COTE NATURE DEVELOPPEMENT : revenue, balance sheet and financial ratios

COTE NATURE DEVELOPPEMENT is a French company founded 25 years ago, specialized in the sector Culture de légumes, de melons, de racines et de tubercules. Based in QUIBERON (56170), this company of category PME shows in 2025 a revenue of 795 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 - COTE NATURE DEVELOPPEMENT (SIREN 437522709)
Indicator 2025 2024 2023 2022 2021 2020 2018 2017 2016
Revenue 795 335 € 1 282 343 € 1 935 835 € 2 419 046 € 2 727 123 € 1 819 185 € 2 334 972 € 2 218 289 € 2 865 931 €
Net income -335 029 € -3 274 005 € -599 723 € 904 815 € 829 216 € -294 597 € 773 651 € 2 396 300 € 8 084 895 €
EBITDA -1 143 838 € -577 727 € -345 113 € 132 591 € 311 767 € -509 401 € -126 987 € 171 092 € 677 877 €
Net margin -42.1% -255.3% -31.0% 37.4% 30.4% -16.2% 33.1% 108.0% 282.1%

Revenue and income statement

In 2025, COTE NATURE DEVELOPPEMENT achieves revenue of 795 k€. Revenue is declining over the period 2016-2025 (CAGR: -13.3%). Significant drop of -38% vs 2024. After deducting consumption (16 k€), gross margin stands at 779 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1.1 M€, representing -143.8% of revenue. Warning negative scissor effect: despite revenue change (-38%), EBITDA varies by -98%, reducing margin by 98.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -335 k€ (-42.1% of revenue), which will impact equity.

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

795 335 €

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

779 062 €

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

-1 143 838 €

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

-1 219 078 €

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

-335 029 €

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

-143.8%

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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 130%. Debt level is high: negotiating margin with banks is reduced. 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 255.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.9% 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

129.839%

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

41.749%

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

4.863%

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

255.16

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

16.4%

Solvency indicators evolution
COTE NATURE DEVELOPPEMENT

Sector positioning

Debt ratio
129.84 2025
2023
2024
2025
Q1: 8.45
Med: 46.56
Q3: 129.44
Average +11 pts over 3 years

In 2025, the debt ratio of COTE NATURE DEVELOPPEMENT (129.84) 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
41.75% 2025
2023
2024
2025
Q1: 15.81%
Med: 38.08%
Q3: 61.41%
Good -11 pts over 3 years

In 2025, the financial autonomy of COTE NATURE DEVELOPPEMENT (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
255.16 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 2.01 years
Q3: 5.06 years
Watch +63 pts over 3 years

In 2025, the repayment capacity of COTE NATURE DEVELOPPEMENT (255.16) 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 409.52. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

409.517

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

-47.546

Liquidity indicators evolution
COTE NATURE DEVELOPPEMENT

Sector positioning

Liquidity ratio
409.52 2025
2023
2024
2025
Q1: 130.77
Med: 224.42
Q3: 538.04
Good -13 pts over 3 years

In 2025, the liquidity ratio of COTE NATURE DEVELOPPEMENT (409.52) 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
-47.55x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.42x
Q3: 8.33x
Watch

In 2025, the interest coverage of COTE NATURE DEVELOPPEMENT (-47.5x) 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: 342 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. The gap of 278 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 54 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 8018 days of revenue, i.e. 17.7 M€ to permanently finance. Over 2016-2025, WCR increased by +27%, 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

17 712 993 €

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

342 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

64 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

54 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

8018 j

WCR and payment terms evolution
COTE NATURE DEVELOPPEMENT

Positioning of COTE NATURE DEVELOPPEMENT in its sector

Comparison with sector Culture de légumes, de melons, de racines et de tubercules

Valuation estimate

Based on 138 transactions of similar company sales (all years), the value of COTE NATURE DEVELOPPEMENT is estimated at 329 439 € (range 112 980€ - 553 172€). The price/revenue ratio is 0.41x (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 2025
138 transactions
112k€ 329k€ 553k€
329 439 € Range: 112 980€ - 553 172€
Section all-time Aggregated at NAF section level

Valuation method used

Revenue Multiple
795 335 € × 0.41x = 329 439 €
Range: 112 981€ - 553 172€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 138 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 (Culture de légumes, de melons, de racines et de tubercules)

Compare COTE NATURE DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Culture de légumes, de melons, de racines et de tubercules

Frequently asked questions about COTE NATURE DEVELOPPEMENT

What is the revenue of COTE NATURE DEVELOPPEMENT ?

The revenue of COTE NATURE DEVELOPPEMENT in 2025 is 795 k€.

Is COTE NATURE DEVELOPPEMENT profitable?

COTE NATURE DEVELOPPEMENT recorded a net loss in 2025.

Where is the headquarters of COTE NATURE DEVELOPPEMENT ?

The headquarters of COTE NATURE DEVELOPPEMENT is located in QUIBERON (56170), in the department Morbihan.

Where to find the tax return of COTE NATURE DEVELOPPEMENT ?

The tax return of COTE NATURE DEVELOPPEMENT 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 COTE NATURE DEVELOPPEMENT operate?

COTE NATURE DEVELOPPEMENT operates in the sector Culture de légumes, de melons, de racines et de tubercules (NAF code 01.13Z). See the 'Sector positioning' section above to compare the company with its competitors.