SOC LORRAINE CAPSULE METAL MANUF BOUCHAG : revenue, balance sheet and financial ratios

SOC LORRAINE CAPSULE METAL MANUF BOUCHAG is a French company founded 64 years ago, specialized in the sector Fabrication d'emballages en matières plastiques. Based in CONTREXEVILLE (88140), this company of category PME shows in 2023 a revenue of 43.0 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 - SOC LORRAINE CAPSULE METAL MANUF BOUCHAG (SIREN 826250078)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 42 959 701 € 38 940 738 € 26 010 344 € 25 904 283 € 30 438 637 € 29 503 147 € 30 884 788 € 31 589 930 €
Net income 1 700 515 € 2 055 114 € 1 535 280 € 960 217 € 1 519 792 € 1 684 662 € 2 108 717 € 2 112 587 €
EBITDA 7 415 976 € 6 757 887 € 3 809 644 € 4 499 883 € 5 367 327 € 5 052 221 € 5 440 829 € 5 525 272 €
Net margin 4.0% 5.3% 5.9% 3.7% 5.0% 5.7% 6.8% 6.7%

Revenue and income statement

In 2023, SOC LORRAINE CAPSULE METAL MANUF BOUCHAG achieves revenue of 43.0 M€. Revenue is growing positively over 8 years (CAGR: +4.5%). Vs 2022, growth of +10% (38.9 M€ -> 43.0 M€). After deducting consumption (17.5 M€), gross margin stands at 25.4 M€, i.e. a rate of 59%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 7.4 M€, representing 17.3% 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 1.7 M€, i.e. 4.0% 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

42 959 701 €

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

25 418 894 €

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

7 415 976 €

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

3 131 859 €

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

1 700 515 €

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

17.3%

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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 104%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 43%. 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 3.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 15.3% 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

104.219%

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

42.799%

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

15.267%

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

3.518

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

36.0%

Solvency indicators evolution
SOC LORRAINE CAPSULE METAL MANUF BOUCHAG

Sector positioning

Debt ratio
104.22 2023
2021
2022
2023
Q1: 3.62
Med: 25.7
Q3: 73.67
Watch +16 pts over 3 years

In 2023, the debt ratio of SOC LORRAINE CAPSULE META... (104.22) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
42.8% 2023
2021
2022
2023
Q1: 31.59%
Med: 49.26%
Q3: 66.53%
Average -22 pts over 3 years

In 2023, the financial autonomy of SOC LORRAINE CAPSULE META... (42.8%) 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
3.52 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.86 years
Q3: 2.65 years
Watch +7 pts over 3 years

In 2023, the repayment capacity of SOC LORRAINE CAPSULE META... (3.52) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 480.14. 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 3.7x. Financial charges are adequately covered by operations.

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

480.142

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

3.726

Liquidity indicators evolution
SOC LORRAINE CAPSULE METAL MANUF BOUCHAG

Sector positioning

Liquidity ratio
480.14 2023
2021
2022
2023
Q1: 150.56
Med: 219.39
Q3: 335.09
Excellent

In 2023, the liquidity ratio of SOC LORRAINE CAPSULE META... (480.14) 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
3.73x 2023
2021
2022
2023
Q1: 0.15x
Med: 2.95x
Q3: 9.3x
Good +9 pts over 3 years

In 2023, the interest coverage of SOC LORRAINE CAPSULE META... (3.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 39 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. The company must finance 8 days of gap between collections and payments. Inventory turnover is 100 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 98 days of revenue, i.e. 11.7 M€ to permanently finance. Over 2016-2023, WCR increased by +53%, 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

11 664 848 €

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

39 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

31 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

100 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

98 j

WCR and payment terms evolution
SOC LORRAINE CAPSULE METAL MANUF BOUCHAG

Positioning of SOC LORRAINE CAPSULE METAL MANUF BOUCHAG in its sector

Comparison with sector Fabrication d'emballages en matières plastiques

Valuation estimate

Based on 76 transactions of similar company sales (all years), the value of SOC LORRAINE CAPSULE METAL MANUF BOUCHAG is estimated at 7 894 170 € (range 3 304 392€ - 16 234 564€). With an EBITDA of 7 415 976€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.20x (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 2023
76 tx
3304k€ 7894k€ 16234k€
7 894 170 € Range: 3 304 392€ - 16 234 564€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
7 415 976 € × 1.3x
Estimation 9 365 439 €
3 735 730€ - 20 793 363€
Revenue Multiple 30%
42 959 701 € × 0.20x
Estimation 8 740 024 €
4 178 161€ - 11 761 923€
Net Income Multiple 20%
1 700 515 € × 1.7x
Estimation 2 947 217 €
915 397€ - 11 546 529€
How is this estimate calculated?

This estimate is based on the analysis of 76 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 (Fabrication d'emballages en matières plastiques)

Compare SOC LORRAINE CAPSULE METAL MANUF BOUCHAG with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'emballages en matières plastiques

Frequently asked questions about SOC LORRAINE CAPSULE METAL MANUF BOUCHAG

What is the revenue of SOC LORRAINE CAPSULE METAL MANUF BOUCHAG ?

The revenue of SOC LORRAINE CAPSULE METAL MANUF BOUCHAG in 2023 is 43.0 M€.

Is SOC LORRAINE CAPSULE METAL MANUF BOUCHAG profitable?

Yes, SOC LORRAINE CAPSULE METAL MANUF BOUCHAG generated a net profit of 1.7 M€ in 2023.

Where is the headquarters of SOC LORRAINE CAPSULE METAL MANUF BOUCHAG ?

The headquarters of SOC LORRAINE CAPSULE METAL MANUF BOUCHAG is located in CONTREXEVILLE (88140), in the department Vosges.

Where to find the tax return of SOC LORRAINE CAPSULE METAL MANUF BOUCHAG ?

The tax return of SOC LORRAINE CAPSULE METAL MANUF BOUCHAG 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 SOC LORRAINE CAPSULE METAL MANUF BOUCHAG operate?

SOC LORRAINE CAPSULE METAL MANUF BOUCHAG operates in the sector Fabrication d'emballages en matières plastiques (NAF code 22.22Z). See the 'Sector positioning' section above to compare the company with its competitors.