Employees: NN (None)Legal category: SCA (commandite par actions)Size: PMECreation date: 1959-01-01 (67 years)Status: ActiveBusiness sector: Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail Location: MONETEAU (89470), Yonne
SOREAL : revenue, balance sheet and financial ratios
SOREAL is a French company
founded 67 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 MONETEAU (89470),
this company of category PME
shows in 2025 a revenue of 115 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, SOREAL achieves revenue of 115 k€. Revenue is declining over the period 2016-2025 (CAGR: -27.5%). Significant drop of -24% vs 2024. After deducting consumption (0 €), gross margin stands at 115 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 -147 k€, representing -128.1% of revenue. Warning negative scissor effect: despite revenue change (-24%), EBITDA varies by -39%, reducing margin by 57.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 242 k€, i.e. 210.5% 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
115 000 €
Gross margin (2025)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
115 000 €
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
-147 370 €
EBIT (2025)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-153 811 €
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
242 125 €
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
-128.1%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at -158%. 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 -150%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 940.2% 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 (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
-158.279%
Financial autonomy (2025)
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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
-150.013%
Cash flow / Revenue (2025)
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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
940.211%
Repayment capacity (2025)
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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
2.856
Solvency indicators evolution SOREAL
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
225.856
200.2
228.563
259.814
203.662
205.348
-269.086
-233.071
-242.236
-158.279
Financial autonomy
29.454
31.998
28.461
25.662
30.067
30.648
-53.836
-70.094
-61.46
-150.013
Repayment capacity
-46.124
49.358
-178.172
-33.66
-40.443
-43.551
-10.803
-25.225
-11.518
2.856
Cash flow / Revenue
-6.551%
6.687%
-1.878%
-10.081%
-7.865%
-8.996%
-45.909%
-83.782%
-305.642%
940.211%
Sector positioning
Debt ratio
-158.282025
2023
2024
2025
Q1: 6.47
Med: 45.92
Q3: 121.67
Excellent
In 2025, the debt ratio of SOREAL (-158.28) 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
-150.01%2025
2023
2024
2025
Q1: 19.72%
Med: 40.93%
Q3: 57.41%
Watch
In 2025, the financial autonomy of SOREAL (-150.0%) 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
2.86 years2025
2023
2024
2025
Q1: 0.0 years
Med: 2.08 years
Q3: 6.31 years
Average+31 pts over 3 years
In 2025, the repayment capacity of SOREAL (2.86) 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 61.15. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
61.147
Interest coverage (2025)
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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
-1434.335
Liquidity indicators evolution SOREAL
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
123.185
91.552
72.34
75.859
49.501
63.128
305.858
37.445
51.439
61.147
Interest coverage
-630.13
601.183
202.122
120.937
-67.404
-30.657
-8301.444
1269.66
-340.69
-1434.335
Sector positioning
Liquidity ratio
61.152025
2023
2024
2025
Q1: 130.13
Med: 212.59
Q3: 336.97
Watch
In 2025, the liquidity ratio of SOREAL (61.15) 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
-1434.34x2025
2023
2024
2025
Q1: 0.0x
Med: 13.85x
Q3: 38.47x
Watch-55 pts over 3 years
In 2025, the interest coverage of SOREAL (-1434.3x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
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: 131 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. The gap of 84 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-96 days): operations structurally generate cash. Notable WCR improvement over the period (-116%), freeing up cash.
Operating WCR (2025)
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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
-30 646 €
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
131 j
Supplier credit (2025)
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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
47 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
0 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
-96 j
WCR and payment terms evolution SOREAL
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
187 262 €
515 683 €
494 890 €
479 829 €
-15 387 €
-49 598 €
854 450 €
43 949 €
218 427 €
-30 646 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
0
Customer payment term (days)
0
0
0
0
0
0
0
49
198
131
Supplier payment term (days)
18
21
28
51
41
74
83
424
525
47
Positioning of SOREAL 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 SOREAL is estimated at
145 629 €
(range 61 530€ - 365 389€).
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 value2025
94 tx
61k€145k€365k€
145 629 €Range: 61 530€ - 365 389€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
Revenue Multiple30%
115 000 €×0.15x
Estimation17 379 €
11 795€ - 19 952€
Net Income Multiple20%
242 125 €×1.4x
Estimation338 006 €
136 132€ - 883 546€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 SOREAL with other companies in the same sector:
Yes, SOREAL generated a net profit of 242 k€ in 2025.
Where is the headquarters of SOREAL ?
The headquarters of SOREAL is located in MONETEAU (89470), in the department Yonne.
Where to find the tax return of SOREAL ?
The tax return of SOREAL 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 SOREAL operate?
SOREAL 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.
Item evolution
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