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

SOCIETE COOPERATIVE AGRICOLE AVEAL 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 CHAROLLES (71120), this company of category PME shows in 2022 a revenue of 32.9 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 AVEAL (SIREN 778567750)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 32 874 729 € 22 290 334 € 22 972 367 € 23 995 218 € 21 592 715 € 20 806 051 € 21 411 768 €
Net income -383 143 € -49 078 € -113 952 € -264 326 € -260 448 € -48 830 € -95 569 €
EBITDA 269 162 € 291 885 € 163 866 € 131 768 € -261 181 € -37 216 € -22 505 €
Net margin -1.2% -0.2% -0.5% -1.1% -1.2% -0.2% -0.4%

Revenue and income statement

In 2022, SOCIETE COOPERATIVE AGRICOLE AVEAL achieves revenue of 32.9 M€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +7.4%. Vs 2021, growth of +47% (22.3 M€ -> 32.9 M€). After deducting consumption (25.9 M€), gross margin stands at 7.0 M€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 269 k€, representing 0.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -383 k€ (-1.2% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

32 874 729 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 964 079 €

EBITDA (2022) ?
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

269 162 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-187 571 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-383 143 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.8%

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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 122%. 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 15.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

121.536%

Financial autonomy (2022) ?
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

28.703%

Cash flow / Revenue (2022) ?
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

1.095%

Repayment capacity (2022) ?
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

14.975

Asset age ratio (2022) ?
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

25.3%

Solvency indicators evolution
SOCIETE COOPERATIVE AGRICOLE AVEAL

Sector positioning

Debt ratio
121.54 2022
2020
2021
2022
Q1: 6.9
Med: 50.33
Q3: 144.41
Average +15 pts over 3 years

In 2022, the debt ratio of SOCIETE COOPERATIVE AGRIC... (121.54) 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
28.7% 2022
2020
2021
2022
Q1: 16.66%
Med: 35.27%
Q3: 54.95%
Average -15 pts over 3 years

In 2022, the financial autonomy of SOCIETE COOPERATIVE AGRIC... (28.7%) 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
14.97 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 1.52 years
Q3: 5.98 years
Average

In 2022, the repayment capacity of SOCIETE COOPERATIVE AGRIC... (14.97) 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 165.75. 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 30.6x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

165.752

Interest coverage (2022) ?
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

30.571

Liquidity indicators evolution
SOCIETE COOPERATIVE AGRICOLE AVEAL

Sector positioning

Liquidity ratio
165.75 2022
2020
2021
2022
Q1: 130.7
Med: 204.55
Q3: 314.0
Average +8 pts over 3 years

In 2022, the liquidity ratio of SOCIETE COOPERATIVE AGRIC... (165.75) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
30.57x 2022
2020
2021
2022
Q1: 0.0x
Med: 3.22x
Q3: 12.9x
Excellent

In 2022, the interest coverage of SOCIETE COOPERATIVE AGRIC... (30.6x) 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: 52 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 66 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 52 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 151 days of revenue, i.e. 13.8 M€ to permanently finance. Over 2016-2022, WCR increased by +82%, requiring additional financing.

Operating WCR (2022) ?
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

13 782 073 €

Customer credit (2022) ?
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

52 j

Supplier credit (2022) ?
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

66 j

Inventory turnover (2022) ?
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

52 j

WCR in days of revenue (2022) ?
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

151 j

WCR and payment terms evolution
SOCIETE COOPERATIVE AGRICOLE AVEAL

Positioning of SOCIETE COOPERATIVE AGRICOLE AVEAL 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 AVEAL is estimated at 1 945 082 € (range 1 312 879€ - 2 489 643€). With an EBITDA of 269 162€, 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 2022
94 tx
1312k€ 1945k€ 2489k€
1 945 082 € Range: 1 312 879€ - 2 489 643€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
269 162 € × 0.5x
Estimation 131 263 €
77 505€ - 561 179€
Revenue Multiple 30%
32 874 729 € × 0.15x
Estimation 4 968 114 €
3 371 838€ - 5 703 750€

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 AVEAL 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 AVEAL

What is the revenue of SOCIETE COOPERATIVE AGRICOLE AVEAL ?

The revenue of SOCIETE COOPERATIVE AGRICOLE AVEAL in 2022 is 32.9 M€.

Is SOCIETE COOPERATIVE AGRICOLE AVEAL profitable?

SOCIETE COOPERATIVE AGRICOLE AVEAL recorded a net loss in 2022.

Where is the headquarters of SOCIETE COOPERATIVE AGRICOLE AVEAL ?

The headquarters of SOCIETE COOPERATIVE AGRICOLE AVEAL is located in CHAROLLES (71120), in the department Saone-et-Loire.

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

The tax return of SOCIETE COOPERATIVE AGRICOLE AVEAL 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 AVEAL operate?

SOCIETE COOPERATIVE AGRICOLE AVEAL 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.