BOYAUDERIE CHRISTIAN DUCLOS : revenue, balance sheet and financial ratios

BOYAUDERIE CHRISTIAN DUCLOS is a French company founded 18 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in BOURG-EN-BRESSE (01000), this company of category PME shows in 2023 a revenue of 7.3 M€. 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 - BOYAUDERIE CHRISTIAN DUCLOS (SIREN 503455867)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016
Revenue N/C 7 280 805 € 6 194 833 € 5 738 187 € 5 368 952 € 4 234 171 € 3 730 803 € 3 436 220 €
Net income 208 268 € -13 045 € 115 723 € 735 € 52 039 € 48 642 € 1 546 € 33 976 €
EBITDA N/C 112 903 € 183 096 € -22 950 € 140 064 € 139 085 € 93 108 € 157 056 €
Net margin N/C -0.2% 1.9% 0.0% 1.0% 1.1% 0.0% 1.0%

Revenue and income statement

In 2024, BOYAUDERIE CHRISTIAN DUCLOS generates positive net income of 208 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 34 k€ -> 208 k€.

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

208 268 €

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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 112%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory.

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

112.224%

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

26.337%

Asset age ratio (2024) ?
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

72.8%

Solvency indicators evolution
BOYAUDERIE CHRISTIAN DUCLOS

Sector positioning

Debt ratio
112.22 2024
2022
2023
2024
Q1: 2.7
Med: 34.43
Q3: 111.38
Average

In 2024, the debt ratio of BOYAUDERIE CHRISTIAN DUCLOS (112.22) 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
26.34% 2024
2022
2023
2024
Q1: 11.96%
Med: 33.85%
Q3: 54.62%
Average -6 pts over 3 years

In 2024, the financial autonomy of BOYAUDERIE CHRISTIAN DUCLOS (26.3%) 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
426.56 years 2023
2022
2023
Q1: -0.04 years
Med: 0.37 years
Q3: 3.02 years
Watch +23 pts over 2 years

In 2023, the repayment capacity of BOYAUDERIE CHRISTIAN DUCLOS (426.56) 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 111.53. 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

111.526

Liquidity indicators evolution
BOYAUDERIE CHRISTIAN DUCLOS

Sector positioning

Liquidity ratio
111.53 2024
2022
2023
2024
Q1: 101.38
Med: 151.5
Q3: 236.52
Average -36 pts over 3 years

In 2024, the liquidity ratio of BOYAUDERIE CHRISTIAN DUCLOS (111.53) 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
64.57x 2023
2022
2023
Q1: 0.0x
Med: 0.77x
Q3: 6.69x
Excellent +9 pts over 2 years

In 2023, the interest coverage of BOYAUDERIE CHRISTIAN DUCLOS (64.6x) 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
BOYAUDERIE CHRISTIAN DUCLOS

Positioning of BOYAUDERIE CHRISTIAN DUCLOS in its sector

Comparison with sector Transformation et conservation de la viande de boucherie

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (45 transactions). This range of 176 546€ to 1 072 431€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
176k€ 424k€ 1072k€
424 127 € Range: 176 546€ - 1 072 431€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 45 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 (Transformation et conservation de la viande de boucherie)

Compare BOYAUDERIE CHRISTIAN DUCLOS with other companies in the same sector:

Frequently asked questions about BOYAUDERIE CHRISTIAN DUCLOS

What is the revenue of BOYAUDERIE CHRISTIAN DUCLOS ?

The revenue of BOYAUDERIE CHRISTIAN DUCLOS in 2023 is 7.3 M€.

Is BOYAUDERIE CHRISTIAN DUCLOS profitable?

Yes, BOYAUDERIE CHRISTIAN DUCLOS generated a net profit of 208 k€ in 2024.

Where is the headquarters of BOYAUDERIE CHRISTIAN DUCLOS ?

The headquarters of BOYAUDERIE CHRISTIAN DUCLOS is located in BOURG-EN-BRESSE (01000), in the department Ain.

Where to find the tax return of BOYAUDERIE CHRISTIAN DUCLOS ?

The tax return of BOYAUDERIE CHRISTIAN DUCLOS 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 BOYAUDERIE CHRISTIAN DUCLOS operate?

BOYAUDERIE CHRISTIAN DUCLOS operates in the sector Transformation et conservation de la viande de boucherie (NAF code 10.11Z). See the 'Sector positioning' section above to compare the company with its competitors.