COCHARD MATERIAUX : revenue, balance sheet and financial ratios

COCHARD MATERIAUX is a French company founded 39 years ago, specialized in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus). Based in MOYON VILLAGES (50420), this company of category PME shows in 2023 a revenue of 14.4 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 - COCHARD MATERIAUX (SIREN 340776855)
Indicator 2024 2023 2020 2019 2018 2017 2016
Revenue N/C 14 417 624 € 9 436 169 € N/C 6 509 384 € N/C N/C
Net income 287 341 € 406 072 € 111 547 € 64 641 € 94 901 € 204 078 € 85 652 €
EBITDA N/C 700 182 € 294 153 € N/C 157 530 € N/C N/C
Net margin N/C 2.8% 1.2% N/C 1.5% N/C N/C

Revenue and income statement

In 2024, COCHARD MATERIAUX generates positive net income of 287 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 86 k€ -> 287 k€.

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

287 341 €

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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 208%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

207.708%

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

19.099%

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

25.9%

Solvency indicators evolution
COCHARD MATERIAUX

Sector positioning

Debt ratio
207.71 2024
2020
2023
2024
Q1: 9.73
Med: 33.55
Q3: 86.15
Average

In 2024, the debt ratio of COCHARD MATERIAUX (207.71) 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
19.1% 2024
2020
2023
2024
Q1: 31.32%
Med: 49.55%
Q3: 64.0%
Average

In 2024, the financial autonomy of COCHARD MATERIAUX (19.1%) 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
2.83 years 2023
2020
2023
Q1: 0.12 years
Med: 1.53 years
Q3: 4.29 years
Average -14 pts over 2 years

In 2023, the repayment capacity of COCHARD MATERIAUX (2.83) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 225.22. 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

225.217

Liquidity indicators evolution
COCHARD MATERIAUX

Sector positioning

Liquidity ratio
225.22 2024
2020
2023
2024
Q1: 192.44
Med: 280.1
Q3: 411.12
Average +17 pts over 3 years

In 2024, the liquidity ratio of COCHARD MATERIAUX (225.22) 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
27.01x 2023
2020
2023
Q1: 0.14x
Med: 2.84x
Q3: 9.35x
Excellent

In 2023, the interest coverage of COCHARD MATERIAUX (27.0x) 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.

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

0 €

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

0 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 and payment terms evolution
COCHARD MATERIAUX

Positioning of COCHARD MATERIAUX in its sector

Comparison with sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (30 transactions). This range of 631 305€ to 3 348 381€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
631k€ 1644k€ 3348k€
1 644 532 € Range: 631 305€ - 3 348 381€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 30 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 (Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus))

Compare COCHARD MATERIAUX with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Frequently asked questions about COCHARD MATERIAUX

What is the revenue of COCHARD MATERIAUX ?

The revenue of COCHARD MATERIAUX in 2023 is 14.4 M€.

Is COCHARD MATERIAUX profitable?

Yes, COCHARD MATERIAUX generated a net profit of 287 k€ in 2024.

Where is the headquarters of COCHARD MATERIAUX ?

The headquarters of COCHARD MATERIAUX is located in MOYON VILLAGES (50420), in the department Manche.

Where to find the tax return of COCHARD MATERIAUX ?

The tax return of COCHARD MATERIAUX 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 COCHARD MATERIAUX operate?

COCHARD MATERIAUX operates in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus) (NAF code 47.52B). See the 'Sector positioning' section above to compare the company with its competitors.