SOCIETE COOPERATIVE AGRICOLE ARTERRIS : revenue, balance sheet and financial ratios

SOCIETE COOPERATIVE AGRICOLE ARTERRIS is a French company founded 126 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 CASTELNAUDARY (11400), this company of category ETI shows in 2025 a revenue of 542.8 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 - SOCIETE COOPERATIVE AGRICOLE ARTERRIS (SIREN 775784689)
Indicator 2025 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 542 814 220 € 648 734 000 € 641 716 000 € 502 880 000 € 519 067 443 € 476 242 827 € 532 067 482 € 534 718 880 € N/C
Net income -14 973 314 € -5 571 000 € 5 372 000 € -4 611 000 € -31 481 € -11 661 304 € -5 697 212 € -8 930 187 € 3 801 449 €
EBITDA 7 992 908 € 7 134 000 € 15 311 000 € 5 264 000 € 6 875 030 € 192 357 € 11 227 461 € 8 863 222 € -193 147 977 €
Net margin -2.8% -0.9% 0.8% -0.9% -0.0% -2.4% -1.1% -1.7% N/C

Revenue and income statement

In 2025, SOCIETE COOPERATIVE AGRICOLE ARTERRIS achieves revenue of 542.8 M€. Revenue is growing positively over 9 years (CAGR: +0.2%). Significant drop of -16% vs 2023. After deducting consumption (420.3 M€), gross margin stands at 122.5 M€, i.e. a rate of 23%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8.0 M€, representing 1.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -15.0 M€ (-2.8% 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

542 814 220 €

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

122 495 477 €

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

7 992 908 €

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

-1 859 070 €

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

-14 973 314 €

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

1.5%

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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 80%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 45.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.2% 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

79.733%

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

28.579%

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

0.244%

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

45.701

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

16.4%

Solvency indicators evolution
SOCIETE COOPERATIVE AGRICOLE ARTERRIS

Sector positioning

Debt ratio
79.73 2025
2022
2023
2025
Q1: 6.47
Med: 45.92
Q3: 121.67
Average -14 pts over 3 years

In 2025, the debt ratio of SOCIETE COOPERATIVE AGRIC... (79.73) 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
28.58% 2025
2022
2023
2025
Q1: 19.72%
Med: 40.93%
Q3: 57.41%
Average -6 pts over 3 years

In 2025, the financial autonomy of SOCIETE COOPERATIVE AGRIC... (28.6%) 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
45.7 years 2025
2022
2023
2025
Q1: 0.0 years
Med: 2.08 years
Q3: 6.31 years
Watch

In 2025, the repayment capacity of SOCIETE COOPERATIVE AGRIC... (45.70) 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 103.54. 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 269.7x. 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

103.541

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

269.657

Liquidity indicators evolution
SOCIETE COOPERATIVE AGRICOLE ARTERRIS

Sector positioning

Liquidity ratio
103.54 2025
2022
2023
2025
Q1: 130.13
Med: 212.59
Q3: 336.97
Watch -26 pts over 3 years

In 2025, the liquidity ratio of SOCIETE COOPERATIVE AGRIC... (103.54) 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
269.66x 2025
2022
2023
2025
Q1: 0.0x
Med: 13.85x
Q3: 38.47x
Excellent

In 2025, the interest coverage of SOCIETE COOPERATIVE AGRIC... (269.7x) 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: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. The company must finance 12 days of gap between collections and payments. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 37 days of revenue, i.e. 56.3 M€ to permanently finance.

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

56 273 550 €

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

47 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

35 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

9 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

37 j

WCR and payment terms evolution
SOCIETE COOPERATIVE AGRICOLE ARTERRIS

Positioning of SOCIETE COOPERATIVE AGRICOLE ARTERRIS 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 SOCIETE COOPERATIVE AGRICOLE ARTERRIS is estimated at 33 198 018 € (range 22 316 376€ - 45 732 073€). With an EBITDA of 7 992 908€, 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
22316k€ 33198k€ 45732k€
33 198 018 € Range: 22 316 376€ - 45 732 073€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
7 992 908 € × 0.5x
Estimation 3 897 933 €
2 301 547€ - 16 664 506€
Revenue Multiple 30%
542 814 220 € × 0.15x
Estimation 82 031 496 €
55 674 426€ - 94 178 018€

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 SOCIETE COOPERATIVE AGRICOLE ARTERRIS 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 SOCIETE COOPERATIVE AGRICOLE ARTERRIS

What is the revenue of SOCIETE COOPERATIVE AGRICOLE ARTERRIS ?

The revenue of SOCIETE COOPERATIVE AGRICOLE ARTERRIS in 2025 is 542.8 M€.

Is SOCIETE COOPERATIVE AGRICOLE ARTERRIS profitable?

SOCIETE COOPERATIVE AGRICOLE ARTERRIS recorded a net loss in 2025.

Where is the headquarters of SOCIETE COOPERATIVE AGRICOLE ARTERRIS ?

The headquarters of SOCIETE COOPERATIVE AGRICOLE ARTERRIS is located in CASTELNAUDARY (11400), in the department Aude.

Where to find the tax return of SOCIETE COOPERATIVE AGRICOLE ARTERRIS ?

The tax return of SOCIETE COOPERATIVE AGRICOLE ARTERRIS 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 COOPERATIVE AGRICOLE ARTERRIS operate?

SOCIETE COOPERATIVE AGRICOLE ARTERRIS 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.