SOC COOP AGRIC SARLAT PERIGORD FOIE GRAS : revenue, balance sheet and financial ratios

SOC COOP AGRIC SARLAT PERIGORD FOIE GRAS is a French company founded 33 years ago, specialized in the sector Transformation et conservation de la viande de volaille. Based in SARLAT-LA-CANEDA (24200), this company of category PME shows in 2018 a revenue of 2.8 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 COOP AGRIC SARLAT PERIGORD FOIE GRAS (SIREN 389516717)
Indicator 2018 2017 2016 2015
Revenue 2 767 334 € 2 535 484 € 2 071 720 € 2 736 505 €
Net income -133 975 € -53 378 € -90 886 € -24 255 €
EBITDA -57 218 € -70 618 € -49 883 € 6 561 €
Net margin -4.8% -2.1% -4.4% -0.9%

Revenue and income statement

In 2018, SOC COOP AGRIC SARLAT PERIGORD FOIE GRAS achieves revenue of 2.8 M€. Revenue is growing positively over 4 years (CAGR: +0.4%). Vs 2017: +9%. After deducting consumption (2.6 M€), gross margin stands at 170 k€, i.e. a rate of 6%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -57 k€, representing -2.1% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -134 k€ (-4.8% of revenue), which will impact equity.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 767 334 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

170 467 €

EBITDA (2018) ?
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

-57 218 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-77 780 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-133 975 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.1%

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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 26%. 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 51%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

25.937%

Financial autonomy (2018) ?
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

50.716%

Cash flow / Revenue (2018) ?
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

-2.127%

Repayment capacity (2018) ?
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

-1.314

Asset age ratio (2018) ?
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

33.1%

Solvency indicators evolution
SOC COOP AGRIC SARLAT PERIGORD FOIE GRAS

Sector positioning

Debt ratio
25.94 2018
2016
2017
2018
Q1: 1.85
Med: 26.2
Q3: 69.16
Good -6 pts over 3 years

In 2018, the debt ratio of SOC COOP AGRIC SARLAT PER... (25.94) 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
50.72% 2018
2016
2017
2018
Q1: 21.5%
Med: 37.76%
Q3: 54.45%
Good

In 2018, the financial autonomy of SOC COOP AGRIC SARLAT PER... (50.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-1.31 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.54 years
Q3: 1.86 years
Excellent

In 2018, the repayment capacity of SOC COOP AGRIC SARLAT PER... (-1.31) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 299.07. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

299.074

Interest coverage (2018) ?
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

-115.773

Liquidity indicators evolution
SOC COOP AGRIC SARLAT PERIGORD FOIE GRAS

Sector positioning

Liquidity ratio
299.07 2018
2016
2017
2018
Q1: 99.29
Med: 146.8
Q3: 221.22
Excellent

In 2018, the liquidity ratio of SOC COOP AGRIC SARLAT PER... (299.07) 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
-115.77x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.71x
Q3: 4.33x
Watch -22 pts over 3 years

In 2018, the interest coverage of SOC COOP AGRIC SARLAT PER... (-115.8x) 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: 34 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 3 days. The gap of 31 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 33 days of revenue, i.e. 251 k€ to permanently finance. Notable WCR improvement over the period (-50%), freeing up cash.

Operating WCR (2018) ?
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

251 163 €

Customer credit (2018) ?
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

34 j

Supplier credit (2018) ?
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

3 j

Inventory turnover (2018) ?
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

0 j

WCR in days of revenue (2018) ?
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
SOC COOP AGRIC SARLAT PERIGORD FOIE GRAS

Positioning of SOC COOP AGRIC SARLAT PERIGORD FOIE GRAS in its sector

Comparison with sector Transformation et conservation de la viande de volaille

Valuation estimate

Based on 164 transactions of similar company sales (all years), the value of SOC COOP AGRIC SARLAT PERIGORD FOIE GRAS is estimated at 710 844 € (range 328 532€ - 1 292 958€). The price/revenue ratio is 0.26x (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 2018
164 transactions
328k€ 710k€ 1292k€
710 844 € Range: 328 532€ - 1 292 958€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
2 767 334 € × 0.26x = 710 844 €
Range: 328 532€ - 1 292 958€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 164 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 (Transformation et conservation de la viande de volaille)

Compare SOC COOP AGRIC SARLAT PERIGORD FOIE GRAS with other companies in the same sector:

Voir toutes les statistiques du secteur Transformation et conservation de la viande de volaille

Frequently asked questions about SOC COOP AGRIC SARLAT PERIGORD FOIE GRAS

What is the revenue of SOC COOP AGRIC SARLAT PERIGORD FOIE GRAS ?

The revenue of SOC COOP AGRIC SARLAT PERIGORD FOIE GRAS in 2018 is 2.8 M€.

Is SOC COOP AGRIC SARLAT PERIGORD FOIE GRAS profitable?

SOC COOP AGRIC SARLAT PERIGORD FOIE GRAS recorded a net loss in 2018.

Where is the headquarters of SOC COOP AGRIC SARLAT PERIGORD FOIE GRAS ?

The headquarters of SOC COOP AGRIC SARLAT PERIGORD FOIE GRAS is located in SARLAT-LA-CANEDA (24200), in the department Dordogne.

Where to find the tax return of SOC COOP AGRIC SARLAT PERIGORD FOIE GRAS ?

The tax return of SOC COOP AGRIC SARLAT PERIGORD FOIE GRAS 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 COOP AGRIC SARLAT PERIGORD FOIE GRAS operate?

SOC COOP AGRIC SARLAT PERIGORD FOIE GRAS operates in the sector Transformation et conservation de la viande de volaille (NAF code 10.12Z). See the 'Sector positioning' section above to compare the company with its competitors.