LES BOUGIES DE CHARROUX : revenue, balance sheet and financial ratios

LES BOUGIES DE CHARROUX is a French company founded 10 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in CHARROUX (03140), this company of category PME shows in 2024 a revenue of 9.6 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 - LES BOUGIES DE CHARROUX (SIREN 812892164)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 9 586 216 € 7 421 591 € 5 875 697 € 5 882 153 € 4 485 190 € N/C 2 846 616 € 2 464 119 € N/C
Net income 941 565 € 616 533 € 713 158 € 1 160 192 € 321 343 € 41 784 € -19 224 € 120 924 € 155 133 €
EBITDA 1 576 414 € 1 072 157 € 1 138 972 € 1 577 354 € 796 846 € N/C 19 242 € 150 211 € N/C
Net margin 9.8% 8.3% 12.1% 19.7% 7.2% N/C -0.7% 4.9% N/C

Revenue and income statement

In 2024, LES BOUGIES DE CHARROUX achieves revenue of 9.6 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +21.4%. Vs 2023, growth of +29% (7.4 M€ -> 9.6 M€). After deducting consumption (3.3 M€), gross margin stands at 6.3 M€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.6 M€, representing 16.4% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 942 k€, i.e. 9.8% of revenue. This profit can be retained or distributed to shareholders.

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

9 586 216 €

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

6 285 925 €

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

1 576 414 €

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

1 310 122 €

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

941 565 €

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

16.4%

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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 124%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

123.785%

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

36.094%

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

12.527%

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

2.665

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

71.8%

Solvency indicators evolution
LES BOUGIES DE CHARROUX

Sector positioning

Debt ratio
123.78 2024
2022
2023
2024
Q1: 0.03
Med: 14.44
Q3: 63.29
Average +19 pts over 3 years

In 2024, the debt ratio of LES BOUGIES DE CHARROUX (123.78) 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
36.09% 2024
2022
2023
2024
Q1: 4.11%
Med: 30.16%
Q3: 59.21%
Good -13 pts over 3 years

In 2024, the financial autonomy of LES BOUGIES DE CHARROUX (36.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
2.67 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.8 years
Average +13 pts over 3 years

In 2024, the repayment capacity of LES BOUGIES DE CHARROUX (2.67) 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 295.91. 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 4.9x. Financial charges are adequately covered by operations.

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

295.909

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

4.943

Liquidity indicators evolution
LES BOUGIES DE CHARROUX

Sector positioning

Liquidity ratio
295.91 2024
2022
2023
2024
Q1: 128.25
Med: 221.87
Q3: 403.52
Good

In 2024, the liquidity ratio of LES BOUGIES DE CHARROUX (295.91) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
4.94x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.7x
Excellent +15 pts over 3 years

In 2024, the interest coverage of LES BOUGIES DE CHARROUX (4.9x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Inventory turnover is 17 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 9 days of revenue, i.e. 235 k€ to permanently finance.

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

235 054 €

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

2 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

37 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

17 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
LES BOUGIES DE CHARROUX

Positioning of LES BOUGIES DE CHARROUX in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of LES BOUGIES DE CHARROUX is estimated at 5 112 160 € (range 3 240 005€ - 9 589 890€). With an EBITDA of 1 576 414€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (in line with sector norms). 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 value 2024
117 transactions
3240k€ 5112k€ 9589k€
5 112 160 € Range: 3 240 005€ - 9 589 890€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 576 414 € × 4.0x
Estimation 6 261 425 €
4 320 260€ - 11 805 053€
Revenue Multiple 30%
9 586 216 € × 0.53x
Estimation 5 075 384 €
2 879 069€ - 7 546 930€
Net Income Multiple 20%
941 565 € × 2.4x
Estimation 2 294 161 €
1 080 773€ - 7 116 427€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Autres commerces de détail spécialisés divers)

Compare LES BOUGIES DE CHARROUX with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about LES BOUGIES DE CHARROUX

What is the revenue of LES BOUGIES DE CHARROUX ?

The revenue of LES BOUGIES DE CHARROUX in 2024 is 9.6 M€.

Is LES BOUGIES DE CHARROUX profitable?

Yes, LES BOUGIES DE CHARROUX generated a net profit of 942 k€ in 2024.

Where is the headquarters of LES BOUGIES DE CHARROUX ?

The headquarters of LES BOUGIES DE CHARROUX is located in CHARROUX (03140), in the department Allier.

Where to find the tax return of LES BOUGIES DE CHARROUX ?

The tax return of LES BOUGIES DE CHARROUX 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 BOUGIES DE CHARROUX operate?

LES BOUGIES DE CHARROUX operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.