SOCIETE COOPERATIVE AGRICOLE TERRE D'HORIZON : revenue, balance sheet and financial ratios

SOCIETE COOPERATIVE AGRICOLE TERRE D'HORIZON is a French company founded 11 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 SAINT-NABORD (88200), this company of category PME shows in 2025 a revenue of 6.4 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 TERRE D'HORIZON (SIREN 803499169)
Indicator 2025 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 6 427 338 € 7 845 355 € 7 425 387 € 8 178 065 € 7 866 470 € 7 731 848 € 7 270 064 € 6 868 800 € 6 484 702 €
Net income 342 396 € 120 210 € 114 720 € 218 307 € 411 144 € 361 089 € 395 374 € 298 940 € 725 641 €
EBITDA 431 977 € 402 142 € 441 276 € 641 195 € 607 120 € 472 877 € 411 427 € 477 612 € 485 241 €
Net margin 5.3% 1.5% 1.5% 2.7% 5.2% 4.7% 5.4% 4.4% 11.2%

Revenue and income statement

In 2025, SOCIETE COOPERATIVE AGRICOLE TERRE D'HORIZON achieves revenue of 6.4 M€. Activity remains stable over the period (CAGR: -0.1%). Significant drop of -18% vs 2023. After deducting consumption (4.8 M€), gross margin stands at 1.6 M€, i.e. a rate of 26%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 432 k€, representing 6.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 342 k€, i.e. 5.3% 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

6 427 338 €

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

1 643 768 €

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

431 977 €

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

348 665 €

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

342 396 €

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

6.7%

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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 8%. 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 80%. 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 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

8.474%

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

80.332%

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

6.584%

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

1.221

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

31.6%

Solvency indicators evolution
SOCIETE COOPERATIVE AGRICOLE TERRE D'HORIZON

Sector positioning

Debt ratio
8.47 2025
2022
2023
2025
Q1: 6.47
Med: 45.92
Q3: 121.67
Good -6 pts over 3 years

In 2025, the debt ratio of SOCIETE COOPERATIVE AGRIC... (8.47) 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
80.33% 2025
2022
2023
2025
Q1: 19.72%
Med: 40.93%
Q3: 57.41%
Excellent +11 pts over 3 years

In 2025, the financial autonomy of SOCIETE COOPERATIVE AGRIC... (80.3%) 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
1.22 years 2025
2022
2023
2025
Q1: 0.0 years
Med: 2.08 years
Q3: 6.31 years
Good -16 pts over 3 years

In 2025, the repayment capacity of SOCIETE COOPERATIVE AGRIC... (1.22) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 558.04. 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 10.6x. 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

558.042

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

10.592

Liquidity indicators evolution
SOCIETE COOPERATIVE AGRICOLE TERRE D'HORIZON

Sector positioning

Liquidity ratio
558.04 2025
2022
2023
2025
Q1: 130.13
Med: 212.59
Q3: 336.97
Excellent

In 2025, the liquidity ratio of SOCIETE COOPERATIVE AGRIC... (558.04) 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
10.59x 2025
2022
2023
2025
Q1: 0.0x
Med: 13.85x
Q3: 38.47x
Average -31 pts over 3 years

In 2025, the interest coverage of SOCIETE COOPERATIVE AGRIC... (10.6x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 34 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Inventory turnover is 38 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 143 days of revenue, i.e. 2.6 M€ to permanently finance.

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

2 553 196 €

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

34 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

38 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

38 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

143 j

WCR and payment terms evolution
SOCIETE COOPERATIVE AGRICOLE TERRE D'HORIZON

Positioning of SOCIETE COOPERATIVE AGRICOLE TERRE D'HORIZON 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 TERRE D'HORIZON is estimated at 492 323 € (range 298 463€ - 1 034 748€). With an EBITDA of 431 977€, 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
298k€ 492k€ 1034k€
492 323 € Range: 298 463€ - 1 034 748€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
431 977 € × 0.5x
Estimation 210 664 €
124 387€ - 900 634€
Revenue Multiple 30%
6 427 338 € × 0.15x
Estimation 971 316 €
659 228€ - 1 115 140€
Net Income Multiple 20%
342 396 € × 1.4x
Estimation 477 984 €
192 509€ - 1 249 448€

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 TERRE D'HORIZON 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 TERRE D'HORIZON

What is the revenue of SOCIETE COOPERATIVE AGRICOLE TERRE D'HORIZON ?

The revenue of SOCIETE COOPERATIVE AGRICOLE TERRE D'HORIZON in 2025 is 6.4 M€.

Is SOCIETE COOPERATIVE AGRICOLE TERRE D'HORIZON profitable?

Yes, SOCIETE COOPERATIVE AGRICOLE TERRE D'HORIZON generated a net profit of 342 k€ in 2025.

Where is the headquarters of SOCIETE COOPERATIVE AGRICOLE TERRE D'HORIZON ?

The headquarters of SOCIETE COOPERATIVE AGRICOLE TERRE D'HORIZON is located in SAINT-NABORD (88200), in the department Vosges.

Where to find the tax return of SOCIETE COOPERATIVE AGRICOLE TERRE D'HORIZON ?

The tax return of SOCIETE COOPERATIVE AGRICOLE TERRE D'HORIZON 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 TERRE D'HORIZON operate?

SOCIETE COOPERATIVE AGRICOLE TERRE D'HORIZON 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.