FRANCE LUZERNE UNION COOPER AGRIC DESHYD : revenue, balance sheet and financial ratios

FRANCE LUZERNE UNION COOPER AGRIC DESHYD is a French company founded 66 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 CHALONS-EN-CHAMPAGNE (51000), this company of category ETI shows in 2025 a revenue of 120.9 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 - FRANCE LUZERNE UNION COOPER AGRIC DESHYD (SIREN 775668965)
Indicator 2025 2024 2023 2022 2021 2020 2019 2017
Revenue 120 875 014 € 68 149 484 € 49 698 188 € 45 148 739 € 40 713 730 € 45 472 547 € 56 481 315 € 41 835 589 €
Net income 3 800 € 3 041 € 2 948 € 1 297 € 2 290 € 2 093 € 1 496 € 3 094 €
EBITDA -2 007 455 € 3 420 931 € 665 385 € 857 252 € 816 222 € 803 311 € 556 839 € 835 935 €
Net margin 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

Revenue and income statement

In 2025, FRANCE LUZERNE UNION COOPER AGRIC DESHYD achieves revenue of 120.9 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +14.2%. Vs 2024, growth of +77% (68.1 M€ -> 120.9 M€). After deducting consumption (117.3 M€), gross margin stands at 3.6 M€, i.e. a rate of 3%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2.0 M€, representing -1.7% of revenue. Warning negative scissor effect: despite revenue change (+77%), EBITDA varies by -159%, reducing margin by 6.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4 k€, i.e. 0.0% 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

120 875 014 €

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

3 550 983 €

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

-2 007 455 €

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

-86 467 €

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

3 800 €

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

-1.7%

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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 1%. 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 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.59%

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

43.234%

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

-1.784%

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

-0.053

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

6.9%

Solvency indicators evolution
FRANCE LUZERNE UNION COOPER AGRIC DESHYD

Sector positioning

Debt ratio
0.59 2025
2023
2024
2025
Q1: 6.47
Med: 45.92
Q3: 121.67
Excellent

In 2025, the debt ratio of FRANCE LUZERNE UNION COOP... (0.59) 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
43.23% 2025
2023
2024
2025
Q1: 19.72%
Med: 40.93%
Q3: 57.41%
Good -22 pts over 3 years

In 2025, the financial autonomy of FRANCE LUZERNE UNION COOP... (43.2%) 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
-0.05 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 2.08 years
Q3: 6.31 years
Excellent

In 2025, the repayment capacity of FRANCE LUZERNE UNION COOP... (-0.05) 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 160.40. 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

160.395

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

0.0

Liquidity indicators evolution
FRANCE LUZERNE UNION COOPER AGRIC DESHYD

Sector positioning

Liquidity ratio
160.4 2025
2023
2024
2025
Q1: 130.13
Med: 212.59
Q3: 336.97
Average -41 pts over 3 years

In 2025, the liquidity ratio of FRANCE LUZERNE UNION COOP... (160.40) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 13.85x
Q3: 38.47x
Average

In 2025, the interest coverage of FRANCE LUZERNE UNION COOP... (0.0x) 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: 41 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Inventory turnover is 58 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 104 days of revenue, i.e. 34.8 M€ to permanently finance. Over 2017-2025, WCR increased by +160%, 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

34 834 970 €

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

41 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

63 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

58 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

104 j

WCR and payment terms evolution
FRANCE LUZERNE UNION COOPER AGRIC DESHYD

Positioning of FRANCE LUZERNE UNION COOPER AGRIC DESHYD 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 FRANCE LUZERNE UNION COOPER AGRIC DESHYD is estimated at 10 962 289 € (range 7 439 473€ - 12 588 602€). 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
7439k€ 10962k€ 12588k€
10 962 289 € Range: 7 439 473€ - 12 588 602€
NAF 5 all-time

Valuation detail by method

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Revenue Multiple 30%
120 875 014 € × 0.15x
Estimation 18 266 946 €
12 397 699€ - 20 971 760€
Net Income Multiple 20%
3 800 € × 1.4x
Estimation 5 305 €
2 137€ - 13 867€

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 FRANCE LUZERNE UNION COOPER AGRIC DESHYD 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 FRANCE LUZERNE UNION COOPER AGRIC DESHYD

What is the revenue of FRANCE LUZERNE UNION COOPER AGRIC DESHYD ?

The revenue of FRANCE LUZERNE UNION COOPER AGRIC DESHYD in 2025 is 120.9 M€.

Is FRANCE LUZERNE UNION COOPER AGRIC DESHYD profitable?

Yes, FRANCE LUZERNE UNION COOPER AGRIC DESHYD generated a net profit of 4 k€ in 2025.

Where is the headquarters of FRANCE LUZERNE UNION COOPER AGRIC DESHYD ?

The headquarters of FRANCE LUZERNE UNION COOPER AGRIC DESHYD is located in CHALONS-EN-CHAMPAGNE (51000), in the department Marne.

Where to find the tax return of FRANCE LUZERNE UNION COOPER AGRIC DESHYD ?

The tax return of FRANCE LUZERNE UNION COOPER AGRIC DESHYD 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 FRANCE LUZERNE UNION COOPER AGRIC DESHYD operate?

FRANCE LUZERNE UNION COOPER AGRIC DESHYD 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.