COMPTOIR AGRICOLE ACHAT VENTE : revenue, balance sheet and financial ratios

COMPTOIR AGRICOLE ACHAT VENTE is a French company founded 126 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail . Based in HOCHFELDEN (67270), this company of category ETI shows in 2023 a revenue of 322.9 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 - COMPTOIR AGRICOLE ACHAT VENTE (SIREN 775640865)
Indicator 2023 2020 2018
Revenue 322 922 097 € 232 664 743 € 230 770 244 €
Net income 7 531 822 € 3 045 320 € 714 807 €
EBITDA 8 424 326 € 3 382 497 € 6 891 964 €
Net margin 2.3% 1.3% 0.3%

Revenue and income statement

In 2023, COMPTOIR AGRICOLE ACHAT VENTE achieves revenue of 322.9 M€. Over the period 2018-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +7.0%. Vs 2020, growth of +39% (232.7 M€ -> 322.9 M€). After deducting consumption (280.2 M€), gross margin stands at 42.7 M€, i.e. a rate of 13%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8.4 M€, representing 2.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7.5 M€, i.e. 2.3% 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

322 922 097 €

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

42 698 861 €

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

8 424 326 €

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

2 357 214 €

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

7 531 822 €

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

2.6%

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Chart evolution

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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 2%. 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 80%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

1.955%

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

80.102%

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

2.017%

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

0.081

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

25.0%

Solvency indicators evolution
COMPTOIR AGRICOLE ACHAT VENTE

Sector positioning

Debt ratio
1.96 2023
2018
2020
2023
Q1: 6.5
Med: 45.73
Q3: 127.92
Excellent -7 pts over 3 years

In 2023, the debt ratio of COMPTOIR AGRICOLE ACHAT V... (1.96) 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
80.1% 2023
2018
2020
2023
Q1: 19.42%
Med: 37.28%
Q3: 56.05%
Excellent

In 2023, the financial autonomy of COMPTOIR AGRICOLE ACHAT V... (80.1%) 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
0.08 years 2023
2018
2020
2023
Q1: 0.0 years
Med: 1.62 years
Q3: 6.02 years
Good

In 2023, the repayment capacity of COMPTOIR AGRICOLE ACHAT V... (0.08) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 359.57. 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 11.0x. Operating income very largely covers interest expenses: high safety margin.

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

359.573

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

10.984

Liquidity indicators evolution
COMPTOIR AGRICOLE ACHAT VENTE

Sector positioning

Liquidity ratio
359.57 2023
2018
2020
2023
Q1: 134.74
Med: 212.01
Q3: 354.19
Excellent +16 pts over 3 years

In 2023, the liquidity ratio of COMPTOIR AGRICOLE ACHAT V... (359.57) 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
10.98x 2023
2018
2020
2023
Q1: 0.0x
Med: 6.9x
Q3: 27.28x
Good -20 pts over 3 years

In 2023, the interest coverage of COMPTOIR AGRICOLE ACHAT V... (11.0x) 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: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. The company must finance 13 days of gap between collections and payments. Inventory turnover is 72 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 112 days of revenue, i.e. 100.8 M€ to permanently finance. Over 2018-2023, WCR increased by +29%, 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

100 787 216 €

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

32 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

19 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

72 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

112 j

WCR and payment terms evolution
COMPTOIR AGRICOLE ACHAT VENTE

Positioning of COMPTOIR AGRICOLE ACHAT VENTE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Valuation estimate

Based on 94 transactions of similar company sales (all years), the value of COMPTOIR AGRICOLE ACHAT VENTE is estimated at 18 797 289 € (range 11 996 099€ - 31 086 957€). With an EBITDA of 8 424 326€, the sector multiple of 0.5x is applied. The price/revenue ratio is 0.15x (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
94 tx
11996k€ 18797k€ 31086k€
18 797 289 € Range: 11 996 099€ - 31 086 957€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
8 424 326 € × 0.5x
Estimation 4 108 324 €
2 425 773€ - 17 563 974€
Revenue Multiple 30%
322 922 097 € × 0.15x
Estimation 48 800 827 €
33 120 913€ - 56 026 836€
Net Income Multiple 20%
7 531 822 € × 1.4x
Estimation 10 514 397 €
4 234 695€ - 27 484 598€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 94 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 céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail )

Compare COMPTOIR AGRICOLE ACHAT VENTE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Frequently asked questions about COMPTOIR AGRICOLE ACHAT VENTE

What is the revenue of COMPTOIR AGRICOLE ACHAT VENTE ?

The revenue of COMPTOIR AGRICOLE ACHAT VENTE in 2023 is 322.9 M€.

Is COMPTOIR AGRICOLE ACHAT VENTE profitable?

Yes, COMPTOIR AGRICOLE ACHAT VENTE generated a net profit of 7.5 M€ in 2023.

Where is the headquarters of COMPTOIR AGRICOLE ACHAT VENTE ?

The headquarters of COMPTOIR AGRICOLE ACHAT VENTE is located in HOCHFELDEN (67270), in the department Bas-Rhin.

Where to find the tax return of COMPTOIR AGRICOLE ACHAT VENTE ?

The tax return of COMPTOIR AGRICOLE ACHAT VENTE 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 COMPTOIR AGRICOLE ACHAT VENTE operate?

COMPTOIR AGRICOLE ACHAT VENTE operates in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail (NAF code 46.21Z). See the 'Sector positioning' section above to compare the company with its competitors.