EXPLOITATION AGRICOLE DE LA BASSE-POINTE : revenue, balance sheet and financial ratios

EXPLOITATION AGRICOLE DE LA BASSE-POINTE is a French company founded 52 years ago, specialized in the sector Culture de la canne à sucre. Based in SAINT PIERRE (97250), this company of category PME shows in 2024 a revenue of 2.2 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 - EXPLOITATION AGRICOLE DE LA BASSE-POINTE (SIREN 303160550)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 206 984 € 1 937 241 € 1 835 077 € 1 795 022 € 1 924 549 € 1 654 960 € 1 901 906 € 1 742 606 € 2 162 050 €
Net income 594 408 € 309 928 € 170 450 € 389 997 € 756 630 € 416 309 € 502 180 € 329 378 € 569 840 €
EBITDA 639 038 € 501 453 € 474 778 € 629 896 € 677 647 € 482 112 € 787 359 € 648 661 € 913 162 €
Net margin 26.9% 16.0% 9.3% 21.7% 39.3% 25.2% 26.4% 18.9% 26.4%

Revenue and income statement

In 2024, EXPLOITATION AGRICOLE DE LA BASSE-POINTE achieves revenue of 2.2 M€. Revenue is growing positively over 9 years (CAGR: +0.3%). Vs 2023, growth of +14% (1.9 M€ -> 2.2 M€). After deducting consumption (347 k€), gross margin stands at 1.9 M€, i.e. a rate of 84%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 639 k€, representing 29.0% of revenue. Positive scissor effect: EBITDA margin improves by +3.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 594 k€, i.e. 26.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 206 984 €

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

1 859 778 €

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

639 038 €

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

81 990 €

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

594 408 €

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

29.0%

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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 98%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 50.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.002%

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

97.619%

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

50.307%

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

41.7%

Solvency indicators evolution
EXPLOITATION AGRICOLE DE LA BASSE-POINTE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.01
Med: 11.71
Q3: 86.99
Excellent -18 pts over 3 years

In 2024, the debt ratio of EXPLOITATION AGRICOLE DE ... (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
97.62% 2024
2022
2023
2024
Q1: 33.52%
Med: 58.64%
Q3: 86.57%
Excellent

In 2024, the financial autonomy of EXPLOITATION AGRICOLE DE ... (97.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.28 years
Q3: 0.65 years
Excellent -47 pts over 3 years

In 2024, the repayment capacity of EXPLOITATION AGRICOLE DE ... (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 2027.30. 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

2027.304

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

0.0

Liquidity indicators evolution
EXPLOITATION AGRICOLE DE LA BASSE-POINTE

Sector positioning

Liquidity ratio
2027.3 2024
2022
2023
2024
Q1: 157.66
Med: 270.77
Q3: 768.69
Excellent +8 pts over 3 years

In 2024, the liquidity ratio of EXPLOITATION AGRICOLE DE ... (2027.30) 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
0.0x 2024
2022
2023
2024
Q1: 0.6x
Med: 3.59x
Q3: 21.07x
Watch -23 pts over 3 years

In 2024, the interest coverage of EXPLOITATION AGRICOLE DE ... (0.0x) 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: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Inventory turnover is 50 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 867 days of revenue, i.e. 5.3 M€ to permanently finance. Over 2016-2024, WCR increased by +54%, 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

5 315 808 €

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

50 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

56 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

50 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

867 j

WCR and payment terms evolution
EXPLOITATION AGRICOLE DE LA BASSE-POINTE

Positioning of EXPLOITATION AGRICOLE DE LA BASSE-POINTE in its sector

Comparison with sector Culture de la canne à sucre

Valuation estimate

Based on 138 transactions of similar company sales (all years), the value of EXPLOITATION AGRICOLE DE LA BASSE-POINTE is estimated at 1 633 532 € (range 574 809€ - 3 017 031€). With an EBITDA of 639 038€, the sector multiple of 3.3x is applied. 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 2024
138 transactions
574k€ 1633k€ 3017k€
1 633 532 € Range: 574 809€ - 3 017 031€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
639 038 € × 3.3x
Estimation 2 137 491 €
707 040€ - 3 189 255€
Revenue Multiple 30%
2 206 984 € × 0.41x
Estimation 914 164 €
313 512€ - 1 535 004€
Net Income Multiple 20%
594 408 € × 2.4x
Estimation 1 452 691 €
636 181€ - 4 809 515€
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 la canne à sucre)

Compare EXPLOITATION AGRICOLE DE LA BASSE-POINTE with other companies in the same sector:

Voir toutes les statistiques du secteur Culture de la canne à sucre

Frequently asked questions about EXPLOITATION AGRICOLE DE LA BASSE-POINTE

What is the revenue of EXPLOITATION AGRICOLE DE LA BASSE-POINTE ?

The revenue of EXPLOITATION AGRICOLE DE LA BASSE-POINTE in 2024 is 2.2 M€.

Is EXPLOITATION AGRICOLE DE LA BASSE-POINTE profitable?

Yes, EXPLOITATION AGRICOLE DE LA BASSE-POINTE generated a net profit of 594 k€ in 2024.

Where is the headquarters of EXPLOITATION AGRICOLE DE LA BASSE-POINTE ?

The headquarters of EXPLOITATION AGRICOLE DE LA BASSE-POINTE is located in SAINT PIERRE (97250), in the department Martinique.

Where to find the tax return of EXPLOITATION AGRICOLE DE LA BASSE-POINTE ?

The tax return of EXPLOITATION AGRICOLE DE LA BASSE-POINTE 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 EXPLOITATION AGRICOLE DE LA BASSE-POINTE operate?

EXPLOITATION AGRICOLE DE LA BASSE-POINTE operates in the sector Culture de la canne à sucre (NAF code 01.14Z). See the 'Sector positioning' section above to compare the company with its competitors.