Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2008-12-19 (17 years)Status: ActiveBusiness sector: Transformation et conservation de la viande de boucherieLocation: LES ABYMES (97139), Guadeloupe
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
COCHON PLUS : revenue, balance sheet and financial ratios
COCHON PLUS is a French company
founded 17 years ago,
specialized in the sector Transformation et conservation de la viande de boucherie.
Based in LES ABYMES (97139),
this company of category PME
shows in 2016 a revenue of 2.2 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2016, COCHON PLUS achieves revenue of 2.2 M€. After deducting consumption (891 k€), gross margin stands at 1.3 M€, i.e. a rate of 59%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 251 k€, representing 11.5% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 162 k€, i.e. 7.4% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2016)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
2 186 593 €
Gross margin (2016)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
1 295 457 €
EBITDA (2016)
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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
251 453 €
EBIT (2016)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
228 236 €
Net income (2016)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
161 748 €
EBITDA margin (2016)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
11.5%
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Income statement
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Amount
% Revenue
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The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
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Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Deprec.
Net
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Liabilities
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Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 47%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
Debt ratio (2016)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
0.952%
Financial autonomy (2016)
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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
47.404%
Cash flow / Revenue (2016)
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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
8.633%
Repayment capacity (2016)
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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
0.014
Asset age ratio (2016)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
Debt ratio
0.952
Financial autonomy
47.404
Repayment capacity
0.014
Cash flow / Revenue
8.633%
Sector positioning
Debt ratio
0.952016
2016
Q1: 1.22
Med: 27.35
Q3: 91.68
Excellent
In 2016, the debt ratio of COCHON PLUS (0.95) 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
47.4%2016
2016
Q1: 17.44%
Med: 36.03%
Q3: 54.87%
Good
In 2016, the financial autonomy of COCHON PLUS (47.4%) 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
0.01 years2016
2016
Q1: 0.0 years
Med: 0.47 years
Q3: 2.48 years
Good
In 2016, the repayment capacity of COCHON PLUS (0.01) 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 59.23. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.
Liquidity ratio (2016)
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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
59.235
Interest coverage (2016)
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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
0.511
Liquidity indicators evolution COCHON PLUS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
Liquidity ratio
59.235
Interest coverage
0.511
Sector positioning
Liquidity ratio
59.232016
2016
Q1: 98.63
Med: 140.45
Q3: 219.09
Watch
In 2016, the liquidity ratio of COCHON PLUS (59.23) 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
0.51x2016
2016
Q1: 0.0x
Med: 0.87x
Q3: 7.78x
Average
In 2016, the interest coverage of COCHON PLUS (0.5x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. Excellent situation: suppliers finance 40 days of the operating cycle (retail model). Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-11 days): operations structurally generate cash.
Operating WCR (2016)
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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
-67 150 €
Customer credit (2016)
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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
4 j
Supplier credit (2016)
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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
44 j
Inventory turnover (2016)
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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
2 j
WCR in days of revenue (2016)
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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
-11 j
WCR and payment terms evolution COCHON PLUS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
Operating WCR
-67 150 €
Inventory turnover (days)
2
Customer payment term (days)
4
Supplier payment term (days)
44
Positioning of COCHON PLUS in its sector
Comparison with sector Transformation et conservation de la viande de boucherie
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (45 transactions).
This range of 148 459€ to 967 956€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2016
Indicative
148k€438k€967k€
438 941 €Range: 148 459€ - 967 956€
NAF 5 all-time
How is this estimate calculated?
This estimate is based on the analysis of 45 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 (Transformation et conservation de la viande de boucherie)
Compare COCHON PLUS with other companies in the same sector:
Yes, COCHON PLUS generated a net profit of 162 k€ in 2016.
Where is the headquarters of COCHON PLUS ?
The headquarters of COCHON PLUS is located in LES ABYMES (97139), in the department Guadeloupe.
Where to find the tax return of COCHON PLUS ?
The tax return of COCHON PLUS 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 COCHON PLUS operate?
COCHON PLUS operates in the sector Transformation et conservation de la viande de boucherie (NAF code 10.11Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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