UNION COOPERATIVES AGRICOLES DE L ALLIER : revenue, balance sheet and financial ratios

UNION COOPERATIVES AGRICOLES DE L ALLIER is a French company founded 38 years ago, specialized in the sector Activités de soutien aux cultures. Based in TRETEAU (03220), this company of category PME shows in 2025 a revenue of 71.0 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 COOPERATIVES AGRICOLES DE L ALLIER (SIREN 344832159)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 70 966 271 € 64 093 692 € 72 196 425 € 69 179 409 € 43 380 976 € 39 270 941 € 45 946 669 € 1 275 016 € 1 104 910 € 1 110 171 €
Net income 35 076 € 23 085 € 10 889 € 11 415 € 14 079 € 12 022 € 8 828 € 7 439 € 12 354 € 5 709 €
EBITDA 109 154 € 72 694 € 18 628 € 9 892 € 17 580 € -572 € -32 719 € -20 565 € -78 190 € -36 056 €
Net margin 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.6% 1.1% 0.5%

Revenue and income statement

In 2025, UNION COOPERATIVES AGRICOLES DE L ALLIER achieves revenue of 71.0 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +58.7%. Vs 2024, growth of +11% (64.1 M€ -> 71.0 M€). After deducting consumption (64.6 M€), gross margin stands at 6.4 M€, i.e. a rate of 9%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 109 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 35 k€, i.e. 0.0% 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

70 966 271 €

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

6 386 852 €

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

109 154 €

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

57 823 €

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

35 076 €

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

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 6%. 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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 0.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

6.415%

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

11.164%

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

0.115%

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

0.887

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

38.5%

Solvency indicators evolution
UNION COOPERATIVES AGRICOLES DE L ALLIER

Sector positioning

Debt ratio
6.42 2025
2023
2024
2025
Q1: 39.76
Med: 135.3
Q3: 385.12
Excellent

In 2025, the debt ratio of UNION COOPERATIVES AGRICO... (6.42) 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
11.16% 2025
2023
2024
2025
Q1: 13.08%
Med: 28.76%
Q3: 47.53%
Watch -12 pts over 3 years

In 2025, the financial autonomy of UNION COOPERATIVES AGRICO... (11.2%) 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
0.89 years 2025
2023
2024
2025
Q1: 0.57 years
Med: 2.37 years
Q3: 4.61 years
Good -46 pts over 3 years

In 2025, the repayment capacity of UNION COOPERATIVES AGRICO... (0.89) 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 95.51. 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 15.0x. Operating income very largely covers interest expenses: high safety margin.

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

95.514

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

15.045

Liquidity indicators evolution
UNION COOPERATIVES AGRICOLES DE L ALLIER

Sector positioning

Liquidity ratio
95.51 2025
2023
2024
2025
Q1: 113.86
Med: 203.54
Q3: 368.39
Watch

In 2025, the liquidity ratio of UNION COOPERATIVES AGRICO... (95.51) 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
15.04x 2025
2023
2024
2025
Q1: 0.43x
Med: 4.4x
Q3: 10.86x
Excellent

In 2025, the interest coverage of UNION COOPERATIVES AGRICO... (15.0x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Overall, WCR represents 39 days of revenue, i.e. 7.8 M€ to permanently finance. Over 2016-2025, WCR increased by +9201%, requiring additional financing.

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

7 758 742 €

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

35 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

39 j

WCR and payment terms evolution
UNION COOPERATIVES AGRICOLES DE L ALLIER

Positioning of UNION COOPERATIVES AGRICOLES DE L ALLIER in its sector

Comparison with sector Activités de soutien aux cultures

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of UNION COOPERATIVES AGRICOLES DE L ALLIER is estimated at 7 973 225 € (range 2 584 222€ - 14 702 496€). With an EBITDA of 109 154€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.37x (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 2025
50 tx
2584k€ 7973k€ 14702k€
7 973 225 € Range: 2 584 222€ - 14 702 496€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
109 154 € × 2.7x
Estimation 298 765 €
111 204€ - 467 669€
Revenue Multiple 30%
70 966 271 € × 0.37x
Estimation 26 038 194 €
8 409 862€ - 48 107 500€
Net Income Multiple 20%
35 076 € × 1.8x
Estimation 61 923 €
28 310€ - 182 058€
How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Activités de soutien aux cultures)

Compare UNION COOPERATIVES AGRICOLES DE L ALLIER with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de soutien aux cultures

Frequently asked questions about UNION COOPERATIVES AGRICOLES DE L ALLIER

What is the revenue of UNION COOPERATIVES AGRICOLES DE L ALLIER ?

The revenue of UNION COOPERATIVES AGRICOLES DE L ALLIER in 2025 is 71.0 M€.

Is UNION COOPERATIVES AGRICOLES DE L ALLIER profitable?

Yes, UNION COOPERATIVES AGRICOLES DE L ALLIER generated a net profit of 35 k€ in 2025.

Where is the headquarters of UNION COOPERATIVES AGRICOLES DE L ALLIER ?

The headquarters of UNION COOPERATIVES AGRICOLES DE L ALLIER is located in TRETEAU (03220), in the department Allier.

Where to find the tax return of UNION COOPERATIVES AGRICOLES DE L ALLIER ?

The tax return of UNION COOPERATIVES AGRICOLES DE L ALLIER 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 COOPERATIVES AGRICOLES DE L ALLIER operate?

UNION COOPERATIVES AGRICOLES DE L ALLIER operates in the sector Activités de soutien aux cultures (NAF code 01.61Z). See the 'Sector positioning' section above to compare the company with its competitors.