SOCIETE ANONYME COOPERATIVE ARTISANALE : revenue, balance sheet and financial ratios

SOCIETE ANONYME COOPERATIVE ARTISANALE is a French company founded 66 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in COULOUNIEIX-CHAMIERS (24660), this company of category PME shows in 2024 a revenue of 6.0 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 - SOCIETE ANONYME COOPERATIVE ARTISANALE (SIREN 601980063)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 6 022 802 € 7 482 591 € 11 947 286 € 14 011 091 € 12 411 608 € 15 794 634 € 16 740 425 € 16 685 704 € 18 936 423 €
Net income 472 763 € 294 469 € 80 094 € 134 206 € 27 836 € 200 112 € -493 482 € -269 382 € 41 568 €
EBITDA 347 842 € -226 251 € -148 056 € -106 439 € -42 156 € -146 663 € -591 117 € -1 274 370 € -51 701 €
Net margin 7.8% 3.9% 0.7% 1.0% 0.2% 1.3% -2.9% -1.6% 0.2%

Revenue and income statement

In 2024, SOCIETE ANONYME COOPERATIVE ARTISANALE achieves revenue of 6.0 M€. Revenue is declining over the period 2016-2024 (CAGR: -13.3%). Significant drop of -20% vs 2023. After deducting consumption (3.0 M€), gross margin stands at 3.0 M€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 348 k€, representing 5.8% of revenue. Positive scissor effect: EBITDA margin improves by +8.8 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 473 k€, i.e. 7.8% 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

6 022 802 €

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

3 039 909 €

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

347 842 €

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

479 310 €

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

472 763 €

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

5.8%

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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 20%. 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 70%. 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 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

19.579%

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

69.747%

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

7.378%

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

2.09

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

32.1%

Solvency indicators evolution
SOCIETE ANONYME COOPERATIVE ARTISANALE

Sector positioning

Debt ratio
19.58 2024
2022
2023
2024
Q1: 0.0
Med: 8.39
Q3: 53.18
Average -9 pts over 3 years

In 2024, the debt ratio of SOCIETE ANONYME COOPERATI... (19.58) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
69.75% 2024
2022
2023
2024
Q1: 6.69%
Med: 30.09%
Q3: 58.97%
Excellent +11 pts over 3 years

In 2024, the financial autonomy of SOCIETE ANONYME COOPERATI... (69.8%) 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
2.09 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.32 years
Average +51 pts over 3 years

In 2024, the repayment capacity of SOCIETE ANONYME COOPERATI... (2.09) 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 545.55. 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 7.5x. 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

545.555

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

7.451

Liquidity indicators evolution
SOCIETE ANONYME COOPERATIVE ARTISANALE

Sector positioning

Liquidity ratio
545.55 2024
2022
2023
2024
Q1: 124.88
Med: 209.33
Q3: 380.42
Excellent

In 2024, the liquidity ratio of SOCIETE ANONYME COOPERATI... (545.55) 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
7.45x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 6.4x
Excellent +50 pts over 3 years

In 2024, the interest coverage of SOCIETE ANONYME COOPERATI... (7.5x) 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: 36 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Overall, WCR represents 345 days of revenue, i.e. 5.8 M€ to permanently finance. Over 2016-2024, WCR increased by +38%, 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

5 777 674 €

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

36 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

60 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

345 j

WCR and payment terms evolution
SOCIETE ANONYME COOPERATIVE ARTISANALE

Positioning of SOCIETE ANONYME COOPERATIVE ARTISANALE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Valuation estimate

Based on 64 transactions of similar company sales (all years), the value of SOCIETE ANONYME COOPERATIVE ARTISANALE is estimated at 1 270 802 € (range 749 139€ - 4 154 080€). With an EBITDA of 347 842€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.38x (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
64 tx
749k€ 1270k€ 4154k€
1 270 802 € Range: 749 139€ - 4 154 080€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
347 842 € × 2.4x
Estimation 822 542 €
405 777€ - 3 869 490€
Revenue Multiple 30%
6 022 802 € × 0.38x
Estimation 2 297 171 €
1 527 036€ - 3 700 563€
Net Income Multiple 20%
472 763 € × 1.8x
Estimation 851 901 €
440 703€ - 5 545 833€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 64 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 parfumerie et de produits de beauté)

Compare SOCIETE ANONYME COOPERATIVE ARTISANALE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Frequently asked questions about SOCIETE ANONYME COOPERATIVE ARTISANALE

What is the revenue of SOCIETE ANONYME COOPERATIVE ARTISANALE ?

The revenue of SOCIETE ANONYME COOPERATIVE ARTISANALE in 2024 is 6.0 M€.

Is SOCIETE ANONYME COOPERATIVE ARTISANALE profitable?

Yes, SOCIETE ANONYME COOPERATIVE ARTISANALE generated a net profit of 473 k€ in 2024.

Where is the headquarters of SOCIETE ANONYME COOPERATIVE ARTISANALE ?

The headquarters of SOCIETE ANONYME COOPERATIVE ARTISANALE is located in COULOUNIEIX-CHAMIERS (24660), in the department Dordogne.

Where to find the tax return of SOCIETE ANONYME COOPERATIVE ARTISANALE ?

The tax return of SOCIETE ANONYME COOPERATIVE ARTISANALE 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 SOCIETE ANONYME COOPERATIVE ARTISANALE operate?

SOCIETE ANONYME COOPERATIVE ARTISANALE operates in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté (NAF code 46.45Z). See the 'Sector positioning' section above to compare the company with its competitors.