SCA CEREALES BIOLOG NORMANDIE ILE FRANCE : revenue, balance sheet and financial ratios

SCA CEREALES BIOLOG NORMANDIE ILE FRANCE is a French company founded 37 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 MARCILLY-LA-CAMPAGNE (27320), this company of category PME shows in 2025 a revenue of 15.6 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 - SCA CEREALES BIOLOG NORMANDIE ILE FRANCE (SIREN 347978231)
Indicator 2025 2024 2023 2021 2017 2016
Revenue 15 570 728 € 17 134 681 € 17 976 662 € 16 460 531 € 7 403 998 € 9 948 477 €
Net income 298 762 € 227 694 € 93 255 € 497 362 € -47 709 € 92 649 €
EBITDA 748 181 € 1 241 548 € 1 047 715 € 766 147 € -112 153 € 276 770 €
Net margin 1.9% 1.3% 0.5% 3.0% -0.6% 0.9%

Revenue and income statement

In 2025, SCA CEREALES BIOLOG NORMANDIE ILE FRANCE achieves revenue of 15.6 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +5.1%. Slight decline of -9% vs 2024. After deducting consumption (9.7 M€), gross margin stands at 5.9 M€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 748 k€, representing 4.8% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -40%, reducing margin by 2.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 299 k€, i.e. 1.9% 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

15 570 728 €

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

5 865 669 €

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

748 181 €

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

494 871 €

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

298 762 €

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

4.8%

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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 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 64%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

36.442%

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

64.44%

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

1.738%

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

9.424

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

52.8%

Solvency indicators evolution
SCA CEREALES BIOLOG NORMANDIE ILE FRANCE

Sector positioning

Debt ratio
36.44 2025
2023
2024
2025
Q1: 6.47
Med: 45.92
Q3: 121.67
Good -20 pts over 3 years

In 2025, the debt ratio of SCA CEREALES BIOLOG NORMA... (36.44) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
64.44% 2025
2023
2024
2025
Q1: 19.72%
Med: 40.93%
Q3: 57.41%
Excellent +14 pts over 3 years

In 2025, the financial autonomy of SCA CEREALES BIOLOG NORMA... (64.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
9.42 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 2.08 years
Q3: 6.31 years
Average +7 pts over 3 years

In 2025, the repayment capacity of SCA CEREALES BIOLOG NORMA... (9.42) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 450.84. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 28.7x. Operating income very largely covers interest expenses: high safety margin.

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

450.841

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

28.684

Liquidity indicators evolution
SCA CEREALES BIOLOG NORMANDIE ILE FRANCE

Sector positioning

Liquidity ratio
450.84 2025
2023
2024
2025
Q1: 130.13
Med: 212.59
Q3: 336.97
Excellent +31 pts over 3 years

In 2025, the liquidity ratio of SCA CEREALES BIOLOG NORMA... (450.84) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
28.68x 2025
2023
2024
2025
Q1: 0.0x
Med: 13.85x
Q3: 38.47x
Good -10 pts over 3 years

In 2025, the interest coverage of SCA CEREALES BIOLOG NORMA... (28.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 15 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Inventory turnover is 40 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 78 days of revenue, i.e. 3.4 M€ to permanently finance.

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

3 359 696 €

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

15 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

17 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

40 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

78 j

WCR and payment terms evolution
SCA CEREALES BIOLOG NORMANDIE ILE FRANCE

Positioning of SCA CEREALES BIOLOG NORMANDIE ILE FRANCE 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 SCA CEREALES BIOLOG NORMANDIE ILE FRANCE is estimated at 971 774 € (range 620 423€ - 1 808 444€). With an EBITDA of 748 181€, the sector multiple of 0.5x is applied. 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
620k€ 971k€ 1808k€
971 774 € Range: 620 423€ - 1 808 444€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
748 181 € × 0.5x
Estimation 364 868 €
215 438€ - 1 559 891€
Revenue Multiple 30%
15 570 728 € × 0.15x
Estimation 2 353 089 €
1 597 031€ - 2 701 514€
Net Income Multiple 20%
298 762 € × 1.4x
Estimation 417 071 €
167 976€ - 1 090 221€

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 SCA CEREALES BIOLOG NORMANDIE ILE FRANCE 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 SCA CEREALES BIOLOG NORMANDIE ILE FRANCE

What is the revenue of SCA CEREALES BIOLOG NORMANDIE ILE FRANCE ?

The revenue of SCA CEREALES BIOLOG NORMANDIE ILE FRANCE in 2025 is 15.6 M€.

Is SCA CEREALES BIOLOG NORMANDIE ILE FRANCE profitable?

Yes, SCA CEREALES BIOLOG NORMANDIE ILE FRANCE generated a net profit of 299 k€ in 2025.

Where is the headquarters of SCA CEREALES BIOLOG NORMANDIE ILE FRANCE ?

The headquarters of SCA CEREALES BIOLOG NORMANDIE ILE FRANCE is located in MARCILLY-LA-CAMPAGNE (27320), in the department Eure.

Where to find the tax return of SCA CEREALES BIOLOG NORMANDIE ILE FRANCE ?

The tax return of SCA CEREALES BIOLOG NORMANDIE ILE FRANCE 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 SCA CEREALES BIOLOG NORMANDIE ILE FRANCE operate?

SCA CEREALES BIOLOG NORMANDIE ILE FRANCE 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.