UNION AGRICOLE PAYS DE LOIRE : revenue, balance sheet and financial ratios

UNION AGRICOLE PAYS DE LOIRE is a French company founded 126 years ago, specialized in the sector Autre mise à disposition de ressources humaines. Based in BELLEVIGNE-EN-LAYON (49380), this company of category ETI shows in 2025 a revenue of 1.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - UNION AGRICOLE PAYS DE LOIRE (SIREN 301341798)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 1 843 792 € 1 934 001 € 2 481 186 € 2 397 192 € 2 188 459 € 2 204 230 € 2 207 990 € 2 490 192 € 2 426 616 €
Net income 5 284 € -38 822 € 75 767 € 81 532 € 56 009 € 28 538 € 16 362 € 14 175 € 17 192 €
EBITDA -27 689 487 € -27 841 604 € -25 812 438 € -25 126 972 € -23 360 749 € -21 792 955 € -21 835 513 € -20 088 033 € -18 249 410 €
Net margin 0.3% -2.0% 3.1% 3.4% 2.6% 1.3% 0.7% 0.6% 0.7%

Revenue and income statement

In 2025, UNION AGRICOLE PAYS DE LOIRE achieves revenue of 1.8 M€. Activity remains stable over the period (CAGR: -3.4%). Slight decline of -5% vs 2024. After deducting consumption (40 k€), gross margin stands at 1.8 M€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -27.7 M€, representing -1501.8% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by +1%, reducing margin by 62.2 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 5 k€, i.e. 0.3% 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

1 843 792 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 804 048 €

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

-27 689 487 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

235 174 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

5 284 €

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

-1501.8%

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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 225%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

225.226%

Financial autonomy (2025) ?
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

21.564%

Cash flow / Revenue (2025) ?
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

-1514.258%

Repayment capacity (2025) ?
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

-0.192

Asset age ratio (2025) ?
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

23.7%

Solvency indicators evolution
UNION AGRICOLE PAYS DE LOIRE

Sector positioning

Debt ratio
225.23 2025
2023
2024
2025
Q1: 2.81
Med: 35.03
Q3: 53.27
Watch

In 2025, the debt ratio of UNION AGRICOLE PAYS DE LOIRE (225.23) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
21.56% 2025
2023
2024
2025
Q1: 16.22%
Med: 43.47%
Q3: 63.84%
Average -13 pts over 3 years

In 2025, the financial autonomy of UNION AGRICOLE PAYS DE LOIRE (21.6%) 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
-0.19 years 2025
2023
2024
2025
Q1: -0.54 years
Med: 0.0 years
Q3: 0.54 years
Good +16 pts over 3 years

In 2025, the repayment capacity of UNION AGRICOLE PAYS DE LOIRE (-0.19) 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 272.52. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

272.519

Interest coverage (2025) ?
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

-0.634

Liquidity indicators evolution
UNION AGRICOLE PAYS DE LOIRE

Sector positioning

Liquidity ratio
272.52 2025
2023
2024
2025
Q1: 186.52
Med: 311.24
Q3: 795.18
Average -29 pts over 3 years

In 2025, the liquidity ratio of UNION AGRICOLE PAYS DE LOIRE (272.52) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-0.63x 2025
2023
2024
2025
Q1: -2.96x
Med: 0.0x
Q3: 6.29x
Average +20 pts over 3 years

In 2025, the interest coverage of UNION AGRICOLE PAYS DE LOIRE (-0.6x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 1254 days of revenue, i.e. 6.4 M€ to permanently finance.

Operating WCR (2025) ?
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

6 424 878 €

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

1 j

Supplier credit (2025) ?
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

38 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

9 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

1254 j

WCR and payment terms evolution
UNION AGRICOLE PAYS DE LOIRE

Positioning of UNION AGRICOLE PAYS DE LOIRE in its sector

Comparison with sector Autre mise à disposition de ressources humaines

Valuation estimate

Based on 147 transactions of similar company sales (all years), the value of UNION AGRICOLE PAYS DE LOIRE is estimated at 92 592 € (range 68 724€ - 163 868€). The price/revenue ratio is 0.08x (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 2025
147 transactions
68k€ 92k€ 163k€
92 592 € Range: 68 724€ - 163 868€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
1 843 792 € × 0.08x
Estimation 147 637 €
111 332€ - 253 588€
Net Income Multiple 20%
5 284 € × 1.9x
Estimation 10 026 €
4 812€ - 29 288€
How is this estimate calculated?

This estimate is based on the analysis of 147 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 (Autre mise à disposition de ressources humaines)

Compare UNION AGRICOLE PAYS DE LOIRE with other companies in the same sector:

Voir toutes les statistiques du secteur Autre mise à disposition de ressources humaines

Frequently asked questions about UNION AGRICOLE PAYS DE LOIRE

What is the revenue of UNION AGRICOLE PAYS DE LOIRE ?

The revenue of UNION AGRICOLE PAYS DE LOIRE in 2025 is 1.8 M€.

Is UNION AGRICOLE PAYS DE LOIRE profitable?

Yes, UNION AGRICOLE PAYS DE LOIRE generated a net profit of 5 k€ in 2025.

Where is the headquarters of UNION AGRICOLE PAYS DE LOIRE ?

The headquarters of UNION AGRICOLE PAYS DE LOIRE is located in BELLEVIGNE-EN-LAYON (49380), in the department Maine-et-Loire.

Where to find the tax return of UNION AGRICOLE PAYS DE LOIRE ?

The tax return of UNION AGRICOLE PAYS DE LOIRE 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 UNION AGRICOLE PAYS DE LOIRE operate?

UNION AGRICOLE PAYS DE LOIRE operates in the sector Autre mise à disposition de ressources humaines (NAF code 78.30Z). See the 'Sector positioning' section above to compare the company with its competitors.