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CUMA DE L'ABERGEMENT CLEMENCIAT : revenue, balance sheet and financial ratios

CUMA DE L'ABERGEMENT CLEMENCIAT is a French company founded 126 years ago, specialized in the sector Activités de soutien aux cultures. Based in L'ABERGEMENT-CLEMENCIAT (01400), this company of category PME shows in 2016 a revenue of 986 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 - CUMA DE L'ABERGEMENT CLEMENCIAT (SIREN 779289941)
Indicator 2017 2016
Revenue N/C 986 455 €
Net income 52 783 € 125 592 €
EBITDA -607 873 € 688 747 €
Net margin N/C 12.7%

Revenue and income statement

In 2017, CUMA DE L'ABERGEMENT CLEMENCIAT generates positive net income of 53 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2017: 126 k€ -> 53 k€.

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

-163 621 €

EBITDA (2017) ?
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

-607 873 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-15 147 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

52 783 €

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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 67%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 55%. 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 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

67.38%

Financial autonomy (2017) ?
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

55.487%

Repayment capacity (2017) ?
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

2.112

Asset age ratio (2017) ?
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

39.6%

Solvency indicators evolution
CUMA DE L'ABERGEMENT CLEMENCIAT

Sector positioning

Debt ratio
67.38 2017
2016
2017
Q1: 33.54
Med: 174.34
Q3: 564.42
Good

In 2017, the debt ratio of CUMA DE L'ABERGEMENT CLEM... (67.38) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
55.49% 2017
2016
2017
Q1: 12.89%
Med: 34.58%
Q3: 63.36%
Good

In 2017, the financial autonomy of CUMA DE L'ABERGEMENT CLEM... (55.5%) 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
2.11 years 2017
2016
2017
Q1: 0.52 years
Med: 2.29 years
Q3: 4.24 years
Good -10 pts over 2 years

In 2017, the repayment capacity of CUMA DE L'ABERGEMENT CLEM... (2.11) 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 480.45. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

480.453

Interest coverage (2017) ?
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

-3.241

Liquidity indicators evolution
CUMA DE L'ABERGEMENT CLEMENCIAT

Sector positioning

Liquidity ratio
480.45 2017
2016
2017
Q1: 91.91
Med: 161.74
Q3: 304.93
Excellent

In 2017, the liquidity ratio of CUMA DE L'ABERGEMENT CLEM... (480.45) 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
-3.24x 2017
2016
2017
Q1: 0.56x
Med: 3.83x
Q3: 7.39x
Average -23 pts over 2 years

In 2017, the interest coverage of CUMA DE L'ABERGEMENT CLEM... (-3.2x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model).

Operating WCR (2017) ?
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

0 €

Customer credit (2017) ?
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

0 j

Supplier credit (2017) ?
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

32 j

Inventory turnover (2017) ?
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 and payment terms evolution
CUMA DE L'ABERGEMENT CLEMENCIAT

Positioning of CUMA DE L'ABERGEMENT CLEMENCIAT in its sector

Comparison with sector Activités de soutien aux cultures

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of CUMA DE L'ABERGEMENT CLEMENCIAT is estimated at 93 183 € (range 42 602€ - 273 964€). 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 2017
50 tx
42k€ 93k€ 273k€
93 183 € Range: 42 602€ - 273 964€
NAF 5 all-time

Valuation method used

Net Income Multiple
52 783 € × 1.8x = 93 183 €
Range: 42 602€ - 273 965€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Activités de soutien aux cultures)

Compare CUMA DE L'ABERGEMENT CLEMENCIAT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de soutien aux cultures

Frequently asked questions about CUMA DE L'ABERGEMENT CLEMENCIAT

What is the revenue of CUMA DE L'ABERGEMENT CLEMENCIAT ?

The revenue of CUMA DE L'ABERGEMENT CLEMENCIAT in 2016 is 986 k€.

Is CUMA DE L'ABERGEMENT CLEMENCIAT profitable?

Yes, CUMA DE L'ABERGEMENT CLEMENCIAT generated a net profit of 53 k€ in 2017.

Where is the headquarters of CUMA DE L'ABERGEMENT CLEMENCIAT ?

The headquarters of CUMA DE L'ABERGEMENT CLEMENCIAT is located in L'ABERGEMENT-CLEMENCIAT (01400), in the department Ain.

Where to find the tax return of CUMA DE L'ABERGEMENT CLEMENCIAT ?

The tax return of CUMA DE L'ABERGEMENT CLEMENCIAT 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 CUMA DE L'ABERGEMENT CLEMENCIAT operate?

CUMA DE L'ABERGEMENT CLEMENCIAT operates in the sector Activités de soutien aux cultures (NAF code 01.61Z). See the 'Sector positioning' section above to compare the company with its competitors.