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BLUE COUGAR : revenue, balance sheet and financial ratios

BLUE COUGAR is a French company founded 25 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in ANTIBES (06160), this company of category PME shows in 2012 a net income negative of -8 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - BLUE COUGAR (SIREN 435126040)
Indicator 2012
Revenue N/C
Net income -8 267 €
EBITDA -759 €
Net margin N/C

Revenue and income statement

In 2012, BLUE COUGAR records a net loss of 8 k€. This deficit will reduce equity on the balance sheet.

EBITDA (2012) ?
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

-759 €

EBIT (2012) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-759 €

Net income (2012) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-8 267 €

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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 -112%. 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 -789%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2012) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-111.763%

Financial autonomy (2012) ?
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

-789.497%

Repayment capacity (2012) ?
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

-23.104

Solvency indicators evolution
BLUE COUGAR

Sector positioning

Debt ratio
-111.76 2012
2012
Q1: -24.49
Med: 37.04
Q3: 69.13
Excellent

In 2012, the debt ratio of BLUE COUGAR (-111.76) 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
-789.5% 2012
2012
Q1: 14.4%
Med: 38.03%
Q3: 42.91%
Watch

In 2012, the financial autonomy of BLUE COUGAR (-789.5%) 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
-23.1 years 2012
2012
Q1: -1.12 years
Med: 2.35 years
Q3: 3.28 years
Excellent

In 2012, the repayment capacity of BLUE COUGAR (-23.10) 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 1374.60. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2012) ?
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

1374.603

Interest coverage (2012) ?
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

-989.196

Liquidity indicators evolution
BLUE COUGAR

Sector positioning

Liquidity ratio
1374.6 2012
2012
Q1: 103.18
Med: 165.24
Q3: 215.86
Excellent

In 2012, the liquidity ratio of BLUE COUGAR (1374.60) 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
-989.2x 2012
2012
Q1: -3.64x
Med: 0.0x
Q3: 7.09x
Watch

In 2012, the interest coverage of BLUE COUGAR (-989.2x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 476 days. Excellent situation: suppliers finance 476 days of the operating cycle (retail model).

Operating WCR (2012) ?
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

0 €

Customer credit (2012) ?
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 (2012) ?
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

476 j

Inventory turnover (2012) ?
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 and payment terms evolution
BLUE COUGAR

Positioning of BLUE COUGAR in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Similar companies (Commerce de détail d'articles de sport en magasin spécialisé)

Compare BLUE COUGAR with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé

Frequently asked questions about BLUE COUGAR

What is the revenue of BLUE COUGAR ?

The revenue of BLUE COUGAR is not publicly disclosed (confidential accounts filed with INPI).

Is BLUE COUGAR profitable?

BLUE COUGAR recorded a net loss in 2012.

Where is the headquarters of BLUE COUGAR ?

The headquarters of BLUE COUGAR is located in ANTIBES (06160), in the department Alpes-Maritimes.

Where to find the tax return of BLUE COUGAR ?

The tax return of BLUE COUGAR 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 BLUE COUGAR operate?

BLUE COUGAR operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.