SOC COOPERATIVE APPROVISIONNEMENT BT LEC EST : revenue, balance sheet and financial ratios

SOC COOPERATIVE APPROVISIONNEMENT BT LEC EST is a French company founded 28 years ago, specialized in the sector Centrales d'achat non alimentaires. Based in WITRY-LES-REIMS (51420), this company of category ETI shows in 2024 a revenue of 405.3 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 COOPERATIVE APPROVISIONNEMENT BT LEC EST (SIREN 414952101)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 405 296 901 € 72 158 453 € 444 657 890 € 481 715 160 € 495 589 183 € 412 033 876 € 393 214 941 € 374 039 262 € 387 486 370 €
Net income 501 € 1 238 586 € 499 € -16 756 € -8 242 € -10 625 € -12 250 € -10 555 € -9 767 €
EBITDA 134 885 € 2 197 051 € -23 827 € -2 061 623 € -1 949 463 € -1 727 003 € -2 522 944 € -2 089 666 € -889 079 €
Net margin 0.0% 1.7% 0.0% -0.0% -0.0% -0.0% -0.0% -0.0% -0.0%

Revenue and income statement

In 2024, SOC COOPERATIVE APPROVISIONNEMENT BT LEC EST achieves revenue of 405.3 M€. Revenue is growing positively over 9 years (CAGR: +0.6%). Vs 2023, growth of +462% (72.2 M€ -> 405.3 M€). After deducting consumption (378.5 M€), gross margin stands at 26.7 M€, i.e. a rate of 7%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 135 k€, representing 0.0% of revenue. Warning negative scissor effect: despite revenue change (+462%), EBITDA varies by -94%, reducing margin by 3.0 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 501 €, i.e. 0.0% 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

405 296 901 €

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

26 749 537 €

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

134 885 €

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

419 039 €

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

501 €

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

0.0%

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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 1874%. 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 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 0.1% 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

1873.736%

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

0.745%

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

0.088%

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

0.326

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

19.3%

Solvency indicators evolution
SOC COOPERATIVE APPROVISIONNEMENT BT LEC EST

Sector positioning

Debt ratio
1873.74 2024
2022
2023
2024
Q1: 0.09
Med: 12.77
Q3: 91.48
Watch

In 2024, the debt ratio of SOC COOPERATIVE APPROVISI... (1873.74) 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
0.74% 2024
2022
2023
2024
Q1: 14.45%
Med: 32.5%
Q3: 56.23%
Watch

In 2024, the financial autonomy of SOC COOPERATIVE APPROVISI... (0.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.33 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.18 years
Q3: 3.44 years
Average -13 pts over 3 years

In 2024, the repayment capacity of SOC COOPERATIVE APPROVISI... (0.33) 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 97.89. 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 482.0x. Operating income very largely covers interest expenses: high safety margin.

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

97.888

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

481.952

Liquidity indicators evolution
SOC COOPERATIVE APPROVISIONNEMENT BT LEC EST

Sector positioning

Liquidity ratio
97.89 2024
2022
2023
2024
Q1: 121.61
Med: 177.19
Q3: 308.74
Watch

In 2024, the liquidity ratio of SOC COOPERATIVE APPROVISI... (97.89) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
481.95x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.78x
Q3: 21.01x
Excellent +54 pts over 3 years

In 2024, the interest coverage of SOC COOPERATIVE APPROVISI... (481.9x) 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: 27 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Overall, WCR represents 63 days of revenue, i.e. 71.2 M€ to permanently finance. Over 2016-2024, WCR increased by +23%, requiring additional financing.

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

71 206 613 €

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

27 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

51 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

0 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

63 j

WCR and payment terms evolution
SOC COOPERATIVE APPROVISIONNEMENT BT LEC EST

Positioning of SOC COOPERATIVE APPROVISIONNEMENT BT LEC EST in its sector

Comparison with sector Centrales d'achat non alimentaires

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of SOC COOPERATIVE APPROVISIONNEMENT BT LEC EST is estimated at 39 347 470 € (range 21 914 726€ - 93 636 914€). With an EBITDA of 134 885€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.32x (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
85 tx
21914k€ 39347k€ 93636k€
39 347 470 € Range: 21 914 726€ - 93 636 914€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
134 885 € × 1.0x
Estimation 132 761 €
72 881€ - 588 396€
Revenue Multiple 30%
405 296 901 € × 0.32x
Estimation 130 936 508 €
72 927 401€ - 311 140 037€
Net Income Multiple 20%
501 € × 1.4x
Estimation 688 €
328€ - 3 527€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Centrales d'achat non alimentaires)

Compare SOC COOPERATIVE APPROVISIONNEMENT BT LEC EST with other companies in the same sector:

Voir toutes les statistiques du secteur Centrales d'achat non alimentaires

Frequently asked questions about SOC COOPERATIVE APPROVISIONNEMENT BT LEC EST

What is the revenue of SOC COOPERATIVE APPROVISIONNEMENT BT LEC EST ?

The revenue of SOC COOPERATIVE APPROVISIONNEMENT BT LEC EST in 2024 is 405.3 M€.

Is SOC COOPERATIVE APPROVISIONNEMENT BT LEC EST profitable?

Yes, SOC COOPERATIVE APPROVISIONNEMENT BT LEC EST generated a net profit of 501€ in 2024.

Where is the headquarters of SOC COOPERATIVE APPROVISIONNEMENT BT LEC EST ?

The headquarters of SOC COOPERATIVE APPROVISIONNEMENT BT LEC EST is located in WITRY-LES-REIMS (51420), in the department Marne.

Where to find the tax return of SOC COOPERATIVE APPROVISIONNEMENT BT LEC EST ?

The tax return of SOC COOPERATIVE APPROVISIONNEMENT BT LEC EST 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 COOPERATIVE APPROVISIONNEMENT BT LEC EST operate?

SOC COOPERATIVE APPROVISIONNEMENT BT LEC EST operates in the sector Centrales d'achat non alimentaires (NAF code 46.19A). See the 'Sector positioning' section above to compare the company with its competitors.