LA BOUCHERIE DES FINS GOURMETS : revenue, balance sheet and financial ratios

LA BOUCHERIE DES FINS GOURMETS is a French company founded 12 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in PARIS (75005), this company of category PME shows in 2024 a revenue of 401 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 - LA BOUCHERIE DES FINS GOURMETS (SIREN 799152483)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 400 679 € 453 169 € 510 292 € 551 658 € 615 695 € 615 153 € 701 250 € 623 473 € 676 793 €
Net income 37 005 € 40 839 € 45 383 € -13 539 € 1 361 € 55 548 € 29 058 € 66 851 € 20 464 €
EBITDA 40 746 € 45 314 € 41 733 € -9 638 € -247 € 61 563 € 24 039 € 79 999 € 28 909 €
Net margin 9.2% 9.0% 8.9% -2.5% 0.2% 9.0% 4.1% 10.7% 3.0%

Revenue and income statement

En 2024, LA BOUCHERIE DES FINS GOURMETS alcanza unos ingresos de 401 k€. Los ingresos disminuyen en el período 2016-2024 (TCAC: -6.3%). Caída significativa de -12% vs 2023. Tras deducir el consumo (228 k€), el margen bruto se sitúa en 173 k€, es decir, una tasa del 43%. El EBITDA alcanza 41 k€, representando el 10.2% de los ingresos. Este nivel de margen operativo es satisfactorio para el sector. El resultado neto asciende a 37 k€, es decir, el 9.2% de los ingresos.

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

400 679 €

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

173 160 €

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

40 746 €

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

37 070 €

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

37 005 €

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

10.1%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en -267%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el -52%. Baja autonomía: la empresa depende fuertemente de financiación externa. La capacidad de reembolso indica que se necesitarían 9.6 años de flujo de caja. Más allá de 7 años, los bancos generalmente consideran el riesgo crediticio como alto. El flujo de caja representa el 10.2% de los ingresos. Este alto nivel proporciona una fuerte capacidad de autofinanciación.

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

-267.08%

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

-51.825%

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

10.23%

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

9.61

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

4.8%

Solvency indicators evolution
LA BOUCHERIE DES FINS GOURMETS

Sector positioning

Ratio de endeudamiento
-267.08 2024
2022
2023
2024
Q1: 0.52
Med: 21.81
Q3: 90.0
Excelente

En 2024, el ratio de endeudamiento de LA BOUCHERIE DES FINS GOU... (-267.08) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio bajo indica una estructura financiera sólida con poca dependencia de los acreedores.

Autonomía financiera
-51.83% 2024
2022
2023
2024
Q1: 11.73%
Med: 37.41%
Q3: 59.92%
Vigilar

En 2024, el autonomía financiera de LA BOUCHERIE DES FINS GOU... (-51.8%) se sitúa en el 25% más bajo del sector. Este ratio representa la parte del patrimonio en la financiación total. Baja autonomía puede limitar la capacidad de inversión y aumentar la vulnerabilidad.

Capacidad de reembolso
9.61 ans 2024
2022
2023
2024
Q1: 0.0 ans
Med: 0.23 ans
Q3: 1.92 ans
Vigilar

En 2024, el capacidad de reembolso de LA BOUCHERIE DES FINS GOU... (9.6 ans) se sitúa en el top 25% del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una duración larga puede señalar deuda pesada relativa a la capacidad de pago.

Liquidity ratios

El ratio de liquidez se sitúa en 53.67. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

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

53.672

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

0.0

Liquidity indicators evolution
LA BOUCHERIE DES FINS GOURMETS

Sector positioning

Ratio de liquidez
53.67 2024
2022
2023
2024
Q1: 86.32
Med: 148.47
Q3: 260.74
Vigilar

En 2024, el ratio de liquidez de LA BOUCHERIE DES FINS GOU... (53.67) se sitúa en el 25% más bajo del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio inferior a 1 puede señalar tensiones potenciales de flujo de caja.

Cobertura de intereses
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.17x
Q3: 3.67x
Average

En 2024, el cobertura de intereses de LA BOUCHERIE DES FINS GOU... (0.0x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 9 días. Plazo proveedores: 34 días. Situación favorable. El FM representa 9 días de ingresos. Notable mejora del FM durante el período (-91%), liberando tesorería.

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

9 532 €

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

9 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

34 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 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

9 j

WCR and payment terms evolution
LA BOUCHERIE DES FINS GOURMETS

Positioning of LA BOUCHERIE DES FINS GOURMETS in its sector

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

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions). This range of 148 054€ to 375 689€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
148k€ 265k€ 375k€
265 601 € Range: 148 054€ - 375 689€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 38 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 LA BOUCHERIE DES FINS GOURMETS 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 LA BOUCHERIE DES FINS GOURMETS

What is the revenue of LA BOUCHERIE DES FINS GOURMETS ?

The revenue of LA BOUCHERIE DES FINS GOURMETS in 2024 is 401 k€.

Is LA BOUCHERIE DES FINS GOURMETS profitable?

Yes, LA BOUCHERIE DES FINS GOURMETS generated a net profit of 37 k€ in 2024.

Where is the headquarters of LA BOUCHERIE DES FINS GOURMETS ?

The headquarters of LA BOUCHERIE DES FINS GOURMETS is located in PARIS (75005), in the department Paris.

Where to find the tax return of LA BOUCHERIE DES FINS GOURMETS ?

The tax return of LA BOUCHERIE DES FINS GOURMETS 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 LA BOUCHERIE DES FINS GOURMETS operate?

LA BOUCHERIE DES FINS GOURMETS 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.