Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SOCIETE HORTICOLE COSTIL - DECHAUFOUR : revenue, balance sheet and financial ratios

SOCIETE HORTICOLE COSTIL - DECHAUFOUR is a French company founded 35 years ago, specialized in the sector Autres cultures non permanentes. Based in HEROUVILLE SAINT CLAIR (14200), this company of category PME shows in 2021 a revenue of 1.3 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 HORTICOLE COSTIL - DECHAUFOUR (SIREN 378558464)
Indicator 2021 2019 2018 2017 2016
Revenue 1 307 223 € N/C N/C N/C N/C
Net income 87 138 € -73 601 € 22 544 € -12 914 € 30 084 €
EBITDA 151 232 € N/C N/C N/C N/C
Net margin 6.7% N/C N/C N/C N/C

Revenue and income statement

In 2021, SOCIETE HORTICOLE COSTIL - DECHAUFOUR achieves revenue of 1.3 M€. After deducting consumption (619 k€), gross margin stands at 688 k€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 151 k€, representing 11.6% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 87 k€, i.e. 6.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 307 223 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

688 363 €

EBITDA (2021) ?
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

151 232 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

103 138 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

87 138 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.5%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 439%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 10.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

438.876%

Financial autonomy (2021) ?
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

14.212%

Cash flow / Revenue (2021) ?
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

10.497%

Repayment capacity (2021) ?
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

5.229

Asset age ratio (2021) ?
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

36.1%

Solvency indicators evolution
SOCIETE HORTICOLE COSTIL - DECHAUFOUR

Sector positioning

Debt ratio
438.88 2021
2018
2019
2021
Q1: 4.76
Med: 28.51
Q3: 85.11
Watch -10 pts over 3 years

In 2021, the debt ratio of SOCIETE HORTICOLE COSTIL ... (438.88) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
14.21% 2021
2018
2019
2021
Q1: 19.81%
Med: 44.69%
Q3: 67.13%
Watch

In 2021, the financial autonomy of SOCIETE HORTICOLE COSTIL ... (14.2%) 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
5.23 years 2021
2021
Q1: 0.0 years
Med: 0.55 years
Q3: 2.21 years
Watch

In 2021, the repayment capacity of SOCIETE HORTICOLE COSTIL ... (5.23) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 182.87. 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 7.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

182.865

Interest coverage (2021) ?
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

7.213

Liquidity indicators evolution
SOCIETE HORTICOLE COSTIL - DECHAUFOUR

Sector positioning

Liquidity ratio
182.87 2021
2018
2019
2021
Q1: 162.42
Med: 269.65
Q3: 430.01
Average +8 pts over 3 years

In 2021, the liquidity ratio of SOCIETE HORTICOLE COSTIL ... (182.87) 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
7.21x 2021
2021
Q1: 0.0x
Med: 0.73x
Q3: 4.11x
Excellent

In 2021, the interest coverage of SOCIETE HORTICOLE COSTIL ... (7.2x) 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: 15 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 59 days. Excellent situation: suppliers finance 44 days of the operating cycle (retail model). Inventory turnover is 63 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 83 days of revenue, i.e. 302 k€ to permanently finance.

Operating WCR (2021) ?
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

301 707 €

Customer credit (2021) ?
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

15 j

Supplier credit (2021) ?
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

59 j

Inventory turnover (2021) ?
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

63 j

WCR in days of revenue (2021) ?
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

83 j

WCR and payment terms evolution
SOCIETE HORTICOLE COSTIL - DECHAUFOUR

Positioning of SOCIETE HORTICOLE COSTIL - DECHAUFOUR in its sector

Comparison with sector Autres cultures non permanentes

Valuation estimate

Based on 138 transactions of similar company sales (all years), the value of SOCIETE HORTICOLE COSTIL - DECHAUFOUR is estimated at 457 957 € (range 158 023€ - 791 149€). With an EBITDA of 151 232€, the sector multiple of 3.3x is applied. 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 2021
138 transactions
158k€ 457k€ 791k€
457 957 € Range: 158 023€ - 791 149€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
151 232 € × 3.3x
Estimation 505 849 €
167 325€ - 754 755€
Revenue Multiple 30%
1 307 223 € × 0.41x
Estimation 541 470 €
185 697€ - 909 201€
Net Income Multiple 20%
87 138 € × 2.4x
Estimation 212 959 €
93 262€ - 705 057€
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 (Autres cultures non permanentes)

Compare SOCIETE HORTICOLE COSTIL - DECHAUFOUR with other companies in the same sector:

Voir toutes les statistiques du secteur Autres cultures non permanentes

Frequently asked questions about SOCIETE HORTICOLE COSTIL - DECHAUFOUR

What is the revenue of SOCIETE HORTICOLE COSTIL - DECHAUFOUR ?

The revenue of SOCIETE HORTICOLE COSTIL - DECHAUFOUR in 2021 is 1.3 M€.

Is SOCIETE HORTICOLE COSTIL - DECHAUFOUR profitable?

Yes, SOCIETE HORTICOLE COSTIL - DECHAUFOUR generated a net profit of 87 k€ in 2021.

Where is the headquarters of SOCIETE HORTICOLE COSTIL - DECHAUFOUR ?

The headquarters of SOCIETE HORTICOLE COSTIL - DECHAUFOUR is located in HEROUVILLE SAINT CLAIR (14200), in the department Calvados.

Where to find the tax return of SOCIETE HORTICOLE COSTIL - DECHAUFOUR ?

The tax return of SOCIETE HORTICOLE COSTIL - DECHAUFOUR 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 HORTICOLE COSTIL - DECHAUFOUR operate?

SOCIETE HORTICOLE COSTIL - DECHAUFOUR operates in the sector Autres cultures non permanentes (NAF code 01.19Z). See the 'Sector positioning' section above to compare the company with its competitors.