SOCIETE ROBERT D'EXPLOITATION ET TRAVAUX AGRICOLES ET PAR ABREVIATION : SORETA : revenue, balance sheet and financial ratios

In 2025, SOCIETE ROBERT D'EXPLOITATION ET TRAVAUX AGRICOLES ET PAR ABREVIATION : SORETA achieves revenue of 1.4 M€. Revenue is declining over the period 2022-2025 (CAGR: -7.1%). Significant drop of -19% vs 2024. After deducting consumption (65 k€), gross margin stands at 1.3 M€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 223 k€, representing 16.4% of revenue. Warning negative scissor effect: despite revenue change (-19%), EBITDA varies by -33%, reducing margin by 3.4 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 48 k€, i.e. 3.5% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 112%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 44%. 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 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 35.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 406.00. 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 10.1x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 68 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. The gap of 34 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 98 days of revenue, i.e. 370 k€ to permanently finance.

Based on 50 transactions of similar company sales (all years), the value of SOCIETE ROBERT D'EXPLOITATION ET TRAVAUX AGRICOLES ET PAR ABREVIATION : SORETA is estimated at 471 884 € (range 169 710€ - 804 436€). With an EBITDA of 222 778€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.37x (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.