COOP ATELIER REPARATION MACHINES AGRICOL : revenue, balance sheet and financial ratios

COOP ATELIER REPARATION MACHINES AGRICOL is a French company founded 126 years ago, specialized in the sector Réparation de machines et équipements mécaniques. Based in XANTON-CHASSENON (85240), this company of category PME shows in 2023 a revenue of 1.3 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 - COOP ATELIER REPARATION MACHINES AGRICOL (SIREN 786482620)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue 1 282 402 € 1 221 961 € 1 085 624 € 998 530 € 938 752 € 871 607 € 820 177 €
Net income 39 177 € 31 741 € 17 170 € 4 507 € 20 976 € 15 634 € 45 903 €
EBITDA 111 503 € 102 278 € 70 724 € 62 432 € 61 165 € 57 739 € 77 664 €
Net margin 3.1% 2.6% 1.6% 0.5% 2.2% 1.8% 5.6%

Revenue and income statement

In 2023, COOP ATELIER REPARATION MACHINES AGRICOL achieves revenue of 1.3 M€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +7.7%. Vs 2022: +5%. After deducting consumption (774 k€), gross margin stands at 509 k€, i.e. a rate of 40%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 112 k€, representing 8.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 39 k€, i.e. 3.1% 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

1 282 402 €

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

508 714 €

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

111 503 €

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

43 910 €

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

39 177 €

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

8.7%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 51%. 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 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

40.451%

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

50.746%

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

7.709%

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

1.75

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

22.7%

Solvency indicators evolution
COOP ATELIER REPARATION MACHINES AGRICOL

Sector positioning

Debt ratio
40.45 2023
2021
2022
2023
Q1: 2.93
Med: 19.64
Q3: 60.67
Average

In 2023, the debt ratio of COOP ATELIER REPARATION M... (40.45) 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
50.75% 2023
2021
2022
2023
Q1: 21.66%
Med: 42.7%
Q3: 61.08%
Good

In 2023, the financial autonomy of COOP ATELIER REPARATION M... (50.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
1.75 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.41 years
Q3: 1.77 years
Average

In 2023, the repayment capacity of COOP ATELIER REPARATION M... (1.75) 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 292.77. 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 13.5x. 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

292.774

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

13.453

Liquidity indicators evolution
COOP ATELIER REPARATION MACHINES AGRICOL

Sector positioning

Liquidity ratio
292.77 2023
2021
2022
2023
Q1: 166.89
Med: 236.12
Q3: 336.32
Good

In 2023, the liquidity ratio of COOP ATELIER REPARATION M... (292.77) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
13.45x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.61x
Q3: 3.09x
Excellent

In 2023, the interest coverage of COOP ATELIER REPARATION M... (13.4x) 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.

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: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Favorable situation: supplier credit is longer than customer credit by 1 days. Inventory turnover is 86 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 117 days of revenue, i.e. 417 k€ to permanently finance. Over 2017-2023, WCR increased by +87%, 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

417 345 €

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

54 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

55 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

86 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

117 j

WCR and payment terms evolution
COOP ATELIER REPARATION MACHINES AGRICOL

Positioning of COOP ATELIER REPARATION MACHINES AGRICOL in its sector

Comparison with sector Réparation de machines et équipements mécaniques

Valuation estimate

Based on 104 transactions of similar company sales (all years), the value of COOP ATELIER REPARATION MACHINES AGRICOL is estimated at 170 893 € (range 101 402€ - 486 508€). With an EBITDA of 111 503€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.27x (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.

Estimated enterprise value 2023
104 transactions
101k€ 170k€ 486k€
170 893 € Range: 101 402€ - 486 508€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
111 503 € × 1.0x
Estimation 114 657 €
79 143€ - 375 095€
Revenue Multiple 30%
1 282 402 € × 0.27x
Estimation 344 843 €
183 885€ - 875 818€
Net Income Multiple 20%
39 177 € × 1.3x
Estimation 50 560 €
33 324€ - 181 076€
How is this estimate calculated?

This estimate is based on the analysis of 104 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 (Réparation de machines et équipements mécaniques)

Compare COOP ATELIER REPARATION MACHINES AGRICOL with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation de machines et équipements mécaniques

Frequently asked questions about COOP ATELIER REPARATION MACHINES AGRICOL

What is the revenue of COOP ATELIER REPARATION MACHINES AGRICOL ?

The revenue of COOP ATELIER REPARATION MACHINES AGRICOL in 2023 is 1.3 M€.

Is COOP ATELIER REPARATION MACHINES AGRICOL profitable?

Yes, COOP ATELIER REPARATION MACHINES AGRICOL generated a net profit of 39 k€ in 2023.

Where is the headquarters of COOP ATELIER REPARATION MACHINES AGRICOL ?

The headquarters of COOP ATELIER REPARATION MACHINES AGRICOL is located in XANTON-CHASSENON (85240), in the department Vendee.

Where to find the tax return of COOP ATELIER REPARATION MACHINES AGRICOL ?

The tax return of COOP ATELIER REPARATION MACHINES AGRICOL 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 COOP ATELIER REPARATION MACHINES AGRICOL operate?

COOP ATELIER REPARATION MACHINES AGRICOL operates in the sector Réparation de machines et équipements mécaniques (NAF code 33.12Z). See the 'Sector positioning' section above to compare the company with its competitors.