SOCIETE BISONTINE D ABATTAGE - SBA : revenue, balance sheet and financial ratios

SOCIETE BISONTINE D ABATTAGE - SBA is a French company founded 18 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in BESANCON (25000), this company of category ETI shows in 2022 a revenue of 4.2 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 - SOCIETE BISONTINE D ABATTAGE - SBA (SIREN 500718192)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 4 154 680 € 3 994 537 € 3 835 249 € 3 070 784 € 3 104 757 € 3 323 829 € 3 123 107 €
Net income 83 283 € 189 570 € 100 409 € 19 357 € -9 971 € -42 450 € -13 508 €
EBITDA 146 064 € 235 614 € 207 140 € -29 416 € -238 466 € 138 416 € 39 222 €
Net margin 2.0% 4.7% 2.6% 0.6% -0.3% -1.3% -0.4%

Revenue and income statement

In 2022, SOCIETE BISONTINE D ABATTAGE - SBA achieves revenue of 4.2 M€. Revenue is growing positively over 7 years (CAGR: +4.9%). Vs 2021: +4%. After deducting consumption (133 k€), gross margin stands at 4.0 M€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 146 k€, representing 3.5% of revenue. Warning negative scissor effect: despite revenue change (+4%), EBITDA varies by -38%, reducing margin by 2.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 83 k€, i.e. 2.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 154 680 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 021 362 €

EBITDA (2022) ?
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

146 064 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

104 823 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

83 283 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.5%

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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 106%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

106.404%

Financial autonomy (2022) ?
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

14.778%

Cash flow / Revenue (2022) ?
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

2.642%

Repayment capacity (2022) ?
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

4.301

Asset age ratio (2022) ?
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

91.8%

Solvency indicators evolution
SOCIETE BISONTINE D ABATTAGE - SBA

Sector positioning

Debt ratio
106.4 2022
2020
2021
2022
Q1: 2.26
Med: 38.1
Q3: 120.47
Average +46 pts over 3 years

In 2022, the debt ratio of SOCIETE BISONTINE D ABATT... (106.40) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
14.78% 2022
2020
2021
2022
Q1: 14.65%
Med: 34.43%
Q3: 55.71%
Average

In 2022, the financial autonomy of SOCIETE BISONTINE D ABATT... (14.8%) 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
4.3 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.73 years
Q3: 4.27 years
Average +50 pts over 3 years

In 2022, the repayment capacity of SOCIETE BISONTINE D ABATT... (4.30) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 86.42. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2022) ?
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

86.419

Interest coverage (2022) ?
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

1.588

Liquidity indicators evolution
SOCIETE BISONTINE D ABATTAGE - SBA

Sector positioning

Liquidity ratio
86.42 2022
2020
2021
2022
Q1: 100.65
Med: 156.24
Q3: 239.23
Watch +20 pts over 3 years

In 2022, the liquidity ratio of SOCIETE BISONTINE D ABATT... (86.42) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
1.59x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.62x
Q3: 4.43x
Good +31 pts over 3 years

In 2022, the interest coverage of SOCIETE BISONTINE D ABATT... (1.6x) 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: 41 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 117 days. Excellent situation: suppliers finance 76 days of the operating cycle (retail model). Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 64 days of revenue, i.e. 740 k€ to permanently finance. Over 2016-2022, WCR increased by +197%, requiring additional financing.

Operating WCR (2022) ?
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

739 782 €

Customer credit (2022) ?
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

41 j

Supplier credit (2022) ?
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

117 j

Inventory turnover (2022) ?
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

1 j

WCR in days of revenue (2022) ?
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

64 j

WCR and payment terms evolution
SOCIETE BISONTINE D ABATTAGE - SBA

Positioning of SOCIETE BISONTINE D ABATTAGE - SBA 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 148 605€ to 963 481€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
148k€ 434k€ 963k€
434 325 € Range: 148 605€ - 963 481€
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 SOCIETE BISONTINE D ABATTAGE - SBA 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 SOCIETE BISONTINE D ABATTAGE - SBA

What is the revenue of SOCIETE BISONTINE D ABATTAGE - SBA ?

The revenue of SOCIETE BISONTINE D ABATTAGE - SBA in 2022 is 4.2 M€.

Is SOCIETE BISONTINE D ABATTAGE - SBA profitable?

Yes, SOCIETE BISONTINE D ABATTAGE - SBA generated a net profit of 83 k€ in 2022.

Where is the headquarters of SOCIETE BISONTINE D ABATTAGE - SBA ?

The headquarters of SOCIETE BISONTINE D ABATTAGE - SBA is located in BESANCON (25000), in the department Doubs.

Where to find the tax return of SOCIETE BISONTINE D ABATTAGE - SBA ?

The tax return of SOCIETE BISONTINE D ABATTAGE - SBA 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 SOCIETE BISONTINE D ABATTAGE - SBA operate?

SOCIETE BISONTINE D ABATTAGE - SBA 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.