ETABLISSEMENTS BOUYSSOU : revenue, balance sheet and financial ratios

ETABLISSEMENTS BOUYSSOU is a French company founded 47 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail . Based in SAINT-POMPON (24170), this company of category ETI shows in 2024 a revenue of 22.8 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 - ETABLISSEMENTS BOUYSSOU (SIREN 316186766)
Indicator 2024 2022 2019 2018 2018 2017
Revenue 22 828 740 € 27 555 383 € 17 706 014 € 16 353 768 € 6 682 353 € 15 437 230 €
Net income -452 309 € 546 812 € 278 749 € 172 390 € 37 592 € 212 188 €
EBITDA 58 839 € 907 912 € 672 845 € 494 855 € 203 060 € 444 179 €
Net margin -2.0% 2.0% 1.6% 1.1% 0.6% 1.4%

Revenue and income statement

In 2024, ETABLISSEMENTS BOUYSSOU achieves revenue of 22.8 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.7%. Significant drop of -17% vs 2022. After deducting consumption (18.3 M€), gross margin stands at 4.5 M€, i.e. a rate of 20%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 59 k€, representing 0.3% of revenue. Warning negative scissor effect: despite revenue change (-17%), EBITDA varies by -94%, reducing margin by 3.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -452 k€ (-2.0% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

22 828 740 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 525 186 €

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

58 839 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-215 749 €

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

-452 309 €

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

0.3%

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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 616%. 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 12%. 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

615.588%

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

11.674%

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

-1.158%

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

-40.206

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

22.6%

Solvency indicators evolution
ETABLISSEMENTS BOUYSSOU

Sector positioning

Debt ratio
615.59 2024
2019
2022
2024
Q1: 6.05
Med: 44.93
Q3: 120.21
Watch

In 2024, the debt ratio of ETABLISSEMENTS BOUYSSOU (615.59) 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
11.67% 2024
2019
2022
2024
Q1: 20.03%
Med: 38.65%
Q3: 57.23%
Average -17 pts over 3 years

In 2024, the financial autonomy of ETABLISSEMENTS BOUYSSOU (11.7%) 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
-40.21 years 2024
2019
2022
2024
Q1: 0.0 years
Med: 0.88 years
Q3: 5.75 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of ETABLISSEMENTS BOUYSSOU (-40.21) 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 510.39. 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 810.8x. 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

510.389

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

810.775

Liquidity indicators evolution
ETABLISSEMENTS BOUYSSOU

Sector positioning

Liquidity ratio
510.39 2024
2019
2022
2024
Q1: 134.88
Med: 211.56
Q3: 350.49
Excellent

In 2024, the liquidity ratio of ETABLISSEMENTS BOUYSSOU (510.39) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
810.77x 2024
2019
2022
2024
Q1: 0.0x
Med: 8.11x
Q3: 42.47x
Excellent +20 pts over 3 years

In 2024, the interest coverage of ETABLISSEMENTS BOUYSSOU (810.8x) 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. Average customer payment term: 85 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. The gap of 52 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 85 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 182 days of revenue, i.e. 11.6 M€ to permanently finance. Over 2017-2024, WCR increased by +172%, requiring additional financing.

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

11 552 712 €

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

85 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

33 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

85 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

182 j

WCR and payment terms evolution
ETABLISSEMENTS BOUYSSOU

Positioning of ETABLISSEMENTS BOUYSSOU in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Valuation estimate

Based on 94 transactions of similar company sales (all years), the value of ETABLISSEMENTS BOUYSSOU is estimated at 1 311 660 € (range 888 636€ - 1 561 962€). With an EBITDA of 58 839€, the sector multiple of 0.5x is applied. The price/revenue ratio is 0.15x (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 2024
94 tx
888k€ 1311k€ 1561k€
1 311 660 € Range: 888 636€ - 1 561 962€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
58 839 € × 0.5x
Estimation 28 694 €
16 943€ - 122 674€
Revenue Multiple 30%
22 828 740 € × 0.15x
Estimation 3 449 939 €
2 341 459€ - 3 960 776€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 94 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 gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail )

Compare ETABLISSEMENTS BOUYSSOU with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Frequently asked questions about ETABLISSEMENTS BOUYSSOU

What is the revenue of ETABLISSEMENTS BOUYSSOU ?

The revenue of ETABLISSEMENTS BOUYSSOU in 2024 is 22.8 M€.

Is ETABLISSEMENTS BOUYSSOU profitable?

ETABLISSEMENTS BOUYSSOU recorded a net loss in 2024.

Where is the headquarters of ETABLISSEMENTS BOUYSSOU ?

The headquarters of ETABLISSEMENTS BOUYSSOU is located in SAINT-POMPON (24170), in the department Dordogne.

Where to find the tax return of ETABLISSEMENTS BOUYSSOU ?

The tax return of ETABLISSEMENTS BOUYSSOU 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 ETABLISSEMENTS BOUYSSOU operate?

ETABLISSEMENTS BOUYSSOU operates in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail (NAF code 46.21Z). See the 'Sector positioning' section above to compare the company with its competitors.