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

In 2025, SOCIETE COOPERATIVE AGRICOLE STEREDEN achieves revenue of 572 k€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +8.0%. Vs 2024, growth of +20% (476 k€ -> 572 k€). After deducting consumption (38 k€), gross margin stands at 534 k€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 113 k€, representing 19.8% of revenue. Warning negative scissor effect: despite revenue change (+20%), EBITDA varies by -3%, reducing margin by 4.7 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 33 k€, i.e. 5.8% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 60%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 54%. 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 6.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 15.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 374.88. 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 6.3x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 103 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 66 days. The gap of 37 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 215 days of revenue, i.e. 341 k€ to permanently finance. Over 2016-2025, WCR increased by +100%, requiring additional financing.

Based on 50 transactions of similar company sales (all years), the value of SOCIETE COOPERATIVE AGRICOLE STEREDEN is estimated at 229 575 € (range 83 351€ - 393 271€). With an EBITDA of 113 189€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.37x (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.