SOC COMMER CEREALES HAUTE LAND : revenue, balance sheet and financial ratios

SOC COMMER CEREALES HAUTE LAND is a French company founded 41 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 LUXEY (40430), this company of category PME shows in 2024 a revenue of 1.8 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 - SOC COMMER CEREALES HAUTE LAND (SIREN 330346735)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 819 074 € 2 009 223 € 2 351 358 € 2 449 975 € 1 856 010 € 2 577 308 € 2 433 728 € 2 708 951 € 2 783 704 €
Net income 664 864 € 386 919 € 231 810 € 187 707 € -5 733 € 164 606 € 30 169 € 39 144 € 10 579 €
EBITDA -121 792 € -160 348 € -46 456 € -79 581 € -39 097 € -46 552 € -3 298 € -12 594 € 21 716 €
Net margin 36.5% 19.3% 9.9% 7.7% -0.3% 6.4% 1.2% 1.4% 0.4%

Revenue and income statement

In 2024, SOC COMMER CEREALES HAUTE LAND achieves revenue of 1.8 M€. Revenue is declining over the period 2016-2024 (CAGR: -5.2%). Slight decline of -9% vs 2023. After deducting consumption (1.8 M€), gross margin stands at 36 k€, i.e. a rate of 2%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -122 k€, representing -6.7% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 665 k€, i.e. 36.5% 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

1 819 074 €

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

36 321 €

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

-121 792 €

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

-122 345 €

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

664 864 €

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

-6.7%

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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 6%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 89%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 36.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

5.903%

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

89.496%

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

36.578%

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

0.384

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

1.1%

Solvency indicators evolution
SOC COMMER CEREALES HAUTE LAND

Sector positioning

Debt ratio
5.9 2024
2022
2023
2024
Q1: 6.05
Med: 44.93
Q3: 120.21
Excellent

In 2024, the debt ratio of SOC COMMER CEREALES HAUTE... (5.90) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
89.5% 2024
2022
2023
2024
Q1: 20.03%
Med: 38.65%
Q3: 57.23%
Excellent +14 pts over 3 years

In 2024, the financial autonomy of SOC COMMER CEREALES HAUTE... (89.5%) 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
0.38 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.88 years
Q3: 5.75 years
Good -6 pts over 3 years

In 2024, the repayment capacity of SOC COMMER CEREALES HAUTE... (0.38) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 306.91. 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

306.907

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

-2.811

Liquidity indicators evolution
SOC COMMER CEREALES HAUTE LAND

Sector positioning

Liquidity ratio
306.91 2024
2022
2023
2024
Q1: 134.88
Med: 211.56
Q3: 350.49
Good +23 pts over 3 years

In 2024, the liquidity ratio of SOC COMMER CEREALES HAUTE... (306.91) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-2.81x 2024
2022
2023
2024
Q1: 0.0x
Med: 8.11x
Q3: 42.47x
Average

In 2024, the interest coverage of SOC COMMER CEREALES HAUTE... (-2.8x) 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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 34 days of revenue, i.e. 172 k€ to permanently finance.

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

172 194 €

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

14 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

27 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

3 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

34 j

WCR and payment terms evolution
SOC COMMER CEREALES HAUTE LAND

Positioning of SOC COMMER CEREALES HAUTE LAND 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 SOC COMMER CEREALES HAUTE LAND is estimated at 536 201 € (range 261 470€ - 1 159 835€). 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 2024
94 tx
261k€ 536k€ 1159k€
536 201 € Range: 261 470€ - 1 159 835€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
1 819 074 € × 0.15x
Estimation 274 903 €
186 576€ - 315 609€
Net Income Multiple 20%
664 864 € × 1.4x
Estimation 928 148 €
373 813€ - 2 426 175€

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 SOC COMMER CEREALES HAUTE LAND 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 SOC COMMER CEREALES HAUTE LAND

What is the revenue of SOC COMMER CEREALES HAUTE LAND ?

The revenue of SOC COMMER CEREALES HAUTE LAND in 2024 is 1.8 M€.

Is SOC COMMER CEREALES HAUTE LAND profitable?

Yes, SOC COMMER CEREALES HAUTE LAND generated a net profit of 665 k€ in 2024.

Where is the headquarters of SOC COMMER CEREALES HAUTE LAND ?

The headquarters of SOC COMMER CEREALES HAUTE LAND is located in LUXEY (40430), in the department Landes.

Where to find the tax return of SOC COMMER CEREALES HAUTE LAND ?

The tax return of SOC COMMER CEREALES HAUTE LAND 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 SOC COMMER CEREALES HAUTE LAND operate?

SOC COMMER CEREALES HAUTE LAND 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.