SOCIETE DE BOUCHERIE DU MOULE : revenue, balance sheet and financial ratios

SOCIETE DE BOUCHERIE DU MOULE is a French company founded 21 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in LE MOULE (97160), this company of category PME shows in 2021 a revenue of 277 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 - SOCIETE DE BOUCHERIE DU MOULE (SIREN 479275133)
Indicator 2021 2020 2019 2018
Revenue 277 463 € 299 743 € 331 612 € 347 117 €
Net income 21 946 € 1 042 € 21 138 € 15 610 €
EBITDA 453 € 4 586 € 24 009 € 19 256 €
Net margin 7.9% 0.3% 6.4% 4.5%

Revenue and income statement

In 2021, SOCIETE DE BOUCHERIE DU MOULE achieves revenue of 277 k€. Revenue is declining over the period 2018-2021 (CAGR: -7.2%). Slight decline of -7% vs 2020. After deducting consumption (189 k€), gross margin stands at 88 k€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 453 €, representing 0.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 22 k€, i.e. 7.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

277 463 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

88 004 €

EBITDA (2021) ?
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

453 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 570 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

21 946 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.2%

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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 0%. 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 85%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 9.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2021) ?
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

85.033%

Cash flow / Revenue (2021) ?
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

8.971%

Repayment capacity (2021) ?
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 (2021) ?
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

68.8%

Solvency indicators evolution
SOCIETE DE BOUCHERIE DU MOULE

Sector positioning

Debt ratio
0.0 2021
2019
2020
2021
Q1: 2.23
Med: 28.98
Q3: 109.03
Excellent -6 pts over 3 years

In 2021, the debt ratio of SOCIETE DE BOUCHERIE DU M... (0.00) 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
85.03% 2021
2019
2020
2021
Q1: 13.19%
Med: 36.6%
Q3: 57.61%
Excellent

In 2021, the financial autonomy of SOCIETE DE BOUCHERIE DU M... (85.0%) 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
0.0 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.32 years
Q3: 2.17 years
Excellent -19 pts over 3 years

In 2021, the repayment capacity of SOCIETE DE BOUCHERIE DU M... (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 608.00. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

607.997

Interest coverage (2021) ?
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
SOCIETE DE BOUCHERIE DU MOULE

Sector positioning

Liquidity ratio
608.0 2021
2019
2020
2021
Q1: 89.79
Med: 145.91
Q3: 235.93
Excellent

In 2021, the liquidity ratio of SOCIETE DE BOUCHERIE DU M... (608.00) 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 2021
2019
2020
2021
Q1: 0.0x
Med: 0.3x
Q3: 2.75x
Average

In 2021, the interest coverage of SOCIETE DE BOUCHERIE DU M... (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: 19 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 23 days of revenue, i.e. 18 k€ to permanently finance. Over 2018-2021, WCR increased by +41%, requiring additional financing.

Operating WCR (2021) ?
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

17 760 €

Customer credit (2021) ?
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 (2021) ?
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

19 j

Inventory turnover (2021) ?
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

3 j

WCR in days of revenue (2021) ?
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

23 j

WCR and payment terms evolution
SOCIETE DE BOUCHERIE DU MOULE

Positioning of SOCIETE DE BOUCHERIE DU MOULE 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 62 transactions of similar company sales in 2021, the value of SOCIETE DE BOUCHERIE DU MOULE is estimated at 51 569 € (range 37 126€ - 72 712€). With an EBITDA of 453€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.31x (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 2021
62 tx
37k€ 51k€ 72k€
51 569 € Range: 37 126€ - 72 712€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
453 € × 5.1x
Estimation 2 318 €
1 471€ - 3 481€
Revenue Multiple 30%
277 463 € × 0.31x
Estimation 87 040 €
71 072€ - 112 616€
Net Income Multiple 20%
21 946 € × 5.5x
Estimation 121 493 €
75 344€ - 185 935€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 62 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 SOCIETE DE BOUCHERIE DU MOULE 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 SOCIETE DE BOUCHERIE DU MOULE

What is the revenue of SOCIETE DE BOUCHERIE DU MOULE ?

The revenue of SOCIETE DE BOUCHERIE DU MOULE in 2021 is 277 k€.

Is SOCIETE DE BOUCHERIE DU MOULE profitable?

Yes, SOCIETE DE BOUCHERIE DU MOULE generated a net profit of 22 k€ in 2021.

Where is the headquarters of SOCIETE DE BOUCHERIE DU MOULE ?

The headquarters of SOCIETE DE BOUCHERIE DU MOULE is located in LE MOULE (97160), in the department Guadeloupe.

Where to find the tax return of SOCIETE DE BOUCHERIE DU MOULE ?

The tax return of SOCIETE DE BOUCHERIE DU MOULE 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 DE BOUCHERIE DU MOULE operate?

SOCIETE DE BOUCHERIE DU MOULE 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.