Employees: 21 (2023.0)Legal category: SCA (commandite par actions)Size: ETICreation date: 1978-01-01 (48 years)Status: ActiveBusiness sector: Fabrication de carrosseries et remorquesLocation: SENLIS (60300), Oise
BUCHER MUNICIPAL : revenue, balance sheet and financial ratios
BUCHER MUNICIPAL is a French company
founded 48 years ago,
specialized in the sector Fabrication de carrosseries et remorques.
Based in SENLIS (60300),
this company of category ETI
shows in 2024 a revenue of 44.5 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - BUCHER MUNICIPAL (SIREN 312378870)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
44 531 019 €
45 646 882 €
30 401 774 €
35 576 083 €
31 178 560 €
56 474 117 €
53 112 797 €
49 522 010 €
40 090 655 €
Net income
769 652 €
1 056 860 €
1 027 966 €
620 581 €
819 901 €
-61 380 €
-44 042 €
50 912 €
-1 105 702 €
EBITDA
95 660 €
834 515 €
-222 062 €
147 019 €
-580 645 €
-139 892 €
-493 575 €
118 907 €
-545 486 €
Net margin
1.7%
2.3%
3.4%
1.7%
2.6%
-0.1%
-0.1%
0.1%
-2.8%
Revenue and income statement
In 2024, BUCHER MUNICIPAL achieves revenue of 44.5 M€. Revenue is growing positively over 9 years (CAGR: +1.3%). Slight decline of -2% vs 2023. After deducting consumption (31.7 M€), gross margin stands at 12.8 M€, i.e. a rate of 29%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 96 k€, representing 0.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 770 k€, i.e. 1.7% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2024)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
44 531 019 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
12 844 073 €
EBITDA (2024)
?
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
95 660 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
1 229 005 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
769 652 €
EBITDA margin (2024)
?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
0.2%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 44%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
33.621%
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
43.863%
Cash flow / Revenue (2024)
?
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
-0.817%
Repayment capacity (2024)
?
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
-8.244
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
44.726
26.193
24.852
21.104
0.0
11.652
15.224
42.183
33.621
Financial autonomy
30.768
26.778
24.723
36.298
31.65
45.166
38.027
33.072
43.863
Repayment capacity
-2.557
-0.549
-1.696
-2.404
0.0
21.111
-3.184
4.909
-8.244
Cash flow / Revenue
-2.652%
-5.517%
-1.678%
-0.719%
-2.153%
0.094%
-1.116%
1.534%
-0.817%
Sector positioning
Debt ratio
33.622024
2022
2023
2024
Q1: 4.79
Med: 27.7
Q3: 79.01
Average+21 pts over 3 years
In 2024, the debt ratio of BUCHER MUNICIPAL (33.62) 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
43.86%2024
2022
2023
2024
Q1: 20.53%
Med: 39.52%
Q3: 57.49%
Good
In 2024, the financial autonomy of BUCHER MUNICIPAL (43.9%) 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
-8.24 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.89 years
Q3: 2.67 years
Excellent
In 2024, the repayment capacity of BUCHER MUNICIPAL (-8.24) 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 274.64. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 293.6x. Operating income very largely covers interest expenses: high safety margin.
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
274.637
Interest coverage (2024)
?
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
293.59
Liquidity indicators evolution BUCHER MUNICIPAL
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
193.961
162.651
149.443
189.443
157.494
235.553
187.836
202.774
274.637
Interest coverage
-13.597
2234.711
-21.287
-54.825
-9.399
35.696
-62.817
19.015
293.59
Sector positioning
Liquidity ratio
274.642024
2022
2023
2024
Q1: 153.1
Med: 220.25
Q3: 325.12
Good+24 pts over 3 years
In 2024, the liquidity ratio of BUCHER MUNICIPAL (274.64) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
Interest coverage
293.59x2024
2022
2023
2024
Q1: 0.0x
Med: 2.31x
Q3: 8.74x
Excellent+58 pts over 3 years
In 2024, the interest coverage of BUCHER MUNICIPAL (293.6x) 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. Average customer payment term: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Inventory turnover is 79 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 125 days of revenue, i.e. 15.5 M€ to permanently finance.
Operating WCR (2024)
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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
15 511 045 €
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
35 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
39 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
79 j
WCR in days of revenue (2024)
?
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
125 j
WCR and payment terms evolution BUCHER MUNICIPAL
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
14 437 046 €
15 777 712 €
17 210 671 €
9 952 434 €
12 966 540 €
10 055 580 €
13 056 042 €
18 617 081 €
15 511 045 €
Inventory turnover (days)
61
58
57
35
94
65
88
85
79
Customer payment term (days)
74
64
65
32
66
52
81
76
35
Supplier payment term (days)
74
84
91
33
86
41
96
75
39
Positioning of BUCHER MUNICIPAL in its sector
Comparison with sector Fabrication de carrosseries et remorques
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions).
This range of 1 627 793€ to 3 330 868€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2024
Indicative
1627k€2838k€3330k€
2 838 335 €Range: 1 627 793€ - 3 330 868€
NAF 5 all-time
How is this estimate calculated?
This estimate is based on the analysis of 31 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 (Fabrication de carrosseries et remorques)
Compare BUCHER MUNICIPAL with other companies in the same sector:
The revenue of BUCHER MUNICIPAL in 2024 is 44.5 M€.
Is BUCHER MUNICIPAL profitable?
Yes, BUCHER MUNICIPAL generated a net profit of 770 k€ in 2024.
Where is the headquarters of BUCHER MUNICIPAL ?
The headquarters of BUCHER MUNICIPAL is located in SENLIS (60300), in the department Oise.
Where to find the tax return of BUCHER MUNICIPAL ?
The tax return of BUCHER MUNICIPAL 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 BUCHER MUNICIPAL operate?
BUCHER MUNICIPAL operates in the sector Fabrication de carrosseries et remorques (NAF code 29.20Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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