CHARCUTERIE BOUCHERIE DE CHARNY : revenue, balance sheet and financial ratios

CHARCUTERIE BOUCHERIE DE CHARNY is a French company founded 13 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in CHARNY (77410), this company of category PME shows in 2020 a revenue of 246 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

Financial history - CHARCUTERIE BOUCHERIE DE CHARNY (SIREN 789898343)
Indicator 2020 2019 2018 2017 2016
Revenue 246 053 € 145 511 € 156 199 € 168 885 € 186 142 €
Net income 10 912 € 77 € -1 446 € -3 378 € -815 €
EBITDA 19 309 € 728 € 1 118 € 5 338 € 6 574 €
Net margin 4.4% 0.1% -0.9% -2.0% -0.4%

Revenue and income statement

In 2020, CHARCUTERIE BOUCHERIE DE CHARNY achieves revenue of 246 k€. Over the period 2016-2020, the company shows strong growth with a CAGR (compound annual growth rate) of +7.2%. Vs 2019, growth of +69% (146 k€ -> 246 k€). After deducting consumption (138 k€), gross margin stands at 108 k€, i.e. a rate of 44%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 19 k€, representing 7.8% of revenue. Positive scissor effect: EBITDA margin improves by +7.3 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11 k€, i.e. 4.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

246 053 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

108 221 €

EBITDA (2020) ?
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

19 309 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

14 922 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

10 912 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.8%

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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 58%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

58.463%

Financial autonomy (2020) ?
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

11.837%

Cash flow / Revenue (2020) ?
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

6.217%

Repayment capacity (2020) ?
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

0.535

Asset age ratio (2020) ?
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

46.0%

Solvency indicators evolution
CHARCUTERIE BOUCHERIE DE CHARNY

Sector positioning

Debt ratio
58.46 2020
2018
2019
2020
Q1: 1.95
Med: 30.14
Q3: 114.01
Average +33 pts over 3 years

In 2020, the debt ratio of CHARCUTERIE BOUCHERIE DE ... (58.46) 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
11.84% 2020
2018
2019
2020
Q1: 12.83%
Med: 35.84%
Q3: 57.65%
Average

In 2020, the financial autonomy of CHARCUTERIE BOUCHERIE DE ... (11.8%) 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
0.54 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.36 years
Q3: 1.93 years
Average +28 pts over 3 years

In 2020, the repayment capacity of CHARCUTERIE BOUCHERIE DE ... (0.54) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 96.62. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2020) ?
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

96.623

Interest coverage (2020) ?
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

1.202

Liquidity indicators evolution
CHARCUTERIE BOUCHERIE DE CHARNY

Sector positioning

Liquidity ratio
96.62 2020
2018
2019
2020
Q1: 93.55
Med: 145.85
Q3: 228.87
Average

In 2020, the liquidity ratio of CHARCUTERIE BOUCHERIE DE ... (96.62) 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
1.2x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.61x
Q3: 3.41x
Good -20 pts over 3 years

In 2020, the interest coverage of CHARCUTERIE BOUCHERIE DE ... (1.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-58 days): operations structurally generate cash. Notable WCR improvement over the period (-439%), freeing up cash.

Operating WCR (2020) ?
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

-39 900 €

Customer credit (2020) ?
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 (2020) ?
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

23 j

Inventory turnover (2020) ?
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

2 j

WCR in days of revenue (2020) ?
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

-58 j

WCR and payment terms evolution
CHARCUTERIE BOUCHERIE DE CHARNY

Positioning of CHARCUTERIE BOUCHERIE DE CHARNY in its sector

Comparison with sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Valuation estimate

Based on 58 transactions of similar company sales in 2020, the value of CHARCUTERIE BOUCHERIE DE CHARNY is estimated at 80 135 € (range 44 534€ - 139 876€). With an EBITDA of 19 309€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.29x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2020
58 tx
44k€ 80k€ 139k€
80 135 € Range: 44 534€ - 139 876€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
19 309 € × 4.7x
Estimation 90 643 €
59 502€ - 168 133€
Revenue Multiple 30%
246 053 € × 0.29x
Estimation 71 527 €
30 913€ - 106 557€
Net Income Multiple 20%
10 912 € × 6.1x
Estimation 66 781 €
27 549€ - 119 214€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 58 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 (Commerce de détail de viandes et de produits à base de viande en magasin spécialisé)

Compare CHARCUTERIE BOUCHERIE DE CHARNY with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Frequently asked questions about CHARCUTERIE BOUCHERIE DE CHARNY

What is the revenue of CHARCUTERIE BOUCHERIE DE CHARNY ?

The revenue of CHARCUTERIE BOUCHERIE DE CHARNY in 2020 is 246 k€.

Is CHARCUTERIE BOUCHERIE DE CHARNY profitable?

Yes, CHARCUTERIE BOUCHERIE DE CHARNY generated a net profit of 11 k€ in 2020.

Where is the headquarters of CHARCUTERIE BOUCHERIE DE CHARNY ?

The headquarters of CHARCUTERIE BOUCHERIE DE CHARNY is located in CHARNY (77410), in the department Seine-et-Marne.

Where to find the tax return of CHARCUTERIE BOUCHERIE DE CHARNY ?

The tax return of CHARCUTERIE BOUCHERIE DE CHARNY 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 CHARCUTERIE BOUCHERIE DE CHARNY operate?

CHARCUTERIE BOUCHERIE DE CHARNY operates in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé (NAF code 47.22Z). See the 'Sector positioning' section above to compare the company with its competitors.