LES COOPERATEURS DE NORMANDIE PICARDIE : revenue, balance sheet and financial ratios

LES COOPERATEURS DE NORMANDIE PICARDIE is a French company founded 71 years ago, specialized in the sector Supermarchés. Based in LE GRAND-QUEVILLY (76120), this company of category ETI shows in 2023 a revenue of 28.7 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 - LES COOPERATEURS DE NORMANDIE PICARDIE (SIREN 550501985)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 28 735 955 € 29 198 775 € 32 164 244 € 83 960 505 € 106 446 263 € 114 562 296 € 110 982 596 € 115 899 749 €
Net income -7 497 326 € -5 851 523 € -8 280 518 € -8 420 909 € -6 351 494 € -27 250 133 € -6 510 756 € -131 002 €
EBITDA -715 948 € -803 470 € -3 674 054 € -4 388 992 € -4 842 391 € -5 467 013 € -8 111 793 € -7 872 421 €
Net margin -26.1% -20.0% -25.7% -10.0% -6.0% -23.8% -5.9% -0.1%

Revenue and income statement

In 2023, LES COOPERATEURS DE NORMANDIE PICARDIE achieves revenue of 28.7 M€. Revenue is declining over the period 2016-2023 (CAGR: -18.1%). Slight decline of -2% vs 2022. After deducting consumption (17.5 M€), gross margin stands at 11.2 M€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -716 k€, representing -2.5% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -7.5 M€ (-26.1% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

28 735 955 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

11 219 090 €

EBITDA (2023) ?
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

-715 948 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

128 595 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-7 497 326 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.5%

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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 278%. 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 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 12.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 5.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

278.009%

Financial autonomy (2023) ?
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

18.461%

Cash flow / Revenue (2023) ?
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

5.05%

Repayment capacity (2023) ?
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

12.364

Asset age ratio (2023) ?
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

50.9%

Solvency indicators evolution
LES COOPERATEURS DE NORMANDIE PICARDIE

Sector positioning

Debt ratio
278.01 2023
2021
2022
2023
Q1: 1.68
Med: 39.2
Q3: 112.83
Average +6 pts over 3 years

In 2023, the debt ratio of LES COOPERATEURS DE NORMA... (278.01) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
18.46% 2023
2021
2022
2023
Q1: 14.25%
Med: 30.96%
Q3: 46.43%
Average -32 pts over 3 years

In 2023, the financial autonomy of LES COOPERATEURS DE NORMA... (18.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
12.36 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 1.06 years
Q3: 3.1 years
Watch +50 pts over 3 years

In 2023, the repayment capacity of LES COOPERATEURS DE NORMA... (12.36) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 118.80. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

118.804

Interest coverage (2023) ?
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

-1417.059

Liquidity indicators evolution
LES COOPERATEURS DE NORMANDIE PICARDIE

Sector positioning

Liquidity ratio
118.8 2023
2021
2022
2023
Q1: 109.19
Med: 142.79
Q3: 196.22
Average -26 pts over 3 years

In 2023, the liquidity ratio of LES COOPERATEURS DE NORMA... (118.80) 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
-1417.06x 2023
2021
2022
2023
Q1: 0.0x
Med: 1.41x
Q3: 5.66x
Watch -8 pts over 3 years

In 2023, the interest coverage of LES COOPERATEURS DE NORMA... (-1417.1x) 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: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 33 days of revenue, i.e. 2.6 M€ to permanently finance. Notable WCR improvement over the period (-83%), freeing up cash.

Operating WCR (2023) ?
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

2 644 283 €

Customer credit (2023) ?
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

16 j

Supplier credit (2023) ?
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

37 j

Inventory turnover (2023) ?
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

18 j

WCR in days of revenue (2023) ?
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

33 j

WCR and payment terms evolution
LES COOPERATEURS DE NORMANDIE PICARDIE

Positioning of LES COOPERATEURS DE NORMANDIE PICARDIE in its sector

Comparison with sector Supermarchés

Valuation estimate

Based on 357 transactions of similar company sales in 2023, the value of LES COOPERATEURS DE NORMANDIE PICARDIE is estimated at 9 442 357 € (range 5 661 281€ - 15 204 597€). The price/revenue ratio is 0.33x (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 2023
357 transactions
5661k€ 9442k€ 15204k€
9 442 357 € Range: 5 661 281€ - 15 204 597€
NAF 5 année 2023

Valuation method used

Revenue Multiple
28 735 955 € × 0.33x = 9 442 358 €
Range: 5 661 281€ - 15 204 598€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 357 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 (Supermarchés)

Compare LES COOPERATEURS DE NORMANDIE PICARDIE with other companies in the same sector:

Voir toutes les statistiques du secteur Supermarchés

Frequently asked questions about LES COOPERATEURS DE NORMANDIE PICARDIE

What is the revenue of LES COOPERATEURS DE NORMANDIE PICARDIE ?

The revenue of LES COOPERATEURS DE NORMANDIE PICARDIE in 2023 is 28.7 M€.

Is LES COOPERATEURS DE NORMANDIE PICARDIE profitable?

LES COOPERATEURS DE NORMANDIE PICARDIE recorded a net loss in 2023.

Where is the headquarters of LES COOPERATEURS DE NORMANDIE PICARDIE ?

The headquarters of LES COOPERATEURS DE NORMANDIE PICARDIE is located in LE GRAND-QUEVILLY (76120), in the department Seine-Maritime.

Where to find the tax return of LES COOPERATEURS DE NORMANDIE PICARDIE ?

The tax return of LES COOPERATEURS DE NORMANDIE PICARDIE 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 LES COOPERATEURS DE NORMANDIE PICARDIE operate?

LES COOPERATEURS DE NORMANDIE PICARDIE operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.