Mitarbeiter: 12 (2023.0)Rechtsform: 5553Größe: PMEGründungsdatum: 1960-01-01 (66 Jahre)Status: AktivBranche: Commerce de gros (commerce interentreprises) de parfumerie et de produits de beautéStandort: COULOUNIEIX-CHAMIERS (24660), Dordogne
SOCIETE ANONYME COOPERATIVE ARTISANALE is a French company
founded 66 years ago,
specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté.
Based in COULOUNIEIX-CHAMIERS (24660),
this company of category PME
shows in 2024 a revenue of 6.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, SOCIETE ANONYME COOPERATIVE ARTISANALE achieves revenue of 6.0 M€. Revenue is declining over the period 2016-2024 (CAGR: -13.3%). Significant drop of -20% vs 2023. After deducting consumption (3.0 M€), gross margin stands at 3.0 M€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 348 k€, representing 5.8% of revenue. Positive scissor effect: EBITDA margin improves by +8.8 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 473 k€, i.e. 7.8% of revenue. This profit can be retained or distributed to shareholders.
Umsatz (2024)
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Umsatz
Definition
Gesamtbetrag der Verkäufe von Waren und Dienstleistungen des Unternehmens.
Formel
Warenverkäufe + Verkaufte Produktion
6 022 802 €
Bruttomarge (2024)
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Bruttomarge
Definition
Differenz zwischen Umsatz und Wareneinsatz.
Formel
Umsatz - Wareneinsatz
3 039 909 €
EBITDA (2024)
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EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit
347 842 €
EBIT (2024)
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EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen
479 310 €
Nettoergebnis (2024)
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Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Le compte de résultat détaillé n'est pas disponible pour cette entreprise (liasse simplifiée ou données confidentielles).
Évolution graphique
Anzeigen :
Visualisierung erstellt mit numbers.finance Sources : INPI & BCE - Anpassungen : Ministère de l'Économie
Aktiva
Chargement des données...
Poste
Brutto
Abschr.
Netto
%
Entwicklung
Données de bilan actif non disponibles pour cette entreprise
Passiva
Chargement des données...
Poste
Jahr
%
Entwicklung
Données de bilan passif non disponibles pour cette entreprise
Solvenz- und Verschuldungskennzahlen
The debt ratio (= Financial debt / Equity x 100) stands at 20%. 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 70%. 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 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
Verschuldungsgrad (2024)
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Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible 50-100% : Moderat > 100% : Hoch
19.579%
Finanzielle Autonomie (2024)
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Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Entwicklung der Solvenzkennzahlen SOCIETE ANONYME COOPERATIVE ARTISANALE
Visualisierung erstellt mit numbers.finance Sources : INPI & BCE - Anpassungen : Ministère de l'Économie
Kennzahl
2016
2017
2018
2019
2020
2021
2022
2023
2024
Verschuldungsgrad
42.36
24.427
6.759
4.141
64.18
55.452
48.275
35.691
19.579
Finanzielle Autonomie
57.863
40.983
61.242
68.227
49.989
47.864
47.193
52.768
69.747
Rückzahlungsfähigkeit
-20.121
-1.167
-0.495
-1.52
-102.435
-26.885
-13.345
-6.085
2.09
Cashflow / Umsatz
-0.357%
-5.219%
-3.421%
-0.888%
-0.25%
-0.709%
-1.411%
-3.486%
7.378%
Positionnement sectoriel
Debt ratio
19.582024
2022
2023
2024
Q1: 0.0
Méd: 8.39
Q3: 53.18
Average-9 pts über 3 Jahre
In 2024, the debt ratio of SOCIETE ANONYME COOPERATI... (19.58) 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
69.75%2024
2022
2023
2024
Q1: 6.69%
Méd: 30.09%
Q3: 58.97%
Excellent+11 pts über 3 Jahre
In 2024, the financial autonomy of SOCIETE ANONYME COOPERATI... (69.8%) 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
2.09 years2024
2022
2023
2024
Q1: 0.0 years
Méd: 0.0 years
Q3: 1.32 years
Average+51 pts über 3 Jahre
In 2024, the repayment capacity of SOCIETE ANONYME COOPERATI... (2.09) 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.
Liquiditätskennzahlen
The liquidity ratio (= Current assets / Current liabilities) stands at 545.55. 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 7.5x. Operating income very largely covers interest expenses: high safety margin.
Liquiditätsquote (2024)
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Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut 1-1.5 : Angemessen < 1 : Risque de liquidité
545.555
Zinsdeckung (2024)
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Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Entwicklung der Liquiditätskennzahlen SOCIETE ANONYME COOPERATIVE ARTISANALE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Kennzahl
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquiditätsquote
254.541
194.068
270.387
318.548
532.483
411.31
326.591
375.109
545.555
Zinsdeckung
-64.293
-2.445
-4.359
-14.809
-27.337
-15.338
-20.507
-18.223
7.451
Positionnement sectoriel
Liquidity ratio
545.552024
2022
2023
2024
Q1: 124.88
Méd: 209.33
Q3: 380.42
Excellent
In 2024, the liquidity ratio of SOCIETE ANONYME COOPERATI... (545.55) 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
7.45x2024
2022
2023
2024
Q1: 0.0x
Méd: 0.0x
Q3: 6.4x
Excellent+50 pts über 3 Jahre
In 2024, the interest coverage of SOCIETE ANONYME COOPERATI... (7.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Umlaufvermögensbedarf und Zahlungsfristen
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 36 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Overall, WCR represents 345 days of revenue, i.e. 5.8 M€ to permanently finance. Over 2016-2024, WCR increased by +38%, requiring additional financing.
Operatives Working Capital (2024)
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Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität
60 j
Lagerumschlag (2024)
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Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag
0 j
Working Capital in Umsatztagen (2024)
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Working Capital in Umsatztagen
Definition
Drückt den Betriebskapitalbedarf in Umsatztagen aus.
Formel
(BFR exploitation / CA) x 360
Interpretation
Je weniger Tage, desto besser das Working Capital Management
345 j
Entwicklung des Working Capital und der Zahlungsfristen SOCIETE ANONYME COOPERATIVE ARTISANALE
Visualisierung erstellt mit numbers.finance Sources : INPI & BCE - Anpassungen : Ministère de l'Économie
Kennzahl
2016
2017
2018
2019
2020
2021
2022
2023
2024
BFR d'exploitation
4 184 949 €
4 274 210 €
5 186 853 €
5 970 372 €
8 333 278 €
8 483 015 €
8 482 931 €
6 814 994 €
5 777 674 €
Lagerumschlag (Tage)
3
4
4
4
5
4
0
0
0
Crédit clients (jours)
65
77
33
19
27
18
14
26
36
Crédit fournisseurs (jours)
12
28
33
31
31
43
65
75
60
Positionnement de SOCIETE ANONYME COOPERATIVE ARTISANALE dans son secteur
Vergleich mit der Branche Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté
Bewertungsschätzung
Based on 64 transactions of similar company sales
(all years),
the value of SOCIETE ANONYME COOPERATIVE ARTISANALE is estimated at
1 270 802 €
(range 749 139€ - 4 154 080€).
With an EBITDA of 347 842€, the sector multiple of 2.4x 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 value2024
64 tx
749k€1270k€4154k€
1 270 802 €Range: 749 139€ - 4 154 080€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
347 842 €×2.4x
Estimation822 542 €
405 777€ - 3 869 490€
Revenue Multiple30%
6 022 802 €×0.38x
Estimation2 297 171 €
1 527 036€ - 3 700 563€
Net Income Multiple20%
472 763 €×1.8x
Estimation851 901 €
440 703€ - 5 545 833€
Bewertungsentwicklung
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 64 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 gros (commerce interentreprises) de parfumerie et de produits de beauté)
Compare SOCIETE ANONYME COOPERATIVE ARTISANALE with other companies in the same sector:
Frequently asked questions about SOCIETE ANONYME COOPERATIVE ARTISANALE
What is the revenue of SOCIETE ANONYME COOPERATIVE ARTISANALE ?
The revenue of SOCIETE ANONYME COOPERATIVE ARTISANALE in 2024 is 6.0 M€.
Is SOCIETE ANONYME COOPERATIVE ARTISANALE profitable?
Yes, SOCIETE ANONYME COOPERATIVE ARTISANALE generated a net profit of 473 k€ in 2024.
Where is the headquarters of SOCIETE ANONYME COOPERATIVE ARTISANALE ?
The headquarters of SOCIETE ANONYME COOPERATIVE ARTISANALE is located in COULOUNIEIX-CHAMIERS (24660), in the department Dordogne.
Where to find the tax return of SOCIETE ANONYME COOPERATIVE ARTISANALE ?
The tax return of SOCIETE ANONYME COOPERATIVE ARTISANALE 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 ANONYME COOPERATIVE ARTISANALE operate?
SOCIETE ANONYME COOPERATIVE ARTISANALE operates in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté (NAF code 46.45Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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