SOCIETE LEPLATRE ET COMPAGNIE : revenue, balance sheet and financial ratios

SOCIETE LEPLATRE ET COMPAGNIE is a French company founded 63 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 EPIEDS-EN-BEAUCE (45130), this company of category ETI shows in 2025 a revenue of 80.2 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 LEPLATRE ET COMPAGNIE (SIREN 086380110)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 80 249 023 € 81 808 022 € 117 624 919 € 94 976 026 € 57 041 842 € 68 450 387 € 58 421 210 € 41 959 361 € 28 729 618 € 44 253 626 €
Net income 346 338 € 678 758 € 985 719 € 3 302 511 € 109 229 € 57 384 € 73 594 € 130 188 € 2 528 815 € 986 213 €
EBITDA 2 052 263 € 1 944 882 € 3 773 959 € 10 543 713 € 1 970 731 € 1 280 812 € 2 993 433 € 1 934 450 € 502 029 € 1 492 487 €
Net margin 0.4% 0.8% 0.8% 3.5% 0.2% 0.1% 0.1% 0.3% 8.8% 2.2%

Revenue and income statement

In 2025, SOCIETE LEPLATRE ET COMPAGNIE achieves revenue of 80.2 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.8%. Slight decline of -2% vs 2024. After deducting consumption (69.8 M€), gross margin stands at 10.5 M€, i.e. a rate of 13%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.1 M€, representing 2.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 346 k€, i.e. 0.4% 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

80 249 023 €

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

10 472 946 €

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

2 052 263 €

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

725 200 €

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

346 338 €

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

2.6%

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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 77%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 48%. 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 3.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.2% 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

77.329%

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

48.13%

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

2.165%

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

3.007

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

24.3%

Solvency indicators evolution
SOCIETE LEPLATRE ET COMPAGNIE

Sector positioning

Debt ratio
77.33 2025
2023
2024
2025
Q1: 6.47
Med: 45.92
Q3: 121.67
Average

In 2025, the debt ratio of SOCIETE LEPLATRE ET COMPA... (77.33) 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
48.13% 2025
2023
2024
2025
Q1: 19.72%
Med: 40.93%
Q3: 57.41%
Good -11 pts over 3 years

In 2025, the financial autonomy of SOCIETE LEPLATRE ET COMPA... (48.1%) 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
3.01 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 2.08 years
Q3: 6.31 years
Average -8 pts over 3 years

In 2025, the repayment capacity of SOCIETE LEPLATRE ET COMPA... (3.01) 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 206.02. 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 80.1x. 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

206.022

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

80.073

Liquidity indicators evolution
SOCIETE LEPLATRE ET COMPAGNIE

Sector positioning

Liquidity ratio
206.02 2025
2023
2024
2025
Q1: 130.13
Med: 212.59
Q3: 336.97
Average -26 pts over 3 years

In 2025, the liquidity ratio of SOCIETE LEPLATRE ET COMPA... (206.02) 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
80.07x 2025
2023
2024
2025
Q1: 0.0x
Med: 13.85x
Q3: 38.47x
Excellent

In 2025, the interest coverage of SOCIETE LEPLATRE ET COMPA... (80.1x) 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: 73 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. The gap of 49 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 62 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 143 days of revenue, i.e. 32.0 M€ to permanently finance. Over 2016-2025, WCR increased by +189%, 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

31 952 753 €

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

73 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

24 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

62 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 LEPLATRE ET COMPAGNIE

Positioning of SOCIETE LEPLATRE ET COMPAGNIE 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 LEPLATRE ET COMPAGNIE is estimated at 4 235 347 € (range 2 803 670€ - 6 569 110€). With an EBITDA of 2 052 263€, 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
2803k€ 4235k€ 6569k€
4 235 347 € Range: 2 803 670€ - 6 569 110€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 052 263 € × 0.5x
Estimation 1 000 835 €
590 946€ - 4 278 787€
Revenue Multiple 30%
80 249 023 € × 0.15x
Estimation 12 127 441 €
8 230 842€ - 13 923 169€
Net Income Multiple 20%
346 338 € × 1.4x
Estimation 483 487 €
194 725€ - 1 263 832€

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 LEPLATRE ET COMPAGNIE 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 LEPLATRE ET COMPAGNIE

What is the revenue of SOCIETE LEPLATRE ET COMPAGNIE ?

The revenue of SOCIETE LEPLATRE ET COMPAGNIE in 2025 is 80.2 M€.

Is SOCIETE LEPLATRE ET COMPAGNIE profitable?

Yes, SOCIETE LEPLATRE ET COMPAGNIE generated a net profit of 346 k€ in 2025.

Where is the headquarters of SOCIETE LEPLATRE ET COMPAGNIE ?

The headquarters of SOCIETE LEPLATRE ET COMPAGNIE is located in EPIEDS-EN-BEAUCE (45130), in the department Loiret.

Where to find the tax return of SOCIETE LEPLATRE ET COMPAGNIE ?

The tax return of SOCIETE LEPLATRE ET COMPAGNIE 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 LEPLATRE ET COMPAGNIE operate?

SOCIETE LEPLATRE ET COMPAGNIE 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.