SOCIETE COOPERATIVE DE L'ARTISANAT RURAL : revenue, balance sheet and financial ratios

SOCIETE COOPERATIVE DE L'ARTISANAT RURAL is a French company founded 42 years ago, specialized in the sector Centrales d'achat non alimentaires. Based in DOMAGNE (35113), this company of category ETI shows in 2025 a revenue of 218.7 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 DE L'ARTISANAT RURAL (SIREN 330471897)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 218 735 535 € 231 788 824 € 229 579 437 € 216 000 040 € 204 624 523 € 177 515 457 € 171 138 994 € 162 842 834 € 150 157 077 € 154 721 708 €
Net income 473 195 € 439 102 € 379 399 € 488 463 € 86 668 € 475 609 € 491 875 € 480 797 € 488 732 € 496 978 €
EBITDA 1 151 151 € 416 826 € 1 349 811 € 440 433 € -48 781 € 1 375 576 € 20 856 € -148 250 € 187 894 € 1 058 641 €
Net margin 0.2% 0.2% 0.2% 0.2% 0.0% 0.3% 0.3% 0.3% 0.3% 0.3%

Revenue and income statement

In 2025, SOCIETE COOPERATIVE DE L'ARTISANAT RURAL achieves revenue of 218.7 M€. Revenue is growing positively over 10 years (CAGR: +3.9%). Slight decline of -6% vs 2024. After deducting consumption (205.8 M€), gross margin stands at 13.0 M€, i.e. a rate of 6%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.2 M€, representing 0.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 473 k€, i.e. 0.2% 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

218 735 535 €

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

12 977 346 €

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

1 151 151 €

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

34 869 €

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

473 195 €

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

0.5%

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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 35%. Debt remains under control: the company retains capacity to raise new debt if needed. 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 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 0.8% 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

34.633%

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

37.779%

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

0.757%

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

1.183

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

40.1%

Solvency indicators evolution
SOCIETE COOPERATIVE DE L'ARTISANAT RURAL

Sector positioning

Debt ratio
34.63 2025
2023
2024
2025
Q1: 0.0
Med: 6.13
Q3: 58.71
Average

In 2025, the debt ratio of SOCIETE COOPERATIVE DE L'... (34.63) 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
37.78% 2025
2023
2024
2025
Q1: 9.67%
Med: 33.74%
Q3: 48.39%
Good +9 pts over 3 years

In 2025, the financial autonomy of SOCIETE COOPERATIVE DE L'... (37.8%) 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
1.18 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.02 years
Q3: 3.59 years
Average -13 pts over 3 years

In 2025, the repayment capacity of SOCIETE COOPERATIVE DE L'... (1.18) 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 174.54. 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 193.4x. 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

174.541

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

193.407

Liquidity indicators evolution
SOCIETE COOPERATIVE DE L'ARTISANAT RURAL

Sector positioning

Liquidity ratio
174.54 2025
2023
2024
2025
Q1: 125.01
Med: 162.11
Q3: 270.78
Good +9 pts over 3 years

In 2025, the liquidity ratio of SOCIETE COOPERATIVE DE L'... (174.54) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
193.41x 2025
2023
2024
2025
Q1: -3.23x
Med: 0.0x
Q3: 22.64x
Excellent +23 pts over 3 years

In 2025, the interest coverage of SOCIETE COOPERATIVE DE L'... (193.4x) 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: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 41 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 107 days of revenue, i.e. 64.9 M€ to permanently finance. Over 2016-2025, WCR increased by +67%, 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

64 855 086 €

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

42 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

45 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

41 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

107 j

WCR and payment terms evolution
SOCIETE COOPERATIVE DE L'ARTISANAT RURAL

Positioning of SOCIETE COOPERATIVE DE L'ARTISANAT RURAL in its sector

Comparison with sector Centrales d'achat non alimentaires

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of SOCIETE COOPERATIVE DE L'ARTISANAT RURAL is estimated at 21 896 077 € (range 12 180 460€ - 53 552 973€). With an EBITDA of 1 151 151€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.32x (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
85 tx
12180k€ 21896k€ 53552k€
21 896 077 € Range: 12 180 460€ - 53 552 973€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
1 151 151 € × 1.0x
Estimation 1 133 026 €
621 993€ - 5 021 554€
Revenue Multiple 30%
218 735 535 € × 0.32x
Estimation 70 665 399 €
39 358 342€ - 167 919 820€
Net Income Multiple 20%
473 195 € × 1.4x
Estimation 649 724 €
309 804€ - 3 331 255€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Centrales d'achat non alimentaires)

Compare SOCIETE COOPERATIVE DE L'ARTISANAT RURAL with other companies in the same sector:

Voir toutes les statistiques du secteur Centrales d'achat non alimentaires

Frequently asked questions about SOCIETE COOPERATIVE DE L'ARTISANAT RURAL

What is the revenue of SOCIETE COOPERATIVE DE L'ARTISANAT RURAL ?

The revenue of SOCIETE COOPERATIVE DE L'ARTISANAT RURAL in 2025 is 218.7 M€.

Is SOCIETE COOPERATIVE DE L'ARTISANAT RURAL profitable?

Yes, SOCIETE COOPERATIVE DE L'ARTISANAT RURAL generated a net profit of 473 k€ in 2025.

Where is the headquarters of SOCIETE COOPERATIVE DE L'ARTISANAT RURAL ?

The headquarters of SOCIETE COOPERATIVE DE L'ARTISANAT RURAL is located in DOMAGNE (35113), in the department Ille-et-Vilaine.

Where to find the tax return of SOCIETE COOPERATIVE DE L'ARTISANAT RURAL ?

The tax return of SOCIETE COOPERATIVE DE L'ARTISANAT RURAL 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 DE L'ARTISANAT RURAL operate?

SOCIETE COOPERATIVE DE L'ARTISANAT RURAL operates in the sector Centrales d'achat non alimentaires (NAF code 46.19A). See the 'Sector positioning' section above to compare the company with its competitors.