ETS DELMAS BOUCHERIE : revenue, balance sheet and financial ratios

ETS DELMAS BOUCHERIE is a French company founded 61 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in CAHUZAC-SUR-VERE (81140), this company of category PME shows in 2017 a revenue of 959 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 - ETS DELMAS BOUCHERIE (SIREN 324322080)
Indicator 2023 2022 2021 2020 2018 2017 2016
Revenue N/C N/C N/C N/C N/C 959 398 € 974 373 €
Net income -23 499 € -464 € -29 560 € 4 650 € -18 193 € 5 588 € 18 106 €
EBITDA N/C N/C N/C N/C N/C 21 112 € 48 565 €
Net margin N/C N/C N/C N/C N/C 0.6% 1.9%

Revenue and income statement

In 2023, ETS DELMAS BOUCHERIE records a net loss of 23 k€. This deficit will reduce equity on the balance sheet.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-23 499 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 132%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 21%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

131.732%

Financial autonomy (2023) ?
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

21.13%

Asset age ratio (2023) ?
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

27.6%

Solvency indicators evolution
ETS DELMAS BOUCHERIE

Sector positioning

Debt ratio
131.73 2023
2021
2022
2023
Q1: 1.07
Med: 24.55
Q3: 94.09
Average

In 2023, the debt ratio of ETS DELMAS BOUCHERIE (131.73) 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
21.13% 2023
2021
2022
2023
Q1: 11.92%
Med: 37.88%
Q3: 59.47%
Average

In 2023, the financial autonomy of ETS DELMAS BOUCHERIE (21.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 97.17. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

97.17

Liquidity indicators evolution
ETS DELMAS BOUCHERIE

Sector positioning

Liquidity ratio
97.17 2023
2021
2022
2023
Q1: 83.96
Med: 143.12
Q3: 247.6
Average

In 2023, the liquidity ratio of ETS DELMAS BOUCHERIE (97.17) 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.

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 (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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
ETS DELMAS BOUCHERIE

Positioning of ETS DELMAS BOUCHERIE in its sector

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

Similar companies (Commerce de détail de viandes et de produits à base de viande en magasin spécialisé)

Compare ETS DELMAS BOUCHERIE 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 ETS DELMAS BOUCHERIE

What is the revenue of ETS DELMAS BOUCHERIE ?

The revenue of ETS DELMAS BOUCHERIE in 2017 is 959 k€.

Is ETS DELMAS BOUCHERIE profitable?

ETS DELMAS BOUCHERIE recorded a net loss in 2023.

Where is the headquarters of ETS DELMAS BOUCHERIE ?

The headquarters of ETS DELMAS BOUCHERIE is located in CAHUZAC-SUR-VERE (81140), in the department Tarn.

Where to find the tax return of ETS DELMAS BOUCHERIE ?

The tax return of ETS DELMAS BOUCHERIE 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 ETS DELMAS BOUCHERIE operate?

ETS DELMAS BOUCHERIE 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.