COOPERATIVE AGRICOLE DE LA CHAMPAGNE : revenue, balance sheet and financial ratios

COOPERATIVE AGRICOLE DE LA CHAMPAGNE 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 VAL-DES-MARAIS (51130), this company of category PME shows in 2023 a revenue of 48.2 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 LA CHAMPAGNE (SIREN 302456793)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue 48 192 206 € 39 800 533 € 28 100 663 € 28 407 304 € 29 564 095 € 27 087 934 € 22 581 127 €
Net income 413 063 € 481 572 € 1 533 669 € -1 537 520 € 413 164 € 404 588 € 169 208 €
EBITDA 859 793 € 594 507 € 850 079 € 500 193 € 300 613 € -124 036 € 66 404 €
Net margin 0.9% 1.2% 5.5% -5.4% 1.4% 1.5% 0.7%

Revenue and income statement

In 2023, COOPERATIVE AGRICOLE DE LA CHAMPAGNE achieves revenue of 48.2 M€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +13.5%. Vs 2022, growth of +21% (39.8 M€ -> 48.2 M€). After deducting consumption (45.3 M€), gross margin stands at 2.9 M€, i.e. a rate of 6%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 860 k€, representing 1.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 413 k€, i.e. 0.9% 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

48 192 206 €

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

2 868 342 €

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

859 793 €

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

407 517 €

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

413 063 €

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

1.8%

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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 6%. 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 41%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.8% 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

5.841%

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

40.593%

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

1.774%

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

0.727

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

21.3%

Solvency indicators evolution
COOPERATIVE AGRICOLE DE LA CHAMPAGNE

Sector positioning

Debt ratio
5.84 2023
2021
2022
2023
Q1: 6.5
Med: 45.73
Q3: 127.92
Excellent -27 pts over 3 years

In 2023, the debt ratio of COOPERATIVE AGRICOLE DE L... (5.84) 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
40.59% 2023
2021
2022
2023
Q1: 19.42%
Med: 37.28%
Q3: 56.05%
Good -21 pts over 3 years

In 2023, the financial autonomy of COOPERATIVE AGRICOLE DE L... (40.6%) 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
0.73 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 1.62 years
Q3: 6.02 years
Good -37 pts over 3 years

In 2023, the repayment capacity of COOPERATIVE AGRICOLE DE L... (0.73) 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 107.28. 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 33.6x. 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

107.278

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

33.58

Liquidity indicators evolution
COOPERATIVE AGRICOLE DE LA CHAMPAGNE

Sector positioning

Liquidity ratio
107.28 2023
2021
2022
2023
Q1: 134.74
Med: 212.01
Q3: 354.19
Watch -55 pts over 3 years

In 2023, the liquidity ratio of COOPERATIVE AGRICOLE DE L... (107.28) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
33.58x 2023
2021
2022
2023
Q1: 0.0x
Med: 6.9x
Q3: 27.28x
Excellent

In 2023, the interest coverage of COOPERATIVE AGRICOLE DE L... (33.6x) 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: 56 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 18 days. The gap of 38 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 21 days of revenue, i.e. 2.9 M€ to permanently finance. Notable WCR improvement over the period (-55%), freeing up cash.

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

2 864 545 €

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

56 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

18 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

0 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

21 j

WCR and payment terms evolution
COOPERATIVE AGRICOLE DE LA CHAMPAGNE

Positioning of COOPERATIVE AGRICOLE DE LA CHAMPAGNE 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 LA CHAMPAGNE is estimated at 2 509 855 € (range 1 653 104€ - 3 706 157€). With an EBITDA of 859 793€, 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
1653k€ 2509k€ 3706k€
2 509 855 € Range: 1 653 104€ - 3 706 157€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
859 793 € × 0.5x
Estimation 419 299 €
247 576€ - 1 792 592€
Revenue Multiple 30%
48 192 206 € × 0.15x
Estimation 7 282 931 €
4 942 895€ - 8 361 326€
Net Income Multiple 20%
413 063 € × 1.4x
Estimation 576 634 €
232 241€ - 1 507 321€

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 LA CHAMPAGNE 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 LA CHAMPAGNE

What is the revenue of COOPERATIVE AGRICOLE DE LA CHAMPAGNE ?

The revenue of COOPERATIVE AGRICOLE DE LA CHAMPAGNE in 2023 is 48.2 M€.

Is COOPERATIVE AGRICOLE DE LA CHAMPAGNE profitable?

Yes, COOPERATIVE AGRICOLE DE LA CHAMPAGNE generated a net profit of 413 k€ in 2023.

Where is the headquarters of COOPERATIVE AGRICOLE DE LA CHAMPAGNE ?

The headquarters of COOPERATIVE AGRICOLE DE LA CHAMPAGNE is located in VAL-DES-MARAIS (51130), in the department Marne.

Where to find the tax return of COOPERATIVE AGRICOLE DE LA CHAMPAGNE ?

The tax return of COOPERATIVE AGRICOLE DE LA CHAMPAGNE 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 LA CHAMPAGNE operate?

COOPERATIVE AGRICOLE DE LA CHAMPAGNE 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.