COOPERATIVE AGRICOLE TERRACOOP : revenue, balance sheet and financial ratios

COOPERATIVE AGRICOLE TERRACOOP is a French company founded 48 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 LES AVIRONS (97425), this company of category ETI shows in 2025 a revenue of 53.9 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 - COOPERATIVE AGRICOLE TERRACOOP (SIREN 313567182)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 53 851 791 € 53 040 754 € 53 150 977 € 48 868 474 € 43 671 869 € 41 881 601 € 38 365 421 € 36 831 409 € 29 501 846 € 30 804 458 €
Net income 222 615 € -1 934 535 € -689 141 € 183 043 € 583 236 € 109 200 € 171 850 € 270 428 € 1 922 € 124 798 €
EBITDA 967 686 € 993 150 € -140 340 € 851 168 € 1 336 792 € 972 716 € 287 329 € 515 772 € 333 135 € 528 335 €
Net margin 0.4% -3.6% -1.3% 0.4% 1.3% 0.3% 0.4% 0.7% 0.0% 0.4%

Revenue and income statement

In 2025, COOPERATIVE AGRICOLE TERRACOOP achieves revenue of 53.9 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.4%. Vs 2024: +2%. After deducting consumption (46.4 M€), gross margin stands at 7.5 M€, i.e. a rate of 14%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 968 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 223 k€, i.e. 0.4% 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

53 851 791 €

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

7 464 483 €

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

967 686 €

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

939 074 €

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

222 615 €

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

1.8%

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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 60%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 42%. 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 46.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

59.856%

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

41.767%

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

0.332%

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

46.342

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

50.7%

Solvency indicators evolution
COOPERATIVE AGRICOLE TERRACOOP

Sector positioning

Debt ratio
59.86 2025
2023
2024
2025
Q1: 6.47
Med: 45.92
Q3: 121.67
Average

In 2025, the debt ratio of COOPERATIVE AGRICOLE TERR... (59.86) 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
41.77% 2025
2023
2024
2025
Q1: 19.72%
Med: 40.93%
Q3: 57.41%
Good

In 2025, the financial autonomy of COOPERATIVE AGRICOLE TERR... (41.8%) 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
46.34 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 2.08 years
Q3: 6.31 years
Watch +52 pts over 3 years

In 2025, the repayment capacity of COOPERATIVE AGRICOLE TERR... (46.34) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 117.16. 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 145.4x. 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

117.162

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

145.37

Liquidity indicators evolution
COOPERATIVE AGRICOLE TERRACOOP

Sector positioning

Liquidity ratio
117.16 2025
2023
2024
2025
Q1: 130.13
Med: 212.59
Q3: 336.97
Watch

In 2025, the liquidity ratio of COOPERATIVE AGRICOLE TERR... (117.16) 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
145.37x 2025
2023
2024
2025
Q1: 0.0x
Med: 13.85x
Q3: 38.47x
Excellent +50 pts over 3 years

In 2025, the interest coverage of COOPERATIVE AGRICOLE TERR... (145.4x) 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: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 44 days of revenue, i.e. 6.7 M€ to permanently finance. Over 2016-2025, WCR increased by +2884%, 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

6 654 466 €

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

20 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

35 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

5 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

44 j

WCR and payment terms evolution
COOPERATIVE AGRICOLE TERRACOOP

Positioning of COOPERATIVE AGRICOLE TERRACOOP 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 TERRACOOP is estimated at 2 739 578 € (range 1 821 367€ - 3 974 218€). With an EBITDA of 967 686€, 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
1821k€ 2739k€ 3974k€
2 739 578 € Range: 1 821 367€ - 3 974 218€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
967 686 € × 0.5x
Estimation 471 915 €
278 644€ - 2 017 540€
Revenue Multiple 30%
53 851 791 € × 0.15x
Estimation 8 138 223 €
5 523 377€ - 9 343 261€
Net Income Multiple 20%
222 615 € × 1.4x
Estimation 310 770 €
125 163€ - 812 351€

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 TERRACOOP 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 TERRACOOP

What is the revenue of COOPERATIVE AGRICOLE TERRACOOP ?

The revenue of COOPERATIVE AGRICOLE TERRACOOP in 2025 is 53.9 M€.

Is COOPERATIVE AGRICOLE TERRACOOP profitable?

Yes, COOPERATIVE AGRICOLE TERRACOOP generated a net profit of 223 k€ in 2025.

Where is the headquarters of COOPERATIVE AGRICOLE TERRACOOP ?

The headquarters of COOPERATIVE AGRICOLE TERRACOOP is located in LES AVIRONS (97425), in the department La Reunion.

Where to find the tax return of COOPERATIVE AGRICOLE TERRACOOP ?

The tax return of COOPERATIVE AGRICOLE TERRACOOP 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 TERRACOOP operate?

COOPERATIVE AGRICOLE TERRACOOP 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.