with its competitors.