SOC EXPL DES ETS CASONATO FRERES : revenue, balance sheet and financial ratios

SOC EXPL DES ETS CASONATO FRERES is a French company founded 45 years ago, specialized in the sector Activités de soutien aux cultures. Based in AUBIAC (47310), this company of category PME shows in 2023 a revenue of 475 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SOC EXPL DES ETS CASONATO FRERES (SIREN 319188645)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 475 209 € 417 829 € 402 259 € 405 838 € 415 806 € 446 041 € 460 574 € 470 885 €
Net income -21 451 € -24 529 € -34 571 € 4 231 € 11 971 € 21 660 € 35 123 € 49 799 €
EBITDA 47 587 € 6 893 € 56 267 € 72 589 € 69 438 € 101 177 € 138 528 € 153 898 €
Net margin -4.5% -5.9% -8.6% 1.0% 2.9% 4.9% 7.6% 10.6%

Revenue and income statement

In 2023, SOC EXPL DES ETS CASONATO FRERES achieves revenue of 475 k€. Revenue is growing positively over 8 years (CAGR: +0.1%). Vs 2022, growth of +14% (418 k€ -> 475 k€). After deducting consumption (31 k€), gross margin stands at 445 k€, i.e. a rate of 94%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 48 k€, representing 10.0% of revenue. Positive scissor effect: EBITDA margin improves by +8.4 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Net income is negative at -21 k€ (-4.5% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

475 209 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

444 619 €

EBITDA (2023) ?
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

47 587 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-20 015 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-21 451 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

10.0%

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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 68%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 54%. 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 4.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 9.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

67.765%

Financial autonomy (2023) ?
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

54.091%

Cash flow / Revenue (2023) ?
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

9.674%

Repayment capacity (2023) ?
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

4.663

Asset age ratio (2023) ?
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

15.4%

Solvency indicators evolution
SOC EXPL DES ETS CASONATO FRERES

Sector positioning

Debt ratio
67.77 2023
2021
2022
2023
Q1: 21.86
Med: 127.12
Q3: 396.44
Good +7 pts over 3 years

In 2023, the debt ratio of SOC EXPL DES ETS CASONATO... (67.77) 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
54.09% 2023
2021
2022
2023
Q1: 10.46%
Med: 26.68%
Q3: 49.11%
Excellent

In 2023, the financial autonomy of SOC EXPL DES ETS CASONATO... (54.1%) 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
4.66 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 2.18 years
Q3: 4.92 years
Average +5 pts over 3 years

In 2023, the repayment capacity of SOC EXPL DES ETS CASONATO... (4.66) 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 560.25. 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 3.2x. Financial charges are adequately covered by operations.

Liquidity ratio (2023) ?
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

560.248

Interest coverage (2023) ?
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

3.169

Liquidity indicators evolution
SOC EXPL DES ETS CASONATO FRERES

Sector positioning

Liquidity ratio
560.25 2023
2021
2022
2023
Q1: 107.32
Med: 190.81
Q3: 353.37
Excellent

In 2023, the liquidity ratio of SOC EXPL DES ETS CASONATO... (560.25) 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
3.17x 2023
2021
2022
2023
Q1: 0.0x
Med: 2.31x
Q3: 5.94x
Good -7 pts over 3 years

In 2023, the interest coverage of SOC EXPL DES ETS CASONATO... (3.2x) 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: 161 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. The gap of 132 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 159 days of revenue, i.e. 210 k€ to permanently finance. Notable WCR improvement over the period (-47%), freeing up cash.

Operating WCR (2023) ?
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

210 432 €

Customer credit (2023) ?
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

161 j

Supplier credit (2023) ?
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

29 j

Inventory turnover (2023) ?
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 (2023) ?
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

159 j

WCR and payment terms evolution
SOC EXPL DES ETS CASONATO FRERES

Positioning of SOC EXPL DES ETS CASONATO FRERES in its sector

Comparison with sector Activités de soutien aux cultures

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of SOC EXPL DES ETS CASONATO FRERES is estimated at 146 790 € (range 51 418€ - 248 231€). With an EBITDA of 47 587€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.37x (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 2023
50 tx
51k€ 146k€ 248k€
146 790 € Range: 51 418€ - 248 231€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
47 587 € × 2.7x
Estimation 130 250 €
48 481€ - 203 886€
Revenue Multiple 30%
475 209 € × 0.37x
Estimation 174 359 €
56 315€ - 322 141€
How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Activités de soutien aux cultures)

Compare SOC EXPL DES ETS CASONATO FRERES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de soutien aux cultures

Frequently asked questions about SOC EXPL DES ETS CASONATO FRERES

What is the revenue of SOC EXPL DES ETS CASONATO FRERES ?

The revenue of SOC EXPL DES ETS CASONATO FRERES in 2023 is 475 k€.

Is SOC EXPL DES ETS CASONATO FRERES profitable?

SOC EXPL DES ETS CASONATO FRERES recorded a net loss in 2023.

Where is the headquarters of SOC EXPL DES ETS CASONATO FRERES ?

The headquarters of SOC EXPL DES ETS CASONATO FRERES is located in AUBIAC (47310), in the department Lot-et-Garonne.

Where to find the tax return of SOC EXPL DES ETS CASONATO FRERES ?

The tax return of SOC EXPL DES ETS CASONATO FRERES 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 EXPL DES ETS CASONATO FRERES operate?

SOC EXPL DES ETS CASONATO FRERES operates in the sector Activités de soutien aux cultures (NAF code 01.61Z). See the 'Sector positioning' section above to compare the company with its competitors.