COOPERATIVE AGRICOLE LORRAINE : revenue, balance sheet and financial ratios

COOPERATIVE AGRICOLE LORRAINE 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 LAXOU (54520), this company of category ETI shows in 2025 a revenue of 187.6 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 LORRAINE (SIREN 775614837)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 187 617 969 € 193 955 470 € 252 964 064 € 182 483 960 € 199 091 853 € 197 991 159 € 211 468 293 € 197 918 686 € 176 535 453 €
Net income 1 310 760 € 967 808 € -15 533 784 € 1 082 811 € 5 366 762 € 2 830 612 € 380 230 € 3 251 728 € 1 990 037 €
EBITDA 1 816 370 € -5 352 488 € 725 941 € 2 825 663 € 3 095 456 € 5 737 699 € 191 008 443 € 21 879 921 € 170 472 770 €
Net margin 0.7% 0.5% -6.1% 0.6% 2.7% 1.4% 0.2% 1.6% 1.1%

Revenue and income statement

In 2025, COOPERATIVE AGRICOLE LORRAINE achieves revenue of 187.6 M€. Revenue is growing positively over 9 years (CAGR: +0.8%). Slight decline of -3% vs 2024. After deducting consumption (166.9 M€), gross margin stands at 20.7 M€, i.e. a rate of 11%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.8 M€, representing 1.0% of revenue. Positive scissor effect: EBITDA margin improves by +3.7 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.3 M€, i.e. 0.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

187 617 969 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

20 689 310 €

EBITDA (2025) ?
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

1 816 370 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-985 222 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 310 760 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.0%

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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 68%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

68.124%

Financial autonomy (2025) ?
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

48.135%

Cash flow / Revenue (2025) ?
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

-0.397%

Repayment capacity (2025) ?
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

-66.968

Asset age ratio (2025) ?
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

16.5%

Solvency indicators evolution
COOPERATIVE AGRICOLE LORRAINE

Sector positioning

Debt ratio
68.12 2025
2023
2024
2025
Q1: 6.47
Med: 45.92
Q3: 121.67
Average +12 pts over 3 years

In 2025, the debt ratio of COOPERATIVE AGRICOLE LORR... (68.12) 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
48.13% 2025
2023
2024
2025
Q1: 19.72%
Med: 40.93%
Q3: 57.41%
Good -8 pts over 3 years

In 2025, the financial autonomy of COOPERATIVE AGRICOLE LORR... (48.1%) 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
-66.97 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 2.08 years
Q3: 6.31 years
Excellent -8 pts over 3 years

In 2025, the repayment capacity of COOPERATIVE AGRICOLE LORR... (-66.97) 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 389.21. 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 284.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

389.214

Interest coverage (2025) ?
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

284.07

Liquidity indicators evolution
COOPERATIVE AGRICOLE LORRAINE

Sector positioning

Liquidity ratio
389.21 2025
2023
2024
2025
Q1: 130.13
Med: 212.59
Q3: 336.97
Excellent +23 pts over 3 years

In 2025, the liquidity ratio of COOPERATIVE AGRICOLE LORR... (389.21) 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
284.07x 2025
2023
2024
2025
Q1: 0.0x
Med: 13.85x
Q3: 38.47x
Excellent

In 2025, the interest coverage of COOPERATIVE AGRICOLE LORR... (284.1x) 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: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 160 days of revenue, i.e. 83.2 M€ to permanently finance. Over 2017-2025, WCR increased by +61%, requiring additional financing.

Operating WCR (2025) ?
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

83 186 055 €

Customer credit (2025) ?
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

21 j

Supplier credit (2025) ?
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

30 j

Inventory turnover (2025) ?
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

16 j

WCR in days of revenue (2025) ?
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

160 j

WCR and payment terms evolution
COOPERATIVE AGRICOLE LORRAINE

Positioning of COOPERATIVE AGRICOLE LORRAINE 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 LORRAINE is estimated at 9 314 855 € (range 6 181 885€ - 12 615 601€). With an EBITDA of 1 816 370€, 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 2025
94 tx
6181k€ 9314k€ 12615k€
9 314 855 € Range: 6 181 885€ - 12 615 601€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
1 816 370 € × 0.5x
Estimation 885 796 €
523 021€ - 3 786 971€
Revenue Multiple 30%
187 617 969 € × 0.15x
Estimation 28 353 315 €
19 243 274€ - 32 551 632€
Net Income Multiple 20%
1 310 760 € × 1.4x
Estimation 1 829 816 €
736 962€ - 4 783 134€

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 LORRAINE 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 LORRAINE

What is the revenue of COOPERATIVE AGRICOLE LORRAINE ?

The revenue of COOPERATIVE AGRICOLE LORRAINE in 2025 is 187.6 M€.

Is COOPERATIVE AGRICOLE LORRAINE profitable?

Yes, COOPERATIVE AGRICOLE LORRAINE generated a net profit of 1.3 M€ in 2025.

Where is the headquarters of COOPERATIVE AGRICOLE LORRAINE ?

The headquarters of COOPERATIVE AGRICOLE LORRAINE is located in LAXOU (54520), in the department Meurthe-et-Moselle.

Where to find the tax return of COOPERATIVE AGRICOLE LORRAINE ?

The tax return of COOPERATIVE AGRICOLE LORRAINE 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 LORRAINE operate?

COOPERATIVE AGRICOLE LORRAINE 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.