SOC COMMERCIALE DE PRODUITS AGRICOLES : revenue, balance sheet and financial ratios

SOC COMMERCIALE DE PRODUITS AGRICOLES is a French company founded 60 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 LE PUY-NOTRE-DAME (49260), this company of category ETI shows in 2025 a revenue of 42.4 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 COMMERCIALE DE PRODUITS AGRICOLES (SIREN 666680145)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 42 444 788 € 54 493 285 € 55 220 267 € 58 780 327 € 45 965 533 € 49 105 086 € 55 709 163 € 45 657 223 € 24 065 194 €
Net income -809 781 € 20 558 € 144 035 € 272 879 € 265 157 € 268 496 € 169 018 € 265 644 € 281 308 €
EBITDA 965 015 € 1 368 970 € 1 769 671 € 1 543 831 € 607 523 € 1 211 370 € 1 236 355 € 973 659 € 546 925 €
Net margin -1.9% 0.0% 0.3% 0.5% 0.6% 0.5% 0.3% 0.6% 1.2%

Revenue and income statement

In 2025, SOC COMMERCIALE DE PRODUITS AGRICOLES achieves revenue of 42.4 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.4%. Significant drop of -22% vs 2024. After deducting consumption (34.0 M€), gross margin stands at 8.4 M€, i.e. a rate of 20%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 965 k€, representing 2.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -810 k€ (-1.9% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

42 444 788 €

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

8 432 735 €

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

965 015 €

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

-14 544 €

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

-809 781 €

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

2.3%

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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 376%. 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 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 111.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.4% 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

376.07%

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

16.527%

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

0.358%

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

111.839

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

38.5%

Solvency indicators evolution
SOC COMMERCIALE DE PRODUITS AGRICOLES

Sector positioning

Debt ratio
376.07 2025
2023
2024
2025
Q1: 6.47
Med: 45.92
Q3: 121.67
Watch

In 2025, the debt ratio of SOC COMMERCIALE DE PRODUI... (376.07) 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
16.53% 2025
2023
2024
2025
Q1: 19.72%
Med: 40.93%
Q3: 57.41%
Average

In 2025, the financial autonomy of SOC COMMERCIALE DE PRODUI... (16.5%) 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
111.84 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 2.08 years
Q3: 6.31 years
Watch

In 2025, the repayment capacity of SOC COMMERCIALE DE PRODUI... (111.84) 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 282.48. 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 91.5x. 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

282.482

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

91.534

Liquidity indicators evolution
SOC COMMERCIALE DE PRODUITS AGRICOLES

Sector positioning

Liquidity ratio
282.48 2025
2023
2024
2025
Q1: 130.13
Med: 212.59
Q3: 336.97
Good -11 pts over 3 years

In 2025, the liquidity ratio of SOC COMMERCIALE DE PRODUI... (282.48) 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
91.53x 2025
2023
2024
2025
Q1: 0.0x
Med: 13.85x
Q3: 38.47x
Excellent

In 2025, the interest coverage of SOC COMMERCIALE DE PRODUI... (91.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 63 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. The company must finance 21 days of gap between collections and payments. Inventory turnover is 41 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 113 days of revenue, i.e. 13.3 M€ to permanently finance. Over 2017-2025, WCR increased by +104%, requiring additional financing.

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

13 308 988 €

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

63 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

42 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

41 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

113 j

WCR and payment terms evolution
SOC COMMERCIALE DE PRODUITS AGRICOLES

Positioning of SOC COMMERCIALE DE PRODUITS AGRICOLES 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 COMMERCIALE DE PRODUITS AGRICOLES is estimated at 2 699 520 € (range 1 806 197€ - 4 019 038€). With an EBITDA of 965 015€, 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
1806k€ 2699k€ 4019k€
2 699 520 € Range: 1 806 197€ - 4 019 038€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
965 015 € × 0.5x
Estimation 470 613 €
277 875€ - 2 011 971€
Revenue Multiple 30%
42 444 788 € × 0.15x
Estimation 6 414 367 €
4 353 403€ - 7 364 151€

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 COMMERCIALE DE PRODUITS AGRICOLES 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 COMMERCIALE DE PRODUITS AGRICOLES

What is the revenue of SOC COMMERCIALE DE PRODUITS AGRICOLES ?

The revenue of SOC COMMERCIALE DE PRODUITS AGRICOLES in 2025 is 42.4 M€.

Is SOC COMMERCIALE DE PRODUITS AGRICOLES profitable?

SOC COMMERCIALE DE PRODUITS AGRICOLES recorded a net loss in 2025.

Where is the headquarters of SOC COMMERCIALE DE PRODUITS AGRICOLES ?

The headquarters of SOC COMMERCIALE DE PRODUITS AGRICOLES is located in LE PUY-NOTRE-DAME (49260), in the department Maine-et-Loire.

Where to find the tax return of SOC COMMERCIALE DE PRODUITS AGRICOLES ?

The tax return of SOC COMMERCIALE DE PRODUITS AGRICOLES 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 COMMERCIALE DE PRODUITS AGRICOLES operate?

SOC COMMERCIALE DE PRODUITS AGRICOLES 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.