STE D'INTERET COLLECTIF AGRICOLE DES MARCHES ORGANISES DE NORMANDIE : revenue, balance sheet and financial ratios

STE D'INTERET COLLECTIF AGRICOLE DES MARCHES ORGANISES DE NORMANDIE is a French company founded 47 years ago, specialized in the sector Intermédiaires du commerce en matières premières agricoles, animaux vivants, matières premières textiles et produits semi-finis. Based in SAINT-PIERRE-EN-AUGE (14170), this company of category PME shows in 2023 a revenue of 327 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 D'INTERET COLLECTIF AGRICOLE DES MARCHES ORGANISES DE NORMANDIE (SIREN 316768753)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 327 121 € 299 123 € 221 308 € 175 999 € 189 049 € 214 768 € 252 996 € 256 897 €
Net income 60 648 € 44 687 € 436 € -28 868 € -39 513 € 12 107 € 47 884 € 47 191 €
EBITDA 49 035 € 27 993 € -17 499 € -45 733 € -43 878 € -13 787 € 29 997 € 31 694 €
Net margin 18.5% 14.9% 0.2% -16.4% -20.9% 5.6% 18.9% 18.4%

Revenue and income statement

In 2023, STE D'INTERET COLLECTIF AGRICOLE DES MARCHES ORGANISES DE NORMANDIE achieves revenue of 327 k€. Revenue is growing positively over 8 years (CAGR: +3.5%). Vs 2022: +9%. After deducting consumption (9 k€), gross margin stands at 319 k€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 49 k€, representing 15.0% of revenue. Positive scissor effect: EBITDA margin improves by +5.6 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 61 k€, i.e. 18.5% 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

327 121 €

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

318 511 €

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

49 035 €

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

60 372 €

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

60 648 €

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

14.9%

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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 92%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 21.6% 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 (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

0.0%

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

91.781%

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

21.594%

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

40.6%

Solvency indicators evolution
STE D'INTERET COLLECTIF AGRICOLE DES MARCHES ORGANISES DE NORMANDIE

Sector positioning

Debt ratio
0.0 2023
2021
2022
2023
Q1: 0.03
Med: 14.22
Q3: 70.74
Excellent

In 2023, the debt ratio of STE D'INTERET COLLECTIF A... (0.00) 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
91.78% 2023
2021
2022
2023
Q1: 16.7%
Med: 43.34%
Q3: 66.77%
Excellent +16 pts over 3 years

In 2023, the financial autonomy of STE D'INTERET COLLECTIF A... (91.8%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.25 years
Q3: 3.57 years
Excellent

In 2023, the repayment capacity of STE D'INTERET COLLECTIF A... (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 973.17. 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 3.2x. Financial charges are adequately covered by operations.

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

973.174

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

3.23

Liquidity indicators evolution
STE D'INTERET COLLECTIF AGRICOLE DES MARCHES ORGANISES DE NORMANDIE

Sector positioning

Liquidity ratio
973.17 2023
2021
2022
2023
Q1: 158.12
Med: 264.06
Q3: 516.93
Excellent

In 2023, the liquidity ratio of STE D'INTERET COLLECTIF A... (973.17) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
3.23x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.21x
Q3: 6.18x
Good +38 pts over 3 years

In 2023, the interest coverage of STE D'INTERET COLLECTIF A... (3.2x) 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: 254 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. The gap of 217 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 262 days of revenue, i.e. 238 k€ to permanently finance. Over 2016-2023, WCR increased by +52%, 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

238 425 €

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

254 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

37 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

0 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

262 j

WCR and payment terms evolution
STE D'INTERET COLLECTIF AGRICOLE DES MARCHES ORGANISES DE NORMANDIE

Positioning of STE D'INTERET COLLECTIF AGRICOLE DES MARCHES ORGANISES DE NORMANDIE in its sector

Comparison with sector Intermédiaires du commerce en matières premières agricoles, animaux vivants, matières premières textiles et produits semi-finis

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of STE D'INTERET COLLECTIF AGRICOLE DES MARCHES ORGANISES DE NORMANDIE is estimated at 92 126 € (range 36 401€ - 293 192€). With an EBITDA of 49 035€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.32x (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.

Estimated enterprise value 2023
229 transactions
36k€ 92k€ 293k€
92 126 € Range: 36 401€ - 293 192€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
49 035 € × 1.6x
Estimation 79 656 €
25 996€ - 264 448€
Revenue Multiple 30%
327 121 € × 0.32x
Estimation 106 081 €
49 740€ - 259 536€
Net Income Multiple 20%
60 648 € × 1.7x
Estimation 102 370 €
42 406€ - 415 541€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Intermédiaires du commerce en matières premières agricoles, animaux vivants, matières premières textiles et produits semi-finis)

Compare STE D'INTERET COLLECTIF AGRICOLE DES MARCHES ORGANISES DE NORMANDIE with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en matières premières agricoles, animaux vivants, matières premières textiles et produits semi-finis

Frequently asked questions about STE D'INTERET COLLECTIF AGRICOLE DES MARCHES ORGANISES DE NORMANDIE

What is the revenue of STE D'INTERET COLLECTIF AGRICOLE DES MARCHES ORGANISES DE NORMANDIE ?

The revenue of STE D'INTERET COLLECTIF AGRICOLE DES MARCHES ORGANISES DE NORMANDIE in 2023 is 327 k€.

Is STE D'INTERET COLLECTIF AGRICOLE DES MARCHES ORGANISES DE NORMANDIE profitable?

Yes, STE D'INTERET COLLECTIF AGRICOLE DES MARCHES ORGANISES DE NORMANDIE generated a net profit of 61 k€ in 2023.

Where is the headquarters of STE D'INTERET COLLECTIF AGRICOLE DES MARCHES ORGANISES DE NORMANDIE ?

The headquarters of STE D'INTERET COLLECTIF AGRICOLE DES MARCHES ORGANISES DE NORMANDIE is located in SAINT-PIERRE-EN-AUGE (14170), in the department Calvados.

Where to find the tax return of STE D'INTERET COLLECTIF AGRICOLE DES MARCHES ORGANISES DE NORMANDIE ?

The tax return of STE D'INTERET COLLECTIF AGRICOLE DES MARCHES ORGANISES DE NORMANDIE 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 D'INTERET COLLECTIF AGRICOLE DES MARCHES ORGANISES DE NORMANDIE operate?

STE D'INTERET COLLECTIF AGRICOLE DES MARCHES ORGANISES DE NORMANDIE operates in the sector Intermédiaires du commerce en matières premières agricoles, animaux vivants, matières premières textiles et produits semi-finis (NAF code 46.11Z). See the 'Sector positioning' section above to compare the company with its competitors.