LA COUPIAGAISE : revenue, balance sheet and financial ratios

LA COUPIAGAISE is a French company founded 34 years ago, specialized in the sector Fabrication industrielle de pain et de pâtisserie fraîche. Based in ALBAN (81250), this company of category PME shows in 2020 a revenue of 2.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LA COUPIAGAISE (SIREN 384032447)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 2 689 676 € 3 191 249 € 3 207 441 € 3 545 545 € 3 817 194 €
Net income 60 364 € -508 610 € -188 701 € -59 651 € -263 830 € -52 144 € -327 194 € -359 202 € -488 657 €
EBITDA N/C N/C N/C N/C -195 949 € 28 356 € -258 691 € -360 455 € -391 386 €
Net margin N/C N/C N/C N/C -9.8% -1.6% -10.2% -10.1% -12.8%

Revenue and income statement

In 2024, LA COUPIAGAISE generates positive net income of 60 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

60 364 €

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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 236%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 21%. The balance between equity and debt is satisfactory.

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

236.213%

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

20.78%

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

17.5%

Solvency indicators evolution
LA COUPIAGAISE

Sector positioning

Debt ratio
236.21 2024
2022
2023
2024
Q1: 0.01
Med: 31.43
Q3: 103.18
Watch +25 pts over 3 years

In 2024, the debt ratio of LA COUPIAGAISE (236.21) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
20.78% 2024
2022
2023
2024
Q1: 10.05%
Med: 32.57%
Q3: 56.13%
Average -36 pts over 3 years

In 2024, the financial autonomy of LA COUPIAGAISE (20.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 151.65. 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

151.653

Liquidity indicators evolution
LA COUPIAGAISE

Sector positioning

Liquidity ratio
151.65 2024
2022
2023
2024
Q1: 103.03
Med: 152.34
Q3: 235.38
Average -18 pts over 3 years

In 2024, the liquidity ratio of LA COUPIAGAISE (151.65) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
LA COUPIAGAISE

Positioning of LA COUPIAGAISE in its sector

Comparison with sector Fabrication industrielle de pain et de pâtisserie fraîche

Valuation estimate

Based on 203 transactions of similar company sales in 2024, the value of LA COUPIAGAISE is estimated at 531 935 € (range 275 551€ - 997 708€). 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
203 transactions
275k€ 531k€ 997k€
531 935 € Range: 275 551€ - 997 708€
NAF 5 année 2024

Valuation method used

Net Income Multiple
60 364 € × 8.8x = 531 935 €
Range: 275 551€ - 997 708€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 203 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 (Fabrication industrielle de pain et de pâtisserie fraîche)

Compare LA COUPIAGAISE with other companies in the same sector:

Frequently asked questions about LA COUPIAGAISE

What is the revenue of LA COUPIAGAISE ?

The revenue of LA COUPIAGAISE in 2020 is 2.7 M€.

Is LA COUPIAGAISE profitable?

Yes, LA COUPIAGAISE generated a net profit of 60 k€ in 2024.

Where is the headquarters of LA COUPIAGAISE ?

The headquarters of LA COUPIAGAISE is located in ALBAN (81250), in the department Tarn.

Where to find the tax return of LA COUPIAGAISE ?

The tax return of LA COUPIAGAISE 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 LA COUPIAGAISE operate?

LA COUPIAGAISE operates in the sector Fabrication industrielle de pain et de pâtisserie fraîche (NAF code 10.71A). See the 'Sector positioning' section above to compare the company with its competitors.