SOCIETE SPECIALISTE DE L'ALIMENTATION POUR LE BETAIL : revenue, balance sheet and financial ratios

SOCIETE SPECIALISTE DE L'ALIMENTATION POUR LE BETAIL is a French company founded 33 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 ARQUES (62510), this company of category ETI shows in 2024 a revenue of 49.3 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 SPECIALISTE DE L'ALIMENTATION POUR LE BETAIL (SIREN 391294204)
Indicator 2024 2023 2022 2020 2019 2018 2017 2016
Revenue 49 287 157 € 43 062 107 € 46 202 353 € 27 945 343 € 29 130 182 € 28 734 618 € 25 612 544 € 25 456 884 €
Net income 293 454 € -100 630 € 59 558 € -82 032 € 85 054 € 197 636 € 431 082 € 366 855 €
EBITDA 597 847 € 202 440 € 436 965 € 524 314 € 758 429 € 693 715 € 1 268 848 € 700 389 €
Net margin 0.6% -0.2% 0.1% -0.3% 0.3% 0.7% 1.7% 1.4%

Revenue and income statement

In 2024, SOCIETE SPECIALISTE DE L'ALIMENTATION POUR LE BETAIL achieves revenue of 49.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.6%. Vs 2023, growth of +14% (43.1 M€ -> 49.3 M€). After deducting consumption (42.1 M€), gross margin stands at 7.2 M€, i.e. a rate of 15%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 598 k€, representing 1.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 293 k€, i.e. 0.6% of revenue. This profit can be retained or distributed to shareholders.

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

49 287 157 €

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

7 208 510 €

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

597 847 €

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

388 203 €

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

293 454 €

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

1.2%

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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 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 42%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 0.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.033%

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

42.14%

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

0.758%

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

0.005

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

22.8%

Solvency indicators evolution
SOCIETE SPECIALISTE DE L'ALIMENTATION POUR LE BETAIL

Sector positioning

Debt ratio
0.03 2024
2022
2023
2024
Q1: 6.05
Med: 44.93
Q3: 120.21
Excellent

In 2024, the debt ratio of SOCIETE SPECIALISTE DE L'... (0.03) 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
42.14% 2024
2022
2023
2024
Q1: 20.03%
Med: 38.65%
Q3: 57.23%
Good -9 pts over 3 years

In 2024, the financial autonomy of SOCIETE SPECIALISTE DE L'... (42.1%) 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
0.01 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.88 years
Q3: 5.75 years
Good

In 2024, the repayment capacity of SOCIETE SPECIALISTE DE L'... (0.01) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 123.80. 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 25.7x. Operating income very largely covers interest expenses: high safety margin.

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

123.801

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

25.711

Liquidity indicators evolution
SOCIETE SPECIALISTE DE L'ALIMENTATION POUR LE BETAIL

Sector positioning

Liquidity ratio
123.8 2024
2022
2023
2024
Q1: 134.88
Med: 211.56
Q3: 350.49
Watch

In 2024, the liquidity ratio of SOCIETE SPECIALISTE DE L'... (123.80) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
25.71x 2024
2022
2023
2024
Q1: 0.0x
Med: 8.11x
Q3: 42.47x
Good -12 pts over 3 years

In 2024, the interest coverage of SOCIETE SPECIALISTE DE L'... (25.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 39 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 50 days of revenue, i.e. 6.9 M€ to permanently finance. Over 2016-2024, WCR increased by +99%, 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

6 865 208 €

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

39 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

51 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

14 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

50 j

WCR and payment terms evolution
SOCIETE SPECIALISTE DE L'ALIMENTATION POUR LE BETAIL

Positioning of SOCIETE SPECIALISTE DE L'ALIMENTATION POUR LE BETAIL 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 SPECIALISTE DE L'ALIMENTATION POUR LE BETAIL is estimated at 2 462 230 € (range 1 635 632€ - 3 402 789€). With an EBITDA of 597 847€, 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 2024
94 tx
1635k€ 2462k€ 3402k€
2 462 230 € Range: 1 635 632€ - 3 402 789€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
597 847 € × 0.5x
Estimation 291 554 €
172 149€ - 1 246 458€
Revenue Multiple 30%
49 287 157 € × 0.15x
Estimation 7 448 403 €
5 055 200€ - 8 551 299€
Net Income Multiple 20%
293 454 € × 1.4x
Estimation 409 661 €
164 992€ - 1 070 852€

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 SPECIALISTE DE L'ALIMENTATION POUR LE BETAIL 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 SPECIALISTE DE L'ALIMENTATION POUR LE BETAIL

What is the revenue of SOCIETE SPECIALISTE DE L'ALIMENTATION POUR LE BETAIL ?

The revenue of SOCIETE SPECIALISTE DE L'ALIMENTATION POUR LE BETAIL in 2024 is 49.3 M€.

Is SOCIETE SPECIALISTE DE L'ALIMENTATION POUR LE BETAIL profitable?

Yes, SOCIETE SPECIALISTE DE L'ALIMENTATION POUR LE BETAIL generated a net profit of 293 k€ in 2024.

Where is the headquarters of SOCIETE SPECIALISTE DE L'ALIMENTATION POUR LE BETAIL ?

The headquarters of SOCIETE SPECIALISTE DE L'ALIMENTATION POUR LE BETAIL is located in ARQUES (62510), in the department Pas-de-Calais.

Where to find the tax return of SOCIETE SPECIALISTE DE L'ALIMENTATION POUR LE BETAIL ?

The tax return of SOCIETE SPECIALISTE DE L'ALIMENTATION POUR LE BETAIL 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 SPECIALISTE DE L'ALIMENTATION POUR LE BETAIL operate?

SOCIETE SPECIALISTE DE L'ALIMENTATION POUR LE BETAIL 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.