UNION COOP AGRICOLES NORD EST LAIT : revenue, balance sheet and financial ratios

UNION COOP AGRICOLES NORD EST LAIT is a French company founded 38 years ago, specialized in the sector Intermédiaires du commerce en matières premières agricoles, animaux vivants, matières premières textiles et produits semi-finis. Based in GRAND-FAYT (59244), this company of category ETI shows in 2024 a revenue of 169.0 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 - UNION COOP AGRICOLES NORD EST LAIT (SIREN 343854907)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 169 043 256 € 165 413 975 € 160 326 247 € 131 224 029 € 117 077 330 € 104 400 392 € 99 849 122 € 96 607 604 € 83 146 885 €
Net income 184 600 € 168 566 € 145 257 € 146 984 € 161 081 € 166 319 € 120 885 € 237 367 € 135 472 €
EBITDA 349 590 € 338 099 € 680 853 € 548 698 € 76 468 € 358 393 € 100 345 € 313 040 € 78 328 191 €
Net margin 0.1% 0.1% 0.1% 0.1% 0.1% 0.2% 0.1% 0.2% 0.2%

Revenue and income statement

In 2024, UNION COOP AGRICOLES NORD EST LAIT achieves revenue of 169.0 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.3%. Vs 2023: +2%. After deducting consumption (0 €), gross margin stands at 169.0 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 350 k€, representing 0.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 185 k€, i.e. 0.1% 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

169 043 256 €

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

169 043 256 €

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

349 590 €

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

-226 367 €

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

184 600 €

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

0.2%

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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 89%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 51%. 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 31.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.4% 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

88.725%

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

50.697%

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

0.393%

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

31.606

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

33.5%

Solvency indicators evolution
UNION COOP AGRICOLES NORD EST LAIT

Sector positioning

Debt ratio
88.72 2024
2022
2023
2024
Q1: 0.07
Med: 12.3
Q3: 55.22
Average +11 pts over 3 years

In 2024, the debt ratio of UNION COOP AGRICOLES NORD... (88.72) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
50.7% 2024
2022
2023
2024
Q1: 17.95%
Med: 39.2%
Q3: 66.14%
Good

In 2024, the financial autonomy of UNION COOP AGRICOLES NORD... (50.7%) 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
31.61 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.12 years
Q3: 1.75 years
Watch

In 2024, the repayment capacity of UNION COOP AGRICOLES NORD... (31.61) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 22.6x. 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

0.0

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

22.634

Liquidity indicators evolution
UNION COOP AGRICOLES NORD EST LAIT

Sector positioning

Liquidity ratio
0.0 2024
2022
2023
2024
Q1: 140.25
Med: 225.0
Q3: 462.66
Watch -62 pts over 3 years

In 2024, the liquidity ratio of UNION COOP AGRICOLES NORD... (0.00) 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
22.63x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.12x
Q3: 6.69x
Excellent

In 2024, the interest coverage of UNION COOP AGRICOLES NORD... (22.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 2 days. Favorable situation: supplier credit is longer than customer credit by 2 days. WCR is negative (-1 days): operations structurally generate cash. Notable WCR improvement over the period (-107%), freeing up cash.

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

-574 747 €

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

0 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

2 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

0 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

-1 j

WCR and payment terms evolution
UNION COOP AGRICOLES NORD EST LAIT

Positioning of UNION COOP AGRICOLES NORD EST LAIT 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 UNION COOP AGRICOLES NORD EST LAIT is estimated at 16 791 805 € (range 7 829 617€ - 41 431 053€). With an EBITDA of 349 590€, 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 2024
229 transactions
7829k€ 16791k€ 41431k€
16 791 805 € Range: 7 829 617€ - 41 431 053€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
349 590 € × 1.6x
Estimation 567 897 €
185 337€ - 1 885 353€
Revenue Multiple 30%
169 043 256 € × 0.32x
Estimation 54 818 460 €
25 703 779€ - 134 118 043€
Net Income Multiple 20%
184 600 € × 1.7x
Estimation 311 594 €
129 076€ - 1 264 820€

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 UNION COOP AGRICOLES NORD EST LAIT 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 UNION COOP AGRICOLES NORD EST LAIT

What is the revenue of UNION COOP AGRICOLES NORD EST LAIT ?

The revenue of UNION COOP AGRICOLES NORD EST LAIT in 2024 is 169.0 M€.

Is UNION COOP AGRICOLES NORD EST LAIT profitable?

Yes, UNION COOP AGRICOLES NORD EST LAIT generated a net profit of 185 k€ in 2024.

Where is the headquarters of UNION COOP AGRICOLES NORD EST LAIT ?

The headquarters of UNION COOP AGRICOLES NORD EST LAIT is located in GRAND-FAYT (59244), in the department Nord.

Where to find the tax return of UNION COOP AGRICOLES NORD EST LAIT ?

The tax return of UNION COOP AGRICOLES NORD EST LAIT 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 COOP AGRICOLES NORD EST LAIT operate?

UNION COOP AGRICOLES NORD EST LAIT 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.