BRASSERIE DU COQ HARDI : revenue, balance sheet and financial ratios

BRASSERIE DU COQ HARDI is a French company founded 61 years ago, specialized in the sector Autres intermédiaires du commerce en denrées, boissons et tabac. Based in MARCQ-EN-BARŒUL (59700), this company of category PME shows in 2024 a revenue of 16.0 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 - BRASSERIE DU COQ HARDI (SIREN 454500885)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 16 036 600 € 15 690 261 € 11 398 607 € 6 894 229 € 4 920 464 € 6 435 405 € 4 581 910 € 3 621 564 € 3 198 620 €
Net income 628 162 € 1 662 813 € 1 366 999 € 1 433 540 € 687 642 € 1 034 700 € 912 578 € 962 390 € 702 992 €
EBITDA -495 902 € 562 495 € 906 649 € 1 669 429 € 767 048 € 1 149 042 € 941 353 € 1 071 917 € 1 047 678 €
Net margin 3.9% 10.6% 12.0% 20.8% 14.0% 16.1% 19.9% 26.6% 22.0%

Revenue and income statement

In 2024, BRASSERIE DU COQ HARDI achieves revenue of 16.0 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +22.3%. Vs 2023: +2%. After deducting consumption (8.9 M€), gross margin stands at 7.1 M€, i.e. a rate of 44%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -496 k€, representing -3.1% of revenue. Warning negative scissor effect: despite revenue change (+2%), EBITDA varies by -188%, reducing margin by 6.7 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 628 k€, i.e. 3.9% 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

16 036 600 €

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

7 128 420 €

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

-495 902 €

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

910 910 €

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

628 162 €

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

-3.1%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 11%. 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 65%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

11.133%

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

65.314%

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

-4.181%

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

-2.087

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

50.0%

Solvency indicators evolution
BRASSERIE DU COQ HARDI

Sector positioning

Debt ratio
11.13 2024
2022
2023
2024
Q1: 0.04
Med: 10.42
Q3: 56.48
Average

In 2024, the debt ratio of BRASSERIE DU COQ HARDI (11.13) 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
65.31% 2024
2022
2023
2024
Q1: 13.67%
Med: 41.22%
Q3: 65.81%
Good

In 2024, the financial autonomy of BRASSERIE DU COQ HARDI (65.3%) 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
-2.09 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.0 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of BRASSERIE DU COQ HARDI (-2.09) 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 217.46. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

217.463

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

-12.297

Liquidity indicators evolution
BRASSERIE DU COQ HARDI

Sector positioning

Liquidity ratio
217.46 2024
2022
2023
2024
Q1: 142.45
Med: 245.99
Q3: 468.77
Average -13 pts over 3 years

In 2024, the liquidity ratio of BRASSERIE DU COQ HARDI (217.46) 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
-12.3x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.28x
Watch -51 pts over 3 years

In 2024, the interest coverage of BRASSERIE DU COQ HARDI (-12.3x) 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: 147 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 76 days. The gap of 71 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 197 days of revenue, i.e. 8.8 M€ to permanently finance. Over 2016-2024, WCR increased by +802%, requiring additional financing.

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

8 766 407 €

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

147 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

76 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

3 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

197 j

WCR and payment terms evolution
BRASSERIE DU COQ HARDI

Positioning of BRASSERIE DU COQ HARDI in its sector

Comparison with sector Autres intermédiaires du commerce en denrées, boissons et tabac

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (49 transactions). This range of 3 159 733€ to 7 696 653€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
3159k€ 4021k€ 7696k€
4 021 229 € Range: 3 159 733€ - 7 696 653€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 49 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 (Autres intermédiaires du commerce en denrées, boissons et tabac)

Compare BRASSERIE DU COQ HARDI with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en denrées, boissons et tabac

Frequently asked questions about BRASSERIE DU COQ HARDI

What is the revenue of BRASSERIE DU COQ HARDI ?

The revenue of BRASSERIE DU COQ HARDI in 2024 is 16.0 M€.

Is BRASSERIE DU COQ HARDI profitable?

Yes, BRASSERIE DU COQ HARDI generated a net profit of 628 k€ in 2024.

Where is the headquarters of BRASSERIE DU COQ HARDI ?

The headquarters of BRASSERIE DU COQ HARDI is located in MARCQ-EN-BARŒUL (59700), in the department Nord.

Where to find the tax return of BRASSERIE DU COQ HARDI ?

The tax return of BRASSERIE DU COQ HARDI 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 BRASSERIE DU COQ HARDI operate?

BRASSERIE DU COQ HARDI operates in the sector Autres intermédiaires du commerce en denrées, boissons et tabac (NAF code 46.17B). See the 'Sector positioning' section above to compare the company with its competitors.