SOCIETE COOPERATIVE AGRICOLE LE GOUESSANT : revenue, balance sheet and financial ratios

SOCIETE COOPERATIVE AGRICOLE LE GOUESSANT 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 LAMBALLE-ARMOR (22400), this company of category ETI shows in 2024 a revenue of 407.7 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 LE GOUESSANT (SIREN 777379843)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 407 749 149 € 428 037 329 € 455 859 425 € 389 787 577 € 376 662 057 € 368 222 549 € 376 169 987 € 374 639 374 € 369 556 342 €
Net income 782 513 € 517 851 € 957 771 € 254 718 € 4 709 294 € 4 566 718 € 7 818 841 € 7 862 681 € 9 669 480 €
EBITDA 4 771 115 € 617 280 € 4 537 453 € 1 304 170 € 9 204 961 € 9 129 722 € 10 083 613 € 13 879 155 € 9 923 711 €
Net margin 0.2% 0.1% 0.2% 0.1% 1.3% 1.2% 2.1% 2.1% 2.6%

Revenue and income statement

In 2024, SOCIETE COOPERATIVE AGRICOLE LE GOUESSANT achieves revenue of 407.7 M€. Revenue is growing positively over 9 years (CAGR: +1.2%). Slight decline of -5% vs 2023. After deducting consumption (311.8 M€), gross margin stands at 96.0 M€, i.e. a rate of 24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4.8 M€, representing 1.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 783 k€, i.e. 0.2% 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

407 749 149 €

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

95 982 544 €

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

4 771 115 €

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

699 987 €

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

782 513 €

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

1.2%

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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 18%. 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 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

17.938%

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

49.924%

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

-0.065%

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

-66.693

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

22.0%

Solvency indicators evolution
SOCIETE COOPERATIVE AGRICOLE LE GOUESSANT

Sector positioning

Debt ratio
17.94 2024
2022
2023
2024
Q1: 6.05
Med: 44.93
Q3: 120.21
Good -6 pts over 3 years

In 2024, the debt ratio of SOCIETE COOPERATIVE AGRIC... (17.94) 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
49.92% 2024
2022
2023
2024
Q1: 20.03%
Med: 38.65%
Q3: 57.23%
Good

In 2024, the financial autonomy of SOCIETE COOPERATIVE AGRIC... (49.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-66.69 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.88 years
Q3: 5.75 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of SOCIETE COOPERATIVE AGRIC... (-66.69) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 186.63. 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 162.1x. 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

186.63

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

162.095

Liquidity indicators evolution
SOCIETE COOPERATIVE AGRICOLE LE GOUESSANT

Sector positioning

Liquidity ratio
186.63 2024
2022
2023
2024
Q1: 134.88
Med: 211.56
Q3: 350.49
Average -16 pts over 3 years

In 2024, the liquidity ratio of SOCIETE COOPERATIVE AGRIC... (186.63) 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
162.09x 2024
2022
2023
2024
Q1: 0.0x
Med: 8.11x
Q3: 42.47x
Excellent

In 2024, the interest coverage of SOCIETE COOPERATIVE AGRIC... (162.1x) 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: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Inventory turnover is 37 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 65 days of revenue, i.e. 74.0 M€ to permanently finance.

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

73 953 463 €

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

35 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

37 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

37 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

65 j

WCR and payment terms evolution
SOCIETE COOPERATIVE AGRICOLE LE GOUESSANT

Positioning of SOCIETE COOPERATIVE AGRICOLE LE GOUESSANT 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 LE GOUESSANT is estimated at 19 867 884 € (range 13 321 302€ - 26 768 061€). With an EBITDA of 4 771 115€, 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 2024
94 tx
13321k€ 19867k€ 26768k€
19 867 884 € Range: 13 321 302€ - 26 768 061€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
4 771 115 € × 0.5x
Estimation 2 326 748 €
1 373 836€ - 9 947 353€
Revenue Multiple 30%
407 749 149 € × 0.15x
Estimation 61 620 111 €
41 821 307€ - 70 744 291€
Net Income Multiple 20%
782 513 € × 1.4x
Estimation 1 092 385 €
439 961€ - 2 855 492€

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 LE GOUESSANT 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 LE GOUESSANT

What is the revenue of SOCIETE COOPERATIVE AGRICOLE LE GOUESSANT ?

The revenue of SOCIETE COOPERATIVE AGRICOLE LE GOUESSANT in 2024 is 407.7 M€.

Is SOCIETE COOPERATIVE AGRICOLE LE GOUESSANT profitable?

Yes, SOCIETE COOPERATIVE AGRICOLE LE GOUESSANT generated a net profit of 783 k€ in 2024.

Where is the headquarters of SOCIETE COOPERATIVE AGRICOLE LE GOUESSANT ?

The headquarters of SOCIETE COOPERATIVE AGRICOLE LE GOUESSANT is located in LAMBALLE-ARMOR (22400), in the department Cotes-d'Armor.

Where to find the tax return of SOCIETE COOPERATIVE AGRICOLE LE GOUESSANT ?

The tax return of SOCIETE COOPERATIVE AGRICOLE LE GOUESSANT 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 LE GOUESSANT operate?

SOCIETE COOPERATIVE AGRICOLE LE GOUESSANT 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.