SARL EXPL CHAMPIGNONNIERE RUOL : revenue, balance sheet and financial ratios

SARL EXPL CHAMPIGNONNIERE RUOL is a French company founded 40 years ago, specialized in the sector Culture de légumes, de melons, de racines et de tubercules. Based in BILLY-SUR-AISNE (02200), this company of category PME shows in 2024 a revenue of 16.5 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 - SARL EXPL CHAMPIGNONNIERE RUOL (SIREN 333533925)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 16 469 540 € 17 305 843 € 14 985 359 € 14 590 599 € 14 681 250 € 13 582 375 € 13 469 228 € 13 571 069 € 12 279 683 €
Net income 55 095 € 1 196 459 € -812 917 € 23 769 € 53 946 € 40 083 € 181 762 € 428 991 € 208 001 €
EBITDA -934 997 € -1 293 296 € -705 935 € -210 270 € -110 034 € 283 805 € 375 610 € 592 809 € 405 060 €
Net margin 0.3% 6.9% -5.4% 0.2% 0.4% 0.3% 1.3% 3.2% 1.7%

Revenue and income statement

In 2024, SARL EXPL CHAMPIGNONNIERE RUOL achieves revenue of 16.5 M€. Revenue is growing positively over 9 years (CAGR: +3.7%). Slight decline of -5% vs 2023. After deducting consumption (7.4 M€), gross margin stands at 9.1 M€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -935 k€, representing -5.7% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 55 k€, i.e. 0.3% 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

16 469 540 €

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

9 115 467 €

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

-934 997 €

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

-949 351 €

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

55 095 €

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

-5.7%

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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 74%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 14.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

73.654%

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

30.949%

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

0.596%

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

14.78

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

14.7%

Solvency indicators evolution
SARL EXPL CHAMPIGNONNIERE RUOL

Sector positioning

Debt ratio
73.65 2024
2022
2023
2024
Q1: 5.96
Med: 41.62
Q3: 134.36
Average +8 pts over 3 years

In 2024, the debt ratio of SARL EXPL CHAMPIGNONNIERE... (73.65) 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
30.95% 2024
2022
2023
2024
Q1: 11.38%
Med: 34.06%
Q3: 57.22%
Average +18 pts over 3 years

In 2024, the financial autonomy of SARL EXPL CHAMPIGNONNIERE... (30.9%) 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
14.78 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.96 years
Watch +53 pts over 3 years

In 2024, the repayment capacity of SARL EXPL CHAMPIGNONNIERE... (14.78) 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 184.83. 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

184.831

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

-6.962

Liquidity indicators evolution
SARL EXPL CHAMPIGNONNIERE RUOL

Sector positioning

Liquidity ratio
184.83 2024
2022
2023
2024
Q1: 125.21
Med: 209.59
Q3: 411.22
Average +20 pts over 3 years

In 2024, the liquidity ratio of SARL EXPL CHAMPIGNONNIERE... (184.83) 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
-6.96x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.41x
Q3: 8.21x
Average

In 2024, the interest coverage of SARL EXPL CHAMPIGNONNIERE... (-7.0x) 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: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). Inventory turnover is 30 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 47 days of revenue, i.e. 2.1 M€ to permanently finance. Notable WCR improvement over the period (-32%), freeing up cash.

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

2 135 605 €

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

26 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

58 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

30 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

47 j

WCR and payment terms evolution
SARL EXPL CHAMPIGNONNIERE RUOL

Positioning of SARL EXPL CHAMPIGNONNIERE RUOL in its sector

Comparison with sector Culture de légumes, de melons, de racines et de tubercules

Valuation estimate

Based on 138 transactions of similar company sales (all years), the value of SARL EXPL CHAMPIGNONNIERE RUOL is estimated at 4 147 009 € (range 1 427 328€ - 7 051 264€). 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
1427k€ 4147k€ 7051k€
4 147 009 € Range: 1 427 328€ - 7 051 264€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
16 469 540 € × 0.41x
Estimation 6 821 917 €
2 339 570€ - 11 454 916€
Net Income Multiple 20%
55 095 € × 2.4x
Estimation 134 648 €
58 967€ - 445 788€
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 légumes, de melons, de racines et de tubercules)

Compare SARL EXPL CHAMPIGNONNIERE RUOL with other companies in the same sector:

Voir toutes les statistiques du secteur Culture de légumes, de melons, de racines et de tubercules

Frequently asked questions about SARL EXPL CHAMPIGNONNIERE RUOL

What is the revenue of SARL EXPL CHAMPIGNONNIERE RUOL ?

The revenue of SARL EXPL CHAMPIGNONNIERE RUOL in 2024 is 16.5 M€.

Is SARL EXPL CHAMPIGNONNIERE RUOL profitable?

Yes, SARL EXPL CHAMPIGNONNIERE RUOL generated a net profit of 55 k€ in 2024.

Where is the headquarters of SARL EXPL CHAMPIGNONNIERE RUOL ?

The headquarters of SARL EXPL CHAMPIGNONNIERE RUOL is located in BILLY-SUR-AISNE (02200), in the department Aisne.

Where to find the tax return of SARL EXPL CHAMPIGNONNIERE RUOL ?

The tax return of SARL EXPL CHAMPIGNONNIERE RUOL 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 SARL EXPL CHAMPIGNONNIERE RUOL operate?

SARL EXPL CHAMPIGNONNIERE RUOL operates in the sector Culture de légumes, de melons, de racines et de tubercules (NAF code 01.13Z). See the 'Sector positioning' section above to compare the company with its competitors.