SOCIETE D'EDITION DE PUBLICATION AGRICOLES DU CHER : revenue, balance sheet and financial ratios

SOCIETE D'EDITION DE PUBLICATION AGRICOLES DU CHER is a French company founded 44 years ago, specialized in the sector Édition de revues et périodiques. Based in SAINT-DOULCHARD (18230), this company of category PME shows in 2023 a revenue of 452 k€. 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 D'EDITION DE PUBLICATION AGRICOLES DU CHER (SIREN 324443589)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 452 090 € 446 461 € 514 167 € 452 672 € 476 997 € 462 629 € 441 302 € 460 024 €
Net income -29 094 € -11 328 € 25 703 € 296 € 14 567 € 8 960 € 10 221 € 17 343 €
EBITDA -32 354 € -11 943 € 25 283 € -610 € 18 526 € -5 485 € 8 246 € 39 754 €
Net margin -6.4% -2.5% 5.0% 0.1% 3.1% 1.9% 2.3% 3.8%

Revenue and income statement

In 2023, SOCIETE D'EDITION DE PUBLICATION AGRICOLES DU CHER achieves revenue of 452 k€. Activity remains stable over the period (CAGR: -0.2%). Vs 2022: +1%. After deducting consumption (0 €), gross margin stands at 452 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -32 k€, representing -7.2% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -171%, reducing margin by 4.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -29 k€ (-6.4% of revenue), which will impact equity.

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

452 090 €

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

452 090 €

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

-32 354 €

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

-29 583 €

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

-29 094 €

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

-7.2%

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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 0%. 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 64%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.0%

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

63.526%

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

-7.05%

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

0.0

Solvency indicators evolution
SOCIETE D'EDITION DE PUBLICATION AGRICOLES DU CHER

Sector positioning

Debt ratio
0.0 2023
2021
2022
2023
Q1: 0.0
Med: 0.5
Q3: 41.04
Excellent

In 2023, the debt ratio of SOCIETE D'EDITION DE PUBL... (0.00) 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
63.53% 2023
2021
2022
2023
Q1: 2.81%
Med: 32.64%
Q3: 58.04%
Excellent

In 2023, the financial autonomy of SOCIETE D'EDITION DE PUBL... (63.5%) 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
0.0 years 2023
2021
2022
2023
Q1: -0.0 years
Med: 0.0 years
Q3: 0.39 years
Good +25 pts over 3 years

In 2023, the repayment capacity of SOCIETE D'EDITION DE PUBL... (0.00) 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.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 69 days. Excellent situation: suppliers finance 69 days of the operating cycle (retail model). WCR is negative (-106 days): operations structurally generate cash. Notable WCR improvement over the period (-53%), freeing up cash.

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

-132 955 €

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

0 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

69 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

0 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

-106 j

WCR and payment terms evolution
SOCIETE D'EDITION DE PUBLICATION AGRICOLES DU CHER

Positioning of SOCIETE D'EDITION DE PUBLICATION AGRICOLES DU CHER in its sector

Comparison with sector Édition de revues et périodiques

Valuation estimate

Based on 67 transactions of similar company sales (all years), the value of SOCIETE D'EDITION DE PUBLICATION AGRICOLES DU CHER is estimated at 74 346 € (range 50 675€ - 205 692€). The price/revenue ratio is 0.16x (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
67 tx
50k€ 74k€ 205k€
74 346 € Range: 50 675€ - 205 692€
NAF 5 all-time

Valuation method used

Revenue Multiple
452 090 € × 0.16x = 74 347 €
Range: 50 676€ - 205 692€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 67 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 (Édition de revues et périodiques)

Compare SOCIETE D'EDITION DE PUBLICATION AGRICOLES DU CHER with other companies in the same sector:

Voir toutes les statistiques du secteur Édition de revues et périodiques

Frequently asked questions about SOCIETE D'EDITION DE PUBLICATION AGRICOLES DU CHER

What is the revenue of SOCIETE D'EDITION DE PUBLICATION AGRICOLES DU CHER ?

The revenue of SOCIETE D'EDITION DE PUBLICATION AGRICOLES DU CHER in 2023 is 452 k€.

Is SOCIETE D'EDITION DE PUBLICATION AGRICOLES DU CHER profitable?

SOCIETE D'EDITION DE PUBLICATION AGRICOLES DU CHER recorded a net loss in 2023.

Where is the headquarters of SOCIETE D'EDITION DE PUBLICATION AGRICOLES DU CHER ?

The headquarters of SOCIETE D'EDITION DE PUBLICATION AGRICOLES DU CHER is located in SAINT-DOULCHARD (18230), in the department Cher.

Where to find the tax return of SOCIETE D'EDITION DE PUBLICATION AGRICOLES DU CHER ?

The tax return of SOCIETE D'EDITION DE PUBLICATION AGRICOLES DU CHER 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 D'EDITION DE PUBLICATION AGRICOLES DU CHER operate?

SOCIETE D'EDITION DE PUBLICATION AGRICOLES DU CHER operates in the sector Édition de revues et périodiques (NAF code 58.14Z). See the 'Sector positioning' section above to compare the company with its competitors.