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PASCAL ET MARIE BATARD : revenue, balance sheet and financial ratios

PASCAL ET MARIE BATARD is a French company founded 10 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in CONDE-SUR-L'ESCAUT (59163), this company of category PME shows in 2023 a revenue of 1.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - PASCAL ET MARIE BATARD (SIREN 820160729)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018
Revenue N/C N/C 1 107 873 € N/C N/C N/C N/C N/C
Net income 63 102 € 73 645 € 101 115 € 94 194 € 111 370 € 115 324 € 75 910 € 108 321 €
EBITDA N/C N/C 152 036 € N/C N/C N/C N/C N/C
Net margin N/C N/C 9.1% N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, PASCAL ET MARIE BATARD generates positive net income of 63 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2025: 108 k€ -> 63 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

63 102 €

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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 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 92%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.434%

Financial autonomy (2025) ?
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

92.413%

Asset age ratio (2025) ?
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

42.9%

Solvency indicators evolution
PASCAL ET MARIE BATARD

Sector positioning

Debt ratio
0.43 2025
2023
2024
2025
Q1: 4.64
Med: 26.36
Q3: 84.25
Excellent

In 2025, the debt ratio of PASCAL ET MARIE BATARD (0.43) 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
92.41% 2025
2023
2024
2025
Q1: 21.61%
Med: 45.3%
Q3: 65.67%
Excellent +18 pts over 3 years

In 2025, the financial autonomy of PASCAL ET MARIE BATARD (92.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.01 years 2023
2023
Q1: 0.0 years
Med: 0.31 years
Q3: 2.46 years
Good

In 2023, the repayment capacity of PASCAL ET MARIE BATARD (0.01) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1034.51. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

1034.508

Liquidity indicators evolution
PASCAL ET MARIE BATARD

Sector positioning

Liquidity ratio
1034.51 2025
2023
2024
2025
Q1: 96.55
Med: 158.06
Q3: 278.05
Excellent

In 2025, the liquidity ratio of PASCAL ET MARIE BATARD (1034.51) 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
0.1x 2023
2023
Q1: 0.0x
Med: 0.38x
Q3: 4.2x
Average

In 2023, the interest coverage of PASCAL ET MARIE BATARD (0.1x) 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.

Operating WCR (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
PASCAL ET MARIE BATARD

Positioning of PASCAL ET MARIE BATARD in its sector

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

Valuation estimate

Based on 54 transactions of similar company sales in 2025, the value of PASCAL ET MARIE BATARD is estimated at 558 741 € (range 170 773€ - 855 591€). 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 2025
54 tx
170k€ 558k€ 855k€
558 741 € Range: 170 773€ - 855 591€
NAF 5 année 2025

Valuation method used

Net Income Multiple
63 102 € × 8.9x = 558 741 €
Range: 170 773€ - 855 592€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 PASCAL ET MARIE BATARD 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 PASCAL ET MARIE BATARD

What is the revenue of PASCAL ET MARIE BATARD ?

The revenue of PASCAL ET MARIE BATARD in 2023 is 1.1 M€.

Is PASCAL ET MARIE BATARD profitable?

Yes, PASCAL ET MARIE BATARD generated a net profit of 63 k€ in 2025.

Where is the headquarters of PASCAL ET MARIE BATARD ?

The headquarters of PASCAL ET MARIE BATARD is located in CONDE-SUR-L'ESCAUT (59163), in the department Nord.

Where to find the tax return of PASCAL ET MARIE BATARD ?

The tax return of PASCAL ET MARIE BATARD 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 PASCAL ET MARIE BATARD operate?

PASCAL ET MARIE BATARD 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.