SOCIETE COOPERATIVE AGRICOLE SICA BB : revenue, balance sheet and financial ratios

SOCIETE COOPERATIVE AGRICOLE SICA BB is a French company founded 10 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 VILLEFRANCHE-D'ALLIER (03430), this company of category PME shows in 2023 a revenue of 47.9 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 SICA BB (SIREN 811747062)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue 47 872 197 € 39 134 169 € 28 020 175 € 25 945 698 € 29 993 625 € 27 515 827 € 25 577 418 €
Net income 858 024 € 829 423 € 526 481 € 345 606 € 404 886 € 473 790 € 317 113 €
EBITDA 1 563 505 € 1 546 156 € 1 337 370 € 740 273 € 920 182 € 974 275 € 626 600 €
Net margin 1.8% 2.1% 1.9% 1.3% 1.3% 1.7% 1.2%

Revenue and income statement

In 2023, SOCIETE COOPERATIVE AGRICOLE SICA BB achieves revenue of 47.9 M€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +11.0%. Vs 2022, growth of +22% (39.1 M€ -> 47.9 M€). After deducting consumption (41.3 M€), gross margin stands at 6.6 M€, i.e. a rate of 14%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.6 M€, representing 3.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 858 k€, i.e. 1.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

47 872 197 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 589 607 €

EBITDA (2023) ?
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

1 563 505 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

829 319 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

858 024 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.3%

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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 126%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

125.661%

Financial autonomy (2023) ?
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

38.146%

Cash flow / Revenue (2023) ?
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

3.222%

Repayment capacity (2023) ?
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

7.912

Asset age ratio (2023) ?
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

48.3%

Solvency indicators evolution
SOCIETE COOPERATIVE AGRICOLE SICA BB

Sector positioning

Debt ratio
125.66 2023
2021
2022
2023
Q1: 6.5
Med: 45.73
Q3: 127.92
Average

In 2023, the debt ratio of SOCIETE COOPERATIVE AGRIC... (125.66) 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
38.15% 2023
2021
2022
2023
Q1: 19.42%
Med: 37.28%
Q3: 56.05%
Good

In 2023, the financial autonomy of SOCIETE COOPERATIVE AGRIC... (38.1%) 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
7.91 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 1.62 years
Q3: 6.02 years
Average +11 pts over 3 years

In 2023, the repayment capacity of SOCIETE COOPERATIVE AGRIC... (7.91) 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 589.49. 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 20.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

589.493

Interest coverage (2023) ?
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

20.482

Liquidity indicators evolution
SOCIETE COOPERATIVE AGRICOLE SICA BB

Sector positioning

Liquidity ratio
589.49 2023
2021
2022
2023
Q1: 134.74
Med: 212.01
Q3: 354.19
Excellent +51 pts over 3 years

In 2023, the liquidity ratio of SOCIETE COOPERATIVE AGRIC... (589.49) 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
20.48x 2023
2021
2022
2023
Q1: 0.0x
Med: 6.9x
Q3: 27.28x
Good -8 pts over 3 years

In 2023, the interest coverage of SOCIETE COOPERATIVE AGRIC... (20.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. Inventory turnover is 32 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 104 days of revenue, i.e. 13.8 M€ to permanently finance. Over 2017-2023, WCR increased by +50%, requiring additional financing.

Operating WCR (2023) ?
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

13 799 161 €

Customer credit (2023) ?
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

16 j

Supplier credit (2023) ?
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

16 j

Inventory turnover (2023) ?
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

32 j

WCR in days of revenue (2023) ?
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

104 j

WCR and payment terms evolution
SOCIETE COOPERATIVE AGRICOLE SICA BB

Positioning of SOCIETE COOPERATIVE AGRICOLE SICA BB 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 SICA BB is estimated at 2 791 171 € (range 1 794 609€ - 4 747 834€). With an EBITDA of 1 563 505€, 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 2023
94 tx
1794k€ 2791k€ 4747k€
2 791 171 € Range: 1 794 609€ - 4 747 834€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 563 505 € × 0.5x
Estimation 762 481 €
450 209€ - 3 259 770€
Revenue Multiple 30%
47 872 197 € × 0.15x
Estimation 7 234 571 €
4 910 072€ - 8 305 804€
Net Income Multiple 20%
858 024 € × 1.4x
Estimation 1 197 798 €
482 416€ - 3 131 041€

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 SICA BB 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 SICA BB

What is the revenue of SOCIETE COOPERATIVE AGRICOLE SICA BB ?

The revenue of SOCIETE COOPERATIVE AGRICOLE SICA BB in 2023 is 47.9 M€.

Is SOCIETE COOPERATIVE AGRICOLE SICA BB profitable?

Yes, SOCIETE COOPERATIVE AGRICOLE SICA BB generated a net profit of 858 k€ in 2023.

Where is the headquarters of SOCIETE COOPERATIVE AGRICOLE SICA BB ?

The headquarters of SOCIETE COOPERATIVE AGRICOLE SICA BB is located in VILLEFRANCHE-D'ALLIER (03430), in the department Allier.

Where to find the tax return of SOCIETE COOPERATIVE AGRICOLE SICA BB ?

The tax return of SOCIETE COOPERATIVE AGRICOLE SICA BB 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 SICA BB operate?

SOCIETE COOPERATIVE AGRICOLE SICA BB 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.