SARL BOUCHERIE LYONNAISE : revenue, balance sheet and financial ratios

SARL BOUCHERIE LYONNAISE is a French company founded 24 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in LONGJUMEAU (91160), this company of category PME shows in 2019 a revenue of 458 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 LYONNAISE (SIREN 438558611)
Indicator 2019 2018 2017
Revenue 458 022 € 456 071 € 443 493 €
Net income 17 069 € 5 835 € 6 755 €
EBITDA 21 992 € 18 511 € 21 873 €
Net margin 3.7% 1.3% 1.5%

Revenue and income statement

In 2019, SARL BOUCHERIE LYONNAISE achieves revenue of 458 k€. Revenue is growing positively over 3 years (CAGR: +1.6%). Vs 2018: +0%. After deducting consumption (343 k€), gross margin stands at 115 k€, i.e. a rate of 25%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 22 k€, representing 4.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 17 k€, i.e. 3.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

458 022 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

114 765 €

EBITDA (2019) ?
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

21 992 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

14 112 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

17 069 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.8%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 7%. 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 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

7.264%

Financial autonomy (2019) ?
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

5.701%

Cash flow / Revenue (2019) ?
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

6.856%

Repayment capacity (2019) ?
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

0.138

Asset age ratio (2019) ?
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

20.3%

Solvency indicators evolution
SARL BOUCHERIE LYONNAISE

Sector positioning

Debt ratio
7.26 2019
2017
2018
2019
Q1: 1.36
Med: 25.1
Q3: 106.38
Good -33 pts over 3 years

In 2019, the debt ratio of SARL BOUCHERIE LYONNAISE (7.26) 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
5.7% 2019
2017
2018
2019
Q1: 11.57%
Med: 35.25%
Q3: 58.78%
Average -27 pts over 3 years

In 2019, the financial autonomy of SARL BOUCHERIE LYONNAISE (5.7%) 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
0.14 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.32 years
Q3: 2.21 years
Good -28 pts over 3 years

In 2019, the repayment capacity of SARL BOUCHERIE LYONNAISE (0.14) 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 220.26. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2019) ?
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

220.264

Interest coverage (2019) ?
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

0.005

Liquidity indicators evolution
SARL BOUCHERIE LYONNAISE

Sector positioning

Liquidity ratio
220.26 2019
2017
2018
2019
Q1: 77.53
Med: 131.06
Q3: 215.69
Excellent +38 pts over 3 years

In 2019, the liquidity ratio of SARL BOUCHERIE LYONNAISE (220.26) 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
0.01x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.82x
Q3: 4.79x
Average -50 pts over 3 years

In 2019, the interest coverage of SARL BOUCHERIE LYONNAISE (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: 4 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 10 days of revenue, i.e. 12 k€ to permanently finance. Over 2017-2019, WCR increased by +279%, requiring additional financing.

Operating WCR (2019) ?
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

12 389 €

Customer credit (2019) ?
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 (2019) ?
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

4 j

Inventory turnover (2019) ?
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

16 j

WCR in days of revenue (2019) ?
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

10 j

WCR and payment terms evolution
SARL BOUCHERIE LYONNAISE

Positioning of SARL BOUCHERIE LYONNAISE 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 83 transactions of similar company sales in 2019, the value of SARL BOUCHERIE LYONNAISE is estimated at 128 860 € (range 75 673€ - 238 620€). With an EBITDA of 21 992€, the sector multiple of 4.9x is applied. The price/revenue ratio is 0.38x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2019
83 tx
75k€ 128k€ 238k€
128 860 € Range: 75 673€ - 238 620€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
21 992 € × 4.9x
Estimation 106 999 €
71 833€ - 211 654€
Revenue Multiple 30%
458 022 € × 0.38x
Estimation 172 004 €
105 553€ - 215 665€
Net Income Multiple 20%
17 069 € × 7.0x
Estimation 118 800 €
40 458€ - 340 472€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 83 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 LYONNAISE 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 LYONNAISE

What is the revenue of SARL BOUCHERIE LYONNAISE ?

The revenue of SARL BOUCHERIE LYONNAISE in 2019 is 458 k€.

Is SARL BOUCHERIE LYONNAISE profitable?

Yes, SARL BOUCHERIE LYONNAISE generated a net profit of 17 k€ in 2019.

Where is the headquarters of SARL BOUCHERIE LYONNAISE ?

The headquarters of SARL BOUCHERIE LYONNAISE is located in LONGJUMEAU (91160), in the department Essonne.

Where to find the tax return of SARL BOUCHERIE LYONNAISE ?

The tax return of SARL BOUCHERIE LYONNAISE 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 LYONNAISE operate?

SARL BOUCHERIE LYONNAISE 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.