Employees: 12 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1991-12-01 (34 years)Status: ActiveBusiness sector: Fabrication industrielle de pain et de pâtisserie fraîcheLocation: ALBAN (81250), Tarn
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.
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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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
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
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
13.512
4.325
0.955
0.0
16.052
29.696
49.16
262.582
236.213
Financial autonomy
71.732
68.08
65.985
66.649
59.887
57.743
49.005
15.096
20.78
Repayment capacity
-0.773
-0.219
-0.056
0.0
-0.91
None
None
None
None
Cash flow / Revenue
-10.056%
-10.032%
-7.676%
1.358%
-7.164%
None%
None%
None%
None%
Sector positioning
Debt ratio
236.212024
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
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
303.189
190.707
150.606
153.197
162.082
211.186
204.419
119.288
151.653
Interest coverage
-3.365
-1.579
-0.81
12.523
-2.075
None
None
None
None
Sector positioning
Liquidity ratio
151.652024
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
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
67 870 €
-23 755 €
-159 859 €
-155 605 €
-420 961 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
17
19
23
22
18
0
0
0
0
Customer payment term (days)
33
32
24
29
32
0
0
0
0
Supplier payment term (days)
33
34
47
50
43
0
0
0
0
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 value2024
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
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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:
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.
Item evolution
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