SOCIETE DE PRODUCTION GRAINIERE : revenue, balance sheet and financial ratios

SOCIETE DE PRODUCTION GRAINIERE is a French company founded 10 years ago, specialized in the sector Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses. Based in AVIGNON (84000), this company of category PME shows in 2024 a revenue of 19.8 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 DE PRODUCTION GRAINIERE (SIREN 815130315)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 19 750 958 € 20 327 490 € 19 634 182 € 18 116 151 € 19 194 825 € 16 278 212 € 14 642 034 € 15 342 825 € 15 757 913 €
Net income -1 567 347 € -456 755 € 357 416 € 1 411 722 € 1 141 052 € 378 569 € 52 096 € 453 020 € 394 679 €
EBITDA -873 172 € 407 385 € 1 023 852 € 2 206 399 € 1 077 157 € 391 782 € -63 660 € 796 093 € 691 914 €
Net margin -7.9% -2.2% 1.8% 7.8% 5.9% 2.3% 0.4% 3.0% 2.5%

Revenue and income statement

In 2024, SOCIETE DE PRODUCTION GRAINIERE achieves revenue of 19.8 M€. Revenue is growing positively over 9 years (CAGR: +2.9%). Slight decline of -3% vs 2023. After deducting consumption (8.6 M€), gross margin stands at 11.1 M€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -873 k€, representing -4.4% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -314%, reducing margin by 6.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.6 M€ (-7.9% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

19 750 958 €

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

11 108 306 €

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

-873 172 €

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

-748 071 €

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

-1 567 347 €

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

-4.4%

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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 -637%. 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 -9%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-636.683%

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

-9.446%

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

-6.365%

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

-7.451

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

48.4%

Solvency indicators evolution
SOCIETE DE PRODUCTION GRAINIERE

Sector positioning

Debt ratio
-636.68 2024
2022
2023
2024
Q1: 8.45
Med: 47.09
Q3: 129.26
Excellent -64 pts over 3 years

In 2024, the debt ratio of SOCIETE DE PRODUCTION GRA... (-636.68) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-9.45% 2024
2022
2023
2024
Q1: 16.17%
Med: 41.8%
Q3: 62.9%
Watch

In 2024, the financial autonomy of SOCIETE DE PRODUCTION GRA... (-9.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-7.45 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.71 years
Q3: 3.49 years
Excellent -52 pts over 3 years

In 2024, the repayment capacity of SOCIETE DE PRODUCTION GRA... (-7.45) 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 174.55. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

174.548

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

-75.354

Liquidity indicators evolution
SOCIETE DE PRODUCTION GRAINIERE

Sector positioning

Liquidity ratio
174.55 2024
2022
2023
2024
Q1: 128.97
Med: 251.87
Q3: 490.81
Average -10 pts over 3 years

In 2024, the liquidity ratio of SOCIETE DE PRODUCTION GRA... (174.55) 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
-75.35x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.22x
Q3: 10.34x
Watch -54 pts over 3 years

In 2024, the interest coverage of SOCIETE DE PRODUCTION GRA... (-75.3x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 49 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 155 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 131 days of revenue, i.e. 7.2 M€ to permanently finance. Over 2016-2024, WCR increased by +216%, requiring additional financing.

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

7 185 596 €

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

49 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

155 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

131 j

WCR and payment terms evolution
SOCIETE DE PRODUCTION GRAINIERE

Positioning of SOCIETE DE PRODUCTION GRAINIERE in its sector

Comparison with sector Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses

Valuation estimate

Based on 138 transactions of similar company sales (all years), the value of SOCIETE DE PRODUCTION GRAINIERE is estimated at 8 181 126 € (range 2 805 709€ - 13 737 211€). The price/revenue ratio is 0.41x (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.

Estimated enterprise value 2024
138 transactions
2805k€ 8181k€ 13737k€
8 181 126 € Range: 2 805 709€ - 13 737 211€
Section all-time Aggregated at NAF section level

Valuation method used

Revenue Multiple
19 750 958 € × 0.41x = 8 181 127 €
Range: 2 805 710€ - 13 737 212€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 138 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 (Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses)

Compare SOCIETE DE PRODUCTION GRAINIERE with other companies in the same sector:

Voir toutes les statistiques du secteur Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses

Frequently asked questions about SOCIETE DE PRODUCTION GRAINIERE

What is the revenue of SOCIETE DE PRODUCTION GRAINIERE ?

The revenue of SOCIETE DE PRODUCTION GRAINIERE in 2024 is 19.8 M€.

Is SOCIETE DE PRODUCTION GRAINIERE profitable?

SOCIETE DE PRODUCTION GRAINIERE recorded a net loss in 2024.

Where is the headquarters of SOCIETE DE PRODUCTION GRAINIERE ?

The headquarters of SOCIETE DE PRODUCTION GRAINIERE is located in AVIGNON (84000), in the department Vaucluse.

Where to find the tax return of SOCIETE DE PRODUCTION GRAINIERE ?

The tax return of SOCIETE DE PRODUCTION GRAINIERE 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 DE PRODUCTION GRAINIERE operate?

SOCIETE DE PRODUCTION GRAINIERE operates in the sector Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses (NAF code 01.11Z). See the 'Sector positioning' section above to compare the company with its competitors.