COOPERATIVE DE CONSOMMATION DU PERSONNEL DES GROUPES DE LA COMMUNICATION DE LA POSTE ET FRANCE TELECOM, ORANGE-LOIRE, : revenue, balance sheet and financial ratios

COOPERATIVE DE CONSOMMATION DU PERSONNEL DES GROUPES DE LA COMMUNICATION DE LA POSTE ET FRANCE TELECOM, ORANGE-LOIRE, is a French company founded 126 years ago, specialized in the sector Supérettes. Based in SAINT-ETIENNE (42000), this company of category PME shows in 2024 a revenue of 467 k€. 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 DE CONSOMMATION DU PERSONNEL DES GROUPES DE LA COMMUNICATION DE LA POSTE ET FRANCE TELECOM, ORANGE-LOIRE, (SIREN 775601909)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 466 909 € 548 015 € 612 045 € 832 472 € 740 532 € 862 406 € 846 327 € 977 711 € 1 010 944 €
Net income -44 735 € -50 584 € -100 406 € 12 901 € 38 180 € 6 399 € 1 945 € 18 834 € 21 227 €
EBITDA -73 451 € -62 940 € -65 422 € 12 487 € 47 758 € 21 853 € 12 962 € 11 742 € 30 388 €
Net margin -9.6% -9.2% -16.4% 1.5% 5.2% 0.7% 0.2% 1.9% 2.1%

Revenue and income statement

In 2024, COOPERATIVE DE CONSOMMATION DU PERSONNEL DES GROUPES DE LA COMMUNICATION DE LA POSTE ET FRANCE TELECOM, ORANGE-LOIRE, achieves revenue of 467 k€. Revenue is declining over the period 2016-2024 (CAGR: -9.2%). Significant drop of -15% vs 2023. After deducting consumption (333 k€), gross margin stands at 134 k€, i.e. a rate of 29%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -73 k€, representing -15.7% of revenue. Warning negative scissor effect: despite revenue change (-15%), EBITDA varies by -17%, reducing margin by 4.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -45 k€ (-9.6% 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

466 909 €

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

133 830 €

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

-73 451 €

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

-41 747 €

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

-44 735 €

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

-15.7%

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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 0%. 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 49%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.0%

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

49.429%

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

-16.977%

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

0.0

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

1.8%

Solvency indicators evolution
COOPERATIVE DE CONSOMMATION DU PERSONNEL DES GROUPES DE LA COMMUNICATION DE LA POSTE ET FRANCE TELECOM, ORANGE-LOIRE,

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.25
Med: 23.83
Q3: 85.22
Excellent

In 2024, the debt ratio of COOPERATIVE DE CONSOMMATI... (0.00) 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
49.43% 2024
2022
2023
2024
Q1: 10.71%
Med: 34.3%
Q3: 54.75%
Good

In 2024, the financial autonomy of COOPERATIVE DE CONSOMMATI... (49.4%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.06 years
Q3: 1.83 years
Excellent

In 2024, the repayment capacity of COOPERATIVE DE CONSOMMATI... (0.00) 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 197.82. 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

197.823

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

-4.738

Liquidity indicators evolution
COOPERATIVE DE CONSOMMATION DU PERSONNEL DES GROUPES DE LA COMMUNICATION DE LA POSTE ET FRANCE TELECOM, ORANGE-LOIRE,

Sector positioning

Liquidity ratio
197.82 2024
2022
2023
2024
Q1: 96.57
Med: 149.63
Q3: 227.74
Good

In 2024, the liquidity ratio of COOPERATIVE DE CONSOMMATI... (197.82) 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
-4.74x 2024
2022
2023
2024
Q1: -0.19x
Med: 0.19x
Q3: 4.71x
Average

In 2024, the interest coverage of COOPERATIVE DE CONSOMMATI... (-4.7x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 176 days. Excellent situation: suppliers finance 165 days of the operating cycle (retail model). Inventory turnover is 42 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 151 days of revenue, i.e. 196 k€ to permanently finance. Over 2016-2024, WCR increased by +82%, 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

196 027 €

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

11 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

176 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

42 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

151 j

WCR and payment terms evolution
COOPERATIVE DE CONSOMMATION DU PERSONNEL DES GROUPES DE LA COMMUNICATION DE LA POSTE ET FRANCE TELECOM, ORANGE-LOIRE,

Positioning of COOPERATIVE DE CONSOMMATION DU PERSONNEL DES GROUPES DE LA COMMUNICATION DE LA POSTE ET FRANCE TELECOM, ORANGE-LOIRE, in its sector

Comparison with sector Supérettes

Valuation estimate

Based on 551 transactions of similar company sales in 2024, the value of COOPERATIVE DE CONSOMMATION DU PERSONNEL DES GROUPES DE LA COMMUNICATION DE LA POSTE ET FRANCE TELECOM, ORANGE-LOIRE, is estimated at 107 350 € (range 58 367€ - 197 153€). The price/revenue ratio is 0.23x (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 2024
551 transactions
58k€ 107k€ 197k€
107 350 € Range: 58 367€ - 197 153€
NAF 5 année 2024

Valuation method used

Revenue Multiple
466 909 € × 0.23x = 107 350 €
Range: 58 367€ - 197 154€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 551 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 (Supérettes)

Compare COOPERATIVE DE CONSOMMATION DU PERSONNEL DES GROUPES DE LA COMMUNICATION DE LA POSTE ET FRANCE TELECOM, ORANGE-LOIRE, with other companies in the same sector:

Voir toutes les statistiques du secteur Supérettes

Frequently asked questions about COOPERATIVE DE CONSOMMATION DU PERSONNEL DES GROUPES DE LA COMMUNICATION DE LA POSTE ET FRANCE TELECOM, ORANGE-LOIRE,

What is the revenue of COOPERATIVE DE CONSOMMATION DU PERSONNEL DES GROUPES DE LA COMMUNICATION DE LA POSTE ET FRANCE TELECOM, ORANGE-LOIRE, ?

The revenue of COOPERATIVE DE CONSOMMATION DU PERSONNEL DES GROUPES DE LA COMMUNICATION DE LA POSTE ET FRANCE TELECOM, ORANGE-LOIRE, in 2024 is 467 k€.

Is COOPERATIVE DE CONSOMMATION DU PERSONNEL DES GROUPES DE LA COMMUNICATION DE LA POSTE ET FRANCE TELECOM, ORANGE-LOIRE, profitable?

COOPERATIVE DE CONSOMMATION DU PERSONNEL DES GROUPES DE LA COMMUNICATION DE LA POSTE ET FRANCE TELECOM, ORANGE-LOIRE, recorded a net loss in 2024.

Where is the headquarters of COOPERATIVE DE CONSOMMATION DU PERSONNEL DES GROUPES DE LA COMMUNICATION DE LA POSTE ET FRANCE TELECOM, ORANGE-LOIRE, ?

The headquarters of COOPERATIVE DE CONSOMMATION DU PERSONNEL DES GROUPES DE LA COMMUNICATION DE LA POSTE ET FRANCE TELECOM, ORANGE-LOIRE, is located in SAINT-ETIENNE (42000), in the department Loire.

Where to find the tax return of COOPERATIVE DE CONSOMMATION DU PERSONNEL DES GROUPES DE LA COMMUNICATION DE LA POSTE ET FRANCE TELECOM, ORANGE-LOIRE, ?

The tax return of COOPERATIVE DE CONSOMMATION DU PERSONNEL DES GROUPES DE LA COMMUNICATION DE LA POSTE ET FRANCE TELECOM, ORANGE-LOIRE, 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 DE CONSOMMATION DU PERSONNEL DES GROUPES DE LA COMMUNICATION DE LA POSTE ET FRANCE TELECOM, ORANGE-LOIRE, operate?

COOPERATIVE DE CONSOMMATION DU PERSONNEL DES GROUPES DE LA COMMUNICATION DE LA POSTE ET FRANCE TELECOM, ORANGE-LOIRE, operates in the sector Supérettes (NAF code 47.11C). See the 'Sector positioning' section above to compare the company with its competitors.