LES BOUCHERS EVS : revenue, balance sheet and financial ratios
LES BOUCHERS EVS is a French company
founded 10 years ago,
specialized in the sector Supermarchés.
Based in VERRIERES-EN-ANJOU (49112),
this company of category ETI
shows in 2024 a revenue of 551 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - LES BOUCHERS EVS (SIREN 814728846)
Indicator
2024
2023
2022
2021
2020
2019
2018
2016
Revenue
551 273 €
466 901 €
383 735 €
552 587 €
390 584 €
133 724 €
57 475 €
4 854 €
Net income
-18 781 €
-39 702 €
-78 600 €
-75 621 €
-80 332 €
-73 417 €
-66 843 €
228 €
EBITDA
-19 624 €
-40 231 €
-77 993 €
-79 240 €
-82 738 €
-73 282 €
-66 811 €
627 €
Net margin
-3.4%
-8.5%
-20.5%
-13.7%
-20.6%
-54.9%
-116.3%
4.7%
Revenue and income statement
In 2024, LES BOUCHERS EVS achieves revenue of 551 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +80.7%. Vs 2023, growth of +18% (467 k€ -> 551 k€). After deducting consumption (884 €), gross margin stands at 550 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -20 k€, representing -3.6% of revenue. Positive scissor effect: EBITDA margin improves by +5.1 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -19 k€ (-3.4% 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
551 273 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
550 389 €
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
-19 624 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-18 645 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-18 781 €
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
-3.6%
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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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Item
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 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches -31%. 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
0.0%
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
-31.476%
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
-3.585%
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
0.0
Solvency indicators evolution LES BOUCHERS EVS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2018
2019
2020
2021
2022
2023
2024
Debt ratio
0.0
-112.531
-123.863
-102.684
-109.909
0.0
0.0
0.0
Financial autonomy
15.289
-153.024
-178.335
-179.061
-170.905
8.5
-21.812
-31.476
Repayment capacity
0.0
-1.346
-2.588
-2.894
-4.264
0.0
0.0
0.0
Cash flow / Revenue
0.962%
-116.299%
-54.902%
-21.056%
-14.494%
-20.475%
-8.636%
-3.585%
Sector positioning
Debt ratio
0.02024
2022
2023
2024
Q1: 1.09
Med: 38.53
Q3: 110.8
Excellent
In 2024, the debt ratio of LES BOUCHERS EVS (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
Financial autonomy
-31.48%2024
2022
2023
2024
Q1: 14.11%
Med: 32.0%
Q3: 48.07%
Average
In 2024, the financial autonomy of LES BOUCHERS EVS (-31.5%) 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
0.0 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.94 years
Q3: 3.03 years
Excellent
In 2024, the repayment capacity of LES BOUCHERS EVS (0.00) 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 75.48. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
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
75.48
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
-0.693
Liquidity indicators evolution LES BOUCHERS EVS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
115.218
120.077
172.219
104.308
119.625
108.383
81.35
75.48
Interest coverage
0.0
-0.046
-0.192
-0.247
-0.411
-0.462
0.0
-0.693
Sector positioning
Liquidity ratio
75.482024
2022
2023
2024
Q1: 106.02
Med: 141.77
Q3: 201.68
Watch-7 pts over 3 years
In 2024, the liquidity ratio of LES BOUCHERS EVS (75.48) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
Interest coverage
-0.69x2024
2022
2023
2024
Q1: 0.0x
Med: 1.64x
Q3: 7.03x
Average
In 2024, the interest coverage of LES BOUCHERS EVS (-0.7x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 53 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 170 days. Excellent situation: suppliers finance 117 days of the operating cycle (retail model). WCR is negative (-0 days): operations structurally generate cash. Notable WCR improvement over the period (-100%), freeing up cash.
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
-259 €
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
53 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
170 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
0 j
WCR and payment terms evolution LES BOUCHERS EVS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2018
2019
2020
2021
2022
2023
2024
Operating WCR
57 818 €
22 996 €
-14 702 €
-16 053 €
-19 075 €
-11 558 €
7 564 €
-259 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
Customer payment term (days)
0
96
43
58
55
45
69
53
Supplier payment term (days)
388
125
32
52
41
81
143
170
Positioning of LES BOUCHERS EVS in its sector
Comparison with sector Supermarchés
Valuation estimate
Based on 551 transactions of similar company sales
in 2024,
the value of LES BOUCHERS EVS is estimated at
126 746 €
(range 68 913€ - 232 776€).
The price/revenue ratio is 0.23x
(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.
Estimated enterprise value2024
551 transactions
68k€126k€232k€
126 746 €Range: 68 913€ - 232 776€
NAF 5 année 2024
Valuation method used
Revenue Multiple
551 273 €
×
0.23x
=126 747 €
Range: 68 913€ - 232 777€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 551 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 (Supermarchés)
Compare LES BOUCHERS EVS with other companies in the same sector:
The revenue of LES BOUCHERS EVS in 2024 is 551 k€.
Is LES BOUCHERS EVS profitable?
LES BOUCHERS EVS recorded a net loss in 2024.
Where is the headquarters of LES BOUCHERS EVS ?
The headquarters of LES BOUCHERS EVS is located in VERRIERES-EN-ANJOU (49112), in the department Maine-et-Loire.
Where to find the tax return of LES BOUCHERS EVS ?
The tax return of LES BOUCHERS EVS 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 LES BOUCHERS EVS operate?
LES BOUCHERS EVS operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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