AGRICULTURE ET GESTION RAISONNEES SARL : revenue, balance sheet and financial ratios

AGRICULTURE ET GESTION RAISONNEES SARL is a French company founded 24 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in NANCY (54000), this company of category PME shows in 2022 a revenue of 15 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 - AGRICULTURE ET GESTION RAISONNEES SARL (SIREN 440412146)
Indicator 2022 2020 2019 2018
Revenue 14 831 € 7 619 € 34 719 € 31 337 €
Net income -682 € -29 069 € 7 106 € -10 844 €
EBITDA -37 717 € -34 281 € 32 328 € -7 328 €
Net margin -4.6% -381.5% 20.5% -34.6%

Revenue and income statement

In 2022, AGRICULTURE ET GESTION RAISONNEES SARL achieves revenue of 15 k€. Revenue is declining over the period 2018-2022 (CAGR: -17.1%). Vs 2020, growth of +95% (8 k€ -> 15 k€). After deducting consumption (22 k€), gross margin stands at -7 k€, i.e. a rate of -48%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -38 k€, representing -254.3% of revenue. Positive scissor effect: EBITDA margin improves by +195.6 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -682 € (-4.6% of revenue), which will impact equity.

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

14 831 €

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

-7 125 €

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

-37 717 €

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

-22 056 €

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

-682 €

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

-254.3%

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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 200%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 169.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 9.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

199.503%

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

32.937%

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

9.224%

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

169.455

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

93.4%

Solvency indicators evolution
AGRICULTURE ET GESTION RAISONNEES SARL

Sector positioning

Debt ratio
199.5 2022
2019
2020
2022
Q1: 0.0
Med: 5.46
Q3: 55.74
Average

In 2022, the debt ratio of AGRICULTURE ET GESTION RA... (199.50) 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
32.94% 2022
2019
2020
2022
Q1: 6.67%
Med: 40.69%
Q3: 75.56%
Average -8 pts over 3 years

In 2022, the financial autonomy of AGRICULTURE ET GESTION RA... (32.9%) 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
169.46 years 2022
2019
2020
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.02 years
Watch

In 2022, the repayment capacity of AGRICULTURE ET GESTION RA... (169.46) 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 6837.97. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

6837.974

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

-11.729

Liquidity indicators evolution
AGRICULTURE ET GESTION RAISONNEES SARL

Sector positioning

Liquidity ratio
6837.97 2022
2019
2020
2022
Q1: 135.79
Med: 283.99
Q3: 749.58
Excellent

In 2022, the liquidity ratio of AGRICULTURE ET GESTION RA... (6837.97) 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
-11.73x 2022
2019
2020
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.31x
Average -50 pts over 3 years

In 2022, the interest coverage of AGRICULTURE ET GESTION RA... (-11.7x) 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: 59 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. The gap of 32 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 254 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 488 days of revenue, i.e. 20 k€ to permanently finance. Over 2018-2022, WCR increased by +96%, 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

20 100 €

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

59 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

27 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

254 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

488 j

WCR and payment terms evolution
AGRICULTURE ET GESTION RAISONNEES SARL

Positioning of AGRICULTURE ET GESTION RAISONNEES SARL in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 88 transactions of similar company sales in 2022, the value of AGRICULTURE ET GESTION RAISONNEES SARL is estimated at 4 870 € (range 2 778€ - 10 895€). The price/revenue ratio is 0.33x (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 2022
88 tx
2k€ 4k€ 10k€
4 870 € Range: 2 778€ - 10 895€
NAF 5 année 2022

Valuation method used

Revenue Multiple
14 831 € × 0.33x = 4 870 €
Range: 2 779€ - 10 896€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Conseil pour les affaires et autres conseils de gestion)

Compare AGRICULTURE ET GESTION RAISONNEES SARL with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about AGRICULTURE ET GESTION RAISONNEES SARL

What is the revenue of AGRICULTURE ET GESTION RAISONNEES SARL ?

The revenue of AGRICULTURE ET GESTION RAISONNEES SARL in 2022 is 15 k€.

Is AGRICULTURE ET GESTION RAISONNEES SARL profitable?

AGRICULTURE ET GESTION RAISONNEES SARL recorded a net loss in 2022.

Where is the headquarters of AGRICULTURE ET GESTION RAISONNEES SARL ?

The headquarters of AGRICULTURE ET GESTION RAISONNEES SARL is located in NANCY (54000), in the department Meurthe-et-Moselle.

Where to find the tax return of AGRICULTURE ET GESTION RAISONNEES SARL ?

The tax return of AGRICULTURE ET GESTION RAISONNEES SARL 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 AGRICULTURE ET GESTION RAISONNEES SARL operate?

AGRICULTURE ET GESTION RAISONNEES SARL operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.