SELECTBOUCHERIE : revenue, balance sheet and financial ratios

SELECTBOUCHERIE is a French company founded 35 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in SAINT-POL-SUR-TERNOISE (62130), this company of category ETI shows in 2024 a revenue of 5.3 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 - SELECTBOUCHERIE (SIREN 381639798)
Indicator 2024 2023 2021 2020 2019 2018 2016
Revenue 5 321 243 € 5 445 157 € 5 367 496 € 5 340 316 € 5 092 446 € 5 056 392 € 5 403 214 €
Net income 295 971 € 291 901 € 336 264 € 367 566 € 275 917 € 272 488 € 251 564 €
EBITDA 434 294 € 466 079 € 614 364 € 639 098 € 452 165 € 434 018 € 510 278 €
Net margin 5.6% 5.4% 6.3% 6.9% 5.4% 5.4% 4.7%

Revenue and income statement

In 2024, SELECTBOUCHERIE achieves revenue of 5.3 M€. Activity remains stable over the period (CAGR: -0.2%). Slight decline of -2% vs 2023. After deducting consumption (2.6 M€), gross margin stands at 2.7 M€, i.e. a rate of 51%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 434 k€, representing 8.2% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 296 k€, i.e. 5.6% 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

5 321 243 €

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

2 706 076 €

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

434 294 €

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

401 702 €

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

295 971 €

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

8.1%

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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 2%. 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 71%. This high autonomy means the company finances most of its assets through equity, a sign of strength. 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 7.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

1.795%

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

70.72%

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

7.037%

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

0.071

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

17.1%

Solvency indicators evolution
SELECTBOUCHERIE

Sector positioning

Debt ratio
1.79 2024
2021
2023
2024
Q1: 2.7
Med: 34.43
Q3: 111.38
Excellent

In 2024, the debt ratio of SELECTBOUCHERIE (1.79) 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
70.72% 2024
2021
2023
2024
Q1: 11.96%
Med: 33.85%
Q3: 54.62%
Excellent

In 2024, the financial autonomy of SELECTBOUCHERIE (70.7%) 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
0.07 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.71 years
Q3: 3.84 years
Good

In 2024, the repayment capacity of SELECTBOUCHERIE (0.07) 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 290.84. 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 (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

290.838

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

0.038

Liquidity indicators evolution
SELECTBOUCHERIE

Sector positioning

Liquidity ratio
290.84 2024
2021
2023
2024
Q1: 101.38
Med: 151.5
Q3: 236.52
Excellent

In 2024, the liquidity ratio of SELECTBOUCHERIE (290.84) 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
0.04x 2024
2021
2023
2024
Q1: 0.0x
Med: 1.24x
Q3: 9.81x
Average

In 2024, the interest coverage of SELECTBOUCHERIE (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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 6 days of revenue, i.e. 87 k€ to permanently finance. Over 2016-2024, WCR increased by +232%, requiring additional financing.

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

87 056 €

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

1 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

28 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

4 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

6 j

WCR and payment terms evolution
SELECTBOUCHERIE

Positioning of SELECTBOUCHERIE in its sector

Comparison with sector Transformation et conservation de la viande de boucherie

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (45 transactions). This range of 293 593€ to 1 909 640€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
293k€ 863k€ 1909k€
863 250 € Range: 293 593€ - 1 909 640€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 45 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 (Transformation et conservation de la viande de boucherie)

Compare SELECTBOUCHERIE with other companies in the same sector:

Voir toutes les statistiques du secteur Transformation et conservation de la viande de boucherie

Frequently asked questions about SELECTBOUCHERIE

What is the revenue of SELECTBOUCHERIE ?

The revenue of SELECTBOUCHERIE in 2024 is 5.3 M€.

Is SELECTBOUCHERIE profitable?

Yes, SELECTBOUCHERIE generated a net profit of 296 k€ in 2024.

Where is the headquarters of SELECTBOUCHERIE ?

The headquarters of SELECTBOUCHERIE is located in SAINT-POL-SUR-TERNOISE (62130), in the department Pas-de-Calais.

Where to find the tax return of SELECTBOUCHERIE ?

The tax return of SELECTBOUCHERIE 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 SELECTBOUCHERIE operate?

SELECTBOUCHERIE operates in the sector Transformation et conservation de la viande de boucherie (NAF code 10.11Z). See the 'Sector positioning' section above to compare the company with its competitors.