SARL BOUCHERIE DE LA PLACE : revenue, balance sheet and financial ratios

SARL BOUCHERIE DE LA PLACE is a French company founded 32 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in COURTENAY (45320), this company of category PME shows in 2023 a revenue of 87 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 - SARL BOUCHERIE DE LA PLACE (SIREN 394697494)
Indicator 2023 2021 2020 2019 2018 2017 2016
Revenue 87 474 € 170 406 € 175 646 € 186 376 € 209 908 € 235 143 € 144 557 €
Net income 98 579 € 20 444 € 26 197 € 24 779 € 29 377 € 28 499 € 10 653 €
EBITDA -33 597 € 26 004 € 39 021 € 38 508 € 44 047 € 45 481 € 13 089 €
Net margin 112.7% 12.0% 14.9% 13.3% 14.0% 12.1% 7.4%

Revenue and income statement

In 2023, SARL BOUCHERIE DE LA PLACE achieves revenue of 87 k€. Revenue is declining over the period 2016-2023 (CAGR: -6.9%). Significant drop of -49% vs 2021. After deducting consumption (41 k€), gross margin stands at 47 k€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -34 k€, representing -38.4% of revenue. Warning negative scissor effect: despite revenue change (-49%), EBITDA varies by -229%, reducing margin by 53.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 99 k€, i.e. 112.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

87 474 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

46 522 €

EBITDA (2023) ?
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

-33 597 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-33 673 €

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

98 579 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-38.4%

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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 9%. 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 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 112.8% 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 (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

8.816%

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

7.131%

Cash flow / Revenue (2023) ?
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

112.78%

Repayment capacity (2023) ?
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

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

0.1%

Solvency indicators evolution
SARL BOUCHERIE DE LA PLACE

Sector positioning

Debt ratio
8.82 2023
2020
2021
2023
Q1: 1.07
Med: 24.55
Q3: 94.09
Good +8 pts over 3 years

In 2023, the debt ratio of SARL BOUCHERIE DE LA PLACE (8.82) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
7.13% 2023
2020
2021
2023
Q1: 11.92%
Med: 37.88%
Q3: 59.47%
Watch

In 2023, the financial autonomy of SARL BOUCHERIE DE LA PLACE (7.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.0 years 2023
2020
2021
2023
Q1: 0.0 years
Med: 0.31 years
Q3: 2.46 years
Excellent -35 pts over 3 years

In 2023, the repayment capacity of SARL BOUCHERIE DE LA PLACE (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 247.60. 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

247.597

Interest coverage (2023) ?
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
SARL BOUCHERIE DE LA PLACE

Sector positioning

Liquidity ratio
247.6 2023
2020
2021
2023
Q1: 83.96
Med: 143.12
Q3: 247.6
Excellent +70 pts over 3 years

In 2023, the liquidity ratio of SARL BOUCHERIE DE LA PLACE (247.60) 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
0.0x 2023
2020
2021
2023
Q1: 0.0x
Med: 0.38x
Q3: 4.2x
Average -50 pts over 3 years

In 2023, the interest coverage of SARL BOUCHERIE DE LA PLACE (0.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. Favorable situation: supplier credit is longer than customer credit by 23 days. WCR is negative (-197 days): operations structurally generate cash. Over 2016-2023, WCR increased by +60%, requiring additional financing.

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

-47 752 €

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

23 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 in days of revenue (2023) ?
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

-197 j

WCR and payment terms evolution
SARL BOUCHERIE DE LA PLACE

Positioning of SARL BOUCHERIE DE LA PLACE 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 (49 transactions). This range of 96 615€ to 475 860€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
96k€ 278k€ 475k€
278 009 € Range: 96 615€ - 475 860€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 49 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 SARL BOUCHERIE DE LA PLACE 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 SARL BOUCHERIE DE LA PLACE

What is the revenue of SARL BOUCHERIE DE LA PLACE ?

The revenue of SARL BOUCHERIE DE LA PLACE in 2023 is 87 k€.

Is SARL BOUCHERIE DE LA PLACE profitable?

Yes, SARL BOUCHERIE DE LA PLACE generated a net profit of 99 k€ in 2023.

Where is the headquarters of SARL BOUCHERIE DE LA PLACE ?

The headquarters of SARL BOUCHERIE DE LA PLACE is located in COURTENAY (45320), in the department Loiret.

Where to find the tax return of SARL BOUCHERIE DE LA PLACE ?

The tax return of SARL BOUCHERIE DE LA PLACE 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 SARL BOUCHERIE DE LA PLACE operate?

SARL BOUCHERIE DE LA PLACE 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.