SOCIETE COOPERATIVE AGRICOLE DU LITTORAL PICARDIE SOMME : revenue, balance sheet and financial ratios

SOCIETE COOPERATIVE AGRICOLE DU LITTORAL PICARDIE SOMME is a French company founded 17 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 ABBEVILLE (80100), this company of category ETI shows in 2025 a revenue of 74.9 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 DU LITTORAL PICARDIE SOMME (SIREN 504595950)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 74 902 105 € 82 420 973 € 109 713 302 € 91 576 381 € 67 982 947 € 69 364 323 € 66 774 032 € 66 496 483 € 50 233 865 € 70 678 907 €
Net income 607 999 € 1 036 697 € 1 992 021 € 1 592 517 € 1 060 654 € 1 211 314 € 1 314 470 € 1 149 627 € 1 478 049 € 763 585 €
EBITDA 1 396 973 € 2 006 761 € 2 023 781 € 4 184 715 € 1 479 583 € 2 105 527 € 1 981 590 € 1 711 759 € 1 030 713 € 1 714 821 €
Net margin 0.8% 1.3% 1.8% 1.7% 1.6% 1.7% 2.0% 1.7% 2.9% 1.1%

Revenue and income statement

In 2025, SOCIETE COOPERATIVE AGRICOLE DU LITTORAL PICARDIE SOMME achieves revenue of 74.9 M€. Revenue is growing positively over 10 years (CAGR: +0.6%). Slight decline of -9% vs 2024. After deducting consumption (63.9 M€), gross margin stands at 11.0 M€, i.e. a rate of 15%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.4 M€, representing 1.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 608 k€, i.e. 0.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

74 902 105 €

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

11 045 462 €

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

1 396 973 €

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

576 805 €

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

607 999 €

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

1.9%

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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 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 58%. 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 6.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.8% 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

44.462%

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

58.009%

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

1.779%

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

6.72

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

29.1%

Solvency indicators evolution
SOCIETE COOPERATIVE AGRICOLE DU LITTORAL PICARDIE SOMME

Sector positioning

Debt ratio
44.46 2025
2023
2024
2025
Q1: 6.47
Med: 45.92
Q3: 121.67
Good +12 pts over 3 years

In 2025, the debt ratio of SOCIETE COOPERATIVE AGRIC... (44.46) 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
58.01% 2025
2023
2024
2025
Q1: 19.72%
Med: 40.93%
Q3: 57.41%
Excellent

In 2025, the financial autonomy of SOCIETE COOPERATIVE AGRIC... (58.0%) 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
6.72 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 2.08 years
Q3: 6.31 years
Average +12 pts over 3 years

In 2025, the repayment capacity of SOCIETE COOPERATIVE AGRIC... (6.72) 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 365.73. 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 40.6x. 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

365.727

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

40.647

Liquidity indicators evolution
SOCIETE COOPERATIVE AGRICOLE DU LITTORAL PICARDIE SOMME

Sector positioning

Liquidity ratio
365.73 2025
2023
2024
2025
Q1: 130.13
Med: 212.59
Q3: 336.97
Excellent

In 2025, the liquidity ratio of SOCIETE COOPERATIVE AGRIC... (365.73) 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
40.65x 2025
2023
2024
2025
Q1: 0.0x
Med: 13.85x
Q3: 38.47x
Excellent

In 2025, the interest coverage of SOCIETE COOPERATIVE AGRIC... (40.6x) 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: 38 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. The company must finance 18 days of gap between collections and payments. Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 129 days of revenue, i.e. 26.8 M€ to permanently finance. Over 2016-2025, WCR increased by +28%, requiring additional financing.

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

26 767 016 €

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

38 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

20 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

13 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

129 j

WCR and payment terms evolution
SOCIETE COOPERATIVE AGRICOLE DU LITTORAL PICARDIE SOMME

Positioning of SOCIETE COOPERATIVE AGRICOLE DU LITTORAL PICARDIE SOMME 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 DU LITTORAL PICARDIE SOMME is estimated at 3 906 206 € (range 2 574 225€ - 5 798 660€). With an EBITDA of 1 396 973€, 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
2574k€ 3906k€ 5798k€
3 906 206 € Range: 2 574 225€ - 5 798 660€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 396 973 € × 0.5x
Estimation 681 267 €
402 256€ - 2 912 565€
Revenue Multiple 30%
74 902 105 € × 0.15x
Estimation 11 319 401 €
7 682 429€ - 12 995 481€
Net Income Multiple 20%
607 999 € × 1.4x
Estimation 848 764 €
341 842€ - 2 218 667€

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 DU LITTORAL PICARDIE SOMME 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 DU LITTORAL PICARDIE SOMME

What is the revenue of SOCIETE COOPERATIVE AGRICOLE DU LITTORAL PICARDIE SOMME ?

The revenue of SOCIETE COOPERATIVE AGRICOLE DU LITTORAL PICARDIE SOMME in 2025 is 74.9 M€.

Is SOCIETE COOPERATIVE AGRICOLE DU LITTORAL PICARDIE SOMME profitable?

Yes, SOCIETE COOPERATIVE AGRICOLE DU LITTORAL PICARDIE SOMME generated a net profit of 608 k€ in 2025.

Where is the headquarters of SOCIETE COOPERATIVE AGRICOLE DU LITTORAL PICARDIE SOMME ?

The headquarters of SOCIETE COOPERATIVE AGRICOLE DU LITTORAL PICARDIE SOMME is located in ABBEVILLE (80100), in the department Somme.

Where to find the tax return of SOCIETE COOPERATIVE AGRICOLE DU LITTORAL PICARDIE SOMME ?

The tax return of SOCIETE COOPERATIVE AGRICOLE DU LITTORAL PICARDIE SOMME 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 DU LITTORAL PICARDIE SOMME operate?

SOCIETE COOPERATIVE AGRICOLE DU LITTORAL PICARDIE SOMME 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.