STE COMMERCIALE DE LA CROISIERE : revenue, balance sheet and financial ratios

STE COMMERCIALE DE LA CROISIERE is a French company founded 42 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 AUGY (89290), this company of category PME shows in 2023 a revenue of 358 k€. 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 - STE COMMERCIALE DE LA CROISIERE (SIREN 329046221)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2014 2013
Revenue 358 439 € 321 664 € 322 953 € 345 868 € 304 250 € 271 527 € 267 967 € 286 442 € 299 750 € 319 969 €
Net income 12 680 € 1 380 € 4 521 € 1 771 € 2 547 € 1 736 € 2 957 € 808 € 1 255 € 15 364 €
EBITDA 17 670 € 3 294 € 5 615 € 5 852 € 3 336 € 4 745 € 5 125 € 2 719 € 3 535 € 18 943 €
Net margin 3.5% 0.4% 1.4% 0.5% 0.8% 0.6% 1.1% 0.3% 0.4% 4.8%

Revenue and income statement

In 2023, STE COMMERCIALE DE LA CROISIERE achieves revenue of 358 k€. Revenue is growing positively over 10 years (CAGR: +1.1%). Vs 2022, growth of +11% (322 k€ -> 358 k€). After deducting consumption (276 k€), gross margin stands at 82 k€, i.e. a rate of 23%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 18 k€, representing 4.9% of revenue. Positive scissor effect: EBITDA margin improves by +3.9 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13 k€, i.e. 3.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

358 439 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

82 354 €

EBITDA (2023) ?
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

17 670 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

14 918 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

12 680 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.9%

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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 3%. 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 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 4.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.571%

Financial autonomy (2023) ?
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

1.875%

Cash flow / Revenue (2023) ?
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

4.3%

Repayment capacity (2023) ?
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

0.0

Asset age ratio (2023) ?
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

29.9%

Solvency indicators evolution
STE COMMERCIALE DE LA CROISIERE

Sector positioning

Debt ratio
2.57 2023
2021
2022
2023
Q1: 6.5
Med: 45.73
Q3: 127.92
Excellent

In 2023, the debt ratio of STE COMMERCIALE DE LA CRO... (2.57) 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
1.88% 2023
2021
2022
2023
Q1: 19.42%
Med: 37.28%
Q3: 56.05%
Average

In 2023, the financial autonomy of STE COMMERCIALE DE LA CRO... (1.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 1.62 years
Q3: 6.02 years
Excellent

In 2023, the repayment capacity of STE COMMERCIALE DE LA CRO... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 336.05. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

336.047

Interest coverage (2023) ?
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

0.0

Liquidity indicators evolution
STE COMMERCIALE DE LA CROISIERE

Sector positioning

Liquidity ratio
336.05 2023
2021
2022
2023
Q1: 134.74
Med: 212.01
Q3: 354.19
Good

In 2023, the liquidity ratio of STE COMMERCIALE DE LA CRO... (336.05) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 6.9x
Q3: 27.28x
Average

In 2023, the interest coverage of STE COMMERCIALE DE LA CRO... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 71 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 51 days of revenue, i.e. 50 k€ to permanently finance. Over 2013-2023, WCR increased by +108%, requiring additional financing.

Operating WCR (2023) ?
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

50 375 €

Customer credit (2023) ?
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

6 j

Supplier credit (2023) ?
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

25 j

Inventory turnover (2023) ?
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

71 j

WCR in days of revenue (2023) ?
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

51 j

WCR and payment terms evolution
STE COMMERCIALE DE LA CROISIERE

Positioning of STE COMMERCIALE DE LA CROISIERE 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 STE COMMERCIALE DE LA CROISIERE is estimated at 24 099 € (range 14 998€ - 46 331€). With an EBITDA of 17 670€, 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 2023
94 tx
14k€ 24k€ 46k€
24 099 € Range: 14 998€ - 46 331€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
17 670 € × 0.5x
Estimation 8 617 €
5 088€ - 36 840€
Revenue Multiple 30%
358 439 € × 0.15x
Estimation 54 168 €
36 764€ - 62 189€
Net Income Multiple 20%
12 680 € × 1.4x
Estimation 17 701 €
7 129€ - 46 271€

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 STE COMMERCIALE DE LA CROISIERE 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 STE COMMERCIALE DE LA CROISIERE

What is the revenue of STE COMMERCIALE DE LA CROISIERE ?

The revenue of STE COMMERCIALE DE LA CROISIERE in 2023 is 358 k€.

Is STE COMMERCIALE DE LA CROISIERE profitable?

Yes, STE COMMERCIALE DE LA CROISIERE generated a net profit of 13 k€ in 2023.

Where is the headquarters of STE COMMERCIALE DE LA CROISIERE ?

The headquarters of STE COMMERCIALE DE LA CROISIERE is located in AUGY (89290), in the department Yonne.

Where to find the tax return of STE COMMERCIALE DE LA CROISIERE ?

The tax return of STE COMMERCIALE DE LA CROISIERE 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 STE COMMERCIALE DE LA CROISIERE operate?

STE COMMERCIALE DE LA CROISIERE 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.