COOPERATIVE AGRICOLE DE BELLEME : revenue, balance sheet and financial ratios

COOPERATIVE AGRICOLE DE BELLEME is a French company founded 92 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 BELFORET-EN-PERCHE (61130), this company of category PME shows in 2024 a revenue of 39.5 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 - COOPERATIVE AGRICOLE DE BELLEME (SIREN 780943205)
Indicator 2024 2022 2021 2020
Revenue 39 522 467 € 37 108 854 € 22 912 409 € 27 958 556 €
Net income -340 197 € 987 741 € 74 357 € 510 836 €
EBITDA -105 335 € 594 398 € 326 300 € 556 661 €
Net margin -0.9% 2.7% 0.3% 1.8%

Revenue and income statement

In 2024, COOPERATIVE AGRICOLE DE BELLEME achieves revenue of 39.5 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.0%. Vs 2022: +7%. After deducting consumption (34.5 M€), gross margin stands at 5.0 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 -105 k€, representing -0.3% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -340 k€ (-0.9% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

39 522 467 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 034 159 €

EBITDA (2024) ?
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

-105 335 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-61 815 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-340 197 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.3%

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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 109%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

109.246%

Financial autonomy (2024) ?
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

32.64%

Cash flow / Revenue (2024) ?
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

-1.08%

Repayment capacity (2024) ?
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

-19.583

Asset age ratio (2024) ?
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

17.7%

Solvency indicators evolution
COOPERATIVE AGRICOLE DE BELLEME

Sector positioning

Debt ratio
109.25 2024
2021
2022
2024
Q1: 6.05
Med: 44.93
Q3: 120.21
Average +41 pts over 3 years

In 2024, the debt ratio of COOPERATIVE AGRICOLE DE B... (109.25) 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
32.64% 2024
2021
2022
2024
Q1: 20.03%
Med: 38.65%
Q3: 57.23%
Average -33 pts over 3 years

In 2024, the financial autonomy of COOPERATIVE AGRICOLE DE B... (32.6%) 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
-19.58 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.88 years
Q3: 5.75 years
Excellent

In 2024, the repayment capacity of COOPERATIVE AGRICOLE DE B... (-19.58) 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 270.88. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

270.882

Interest coverage (2024) ?
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

-347.226

Liquidity indicators evolution
COOPERATIVE AGRICOLE DE BELLEME

Sector positioning

Liquidity ratio
270.88 2024
2021
2022
2024
Q1: 134.88
Med: 211.56
Q3: 350.49
Good

In 2024, the liquidity ratio of COOPERATIVE AGRICOLE DE B... (270.88) 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
-347.23x 2024
2021
2022
2024
Q1: 0.0x
Med: 8.11x
Q3: 42.47x
Watch -26 pts over 3 years

In 2024, the interest coverage of COOPERATIVE AGRICOLE DE B... (-347.2x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 10 days. The company must finance 14 days of gap between collections and payments. Inventory turnover is 36 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 119 days of revenue, i.e. 13.1 M€ to permanently finance. Over 2020-2024, WCR increased by +84%, requiring additional financing.

Operating WCR (2024) ?
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

13 084 703 €

Customer credit (2024) ?
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

24 j

Supplier credit (2024) ?
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

10 j

Inventory turnover (2024) ?
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

36 j

WCR in days of revenue (2024) ?
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

119 j

WCR and payment terms evolution
COOPERATIVE AGRICOLE DE BELLEME

Positioning of COOPERATIVE AGRICOLE DE BELLEME 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 COOPERATIVE AGRICOLE DE BELLEME is estimated at 5 972 737 € (range 4 053 671€ - 6 857 129€). 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 2024
94 tx
4053k€ 5972k€ 6857k€
5 972 737 € Range: 4 053 671€ - 6 857 129€
NAF 5 all-time

Valuation method used

Revenue Multiple
39 522 467 € × 0.15x = 5 972 738 €
Range: 4 053 672€ - 6 857 130€

Only this financial indicator is available for this company.

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 COOPERATIVE AGRICOLE DE BELLEME 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 COOPERATIVE AGRICOLE DE BELLEME

What is the revenue of COOPERATIVE AGRICOLE DE BELLEME ?

The revenue of COOPERATIVE AGRICOLE DE BELLEME in 2024 is 39.5 M€.

Is COOPERATIVE AGRICOLE DE BELLEME profitable?

COOPERATIVE AGRICOLE DE BELLEME recorded a net loss in 2024.

Where is the headquarters of COOPERATIVE AGRICOLE DE BELLEME ?

The headquarters of COOPERATIVE AGRICOLE DE BELLEME is located in BELFORET-EN-PERCHE (61130), in the department Orne.

Where to find the tax return of COOPERATIVE AGRICOLE DE BELLEME ?

The tax return of COOPERATIVE AGRICOLE DE BELLEME 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 COOPERATIVE AGRICOLE DE BELLEME operate?

COOPERATIVE AGRICOLE DE BELLEME 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.