SIREN : 646050161
BOUTONS KOCHER is a French company founded 66 years ago, specialized in the sector Autres activités manufacturières n.c.a. . Based in LAVANS-LES-SAINT-CLAUDE (39170), this company of category PME shows in 2023 a revenue of 415 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
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 415 142 € | 529 260 € | 629 963 € | 574 332 € | 845 015 € | 876 083 € | 633 419 € | 1 009 895 € |
| Net income | -112 328 € | -204 621 € | -173 358 € | 69 024 € | -17 676 € | 60 143 € | -13 837 € | 64 691 € |
| EBITDA | -96 002 € | -170 137 € | -136 688 € | -189 161 € | -2 095 € | 79 733 € | -58 000 € | 104 163 € |
| Net margin | -27.1% | -38.7% | -27.5% | 12.0% | -2.1% | 6.9% | -2.2% | 6.4% |
In 2023, BOUTONS KOCHER achieves revenue of 415 k€. Revenue is declining over the period 2016-2023 (CAGR: -11.9%). Significant drop of -22% vs 2022. After deducting consumption (50 k€), gross margin stands at 365 k€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -96 k€, representing -23.1% of revenue. Positive scissor effect: EBITDA margin improves by +9.0 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -112 k€ (-27.1% of revenue), which will impact equity.
415 142 €
365 187 €
-96 002 €
-160 779 €
-112 328 €
-22.5%
The debt ratio (= Financial debt / Equity x 100) stands at 942%. 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 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
941.646%
5.538%
-13.102%
-6.003
17.7%
In 2023, the debt ratio of BOUTONS KOCHER (941.65) 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 2023, the financial autonomy of BOUTONS KOCHER (5.5%) 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 2023, the repayment capacity of BOUTONS KOCHER (-6.00) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 162.46. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
162.463
-0.178
In 2023, the liquidity ratio of BOUTONS KOCHER (162.46) 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.
In 2023, the interest coverage of BOUTONS KOCHER (-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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 91 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 59 days. The gap of 32 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 283 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 170 days of revenue, i.e. 196 k€ to permanently finance. Notable WCR improvement over the period (-26%), freeing up cash.
196 142 €
91 j
59 j
283 j
170 j
Based on 101 transactions of similar company sales (all years), the value of BOUTONS KOCHER is estimated at 97 756 € (range 46 857€ - 176 877€). The price/revenue ratio is 0.24x (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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 101 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 BOUTONS KOCHER with other companies in the same sector:
Voir toutes les statistiques du secteur Autres activités manufacturières n.c.a.
The revenue of BOUTONS KOCHER in 2023 is 415 k€.
BOUTONS KOCHER recorded a net loss in 2023.
The headquarters of BOUTONS KOCHER is located in LAVANS-LES-SAINT-CLAUDE (39170), in the department Jura.
The tax return of BOUTONS KOCHER 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).
BOUTONS KOCHER operates in the sector Autres activités manufacturières n.c.a. (NAF code 32.99Z). See the 'Sector positioning' section above to compare the company with its competitors.