SIREN : 509364865
COCKTAIL DEVELOPPEMENT is a French company founded 17 years ago, specialized in the sector Régie publicitaire de médias. Based in LA ROCHE-SUR-YON (85000), this company of category PME shows in 2023 a revenue of 4.7 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
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2015 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 4 656 879 € | 4 681 143 € | 3 259 218 € | 3 596 484 € | 3 730 474 € | 3 625 122 € | N/C | 3 739 478 € |
| Net income | 5 401 € | 116 605 € | 227 166 € | 7 142 € | 110 025 € | 100 143 € | 196 017 € | 94 486 € |
| EBITDA | 499 507 € | 588 050 € | 603 409 € | 248 340 € | 612 180 € | 558 280 € | N/C | 445 878 € |
| Net margin | 0.1% | 2.5% | 7.0% | 0.2% | 2.9% | 2.8% | N/C | 2.5% |
In 2023, COCKTAIL DEVELOPPEMENT achieves revenue of 4.7 M€. Revenue is growing positively over 8 years (CAGR: +2.8%). Slight decline of -1% vs 2022. After deducting consumption (1.3 M€), gross margin stands at 3.4 M€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 500 k€, representing 10.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5 k€, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.
4 656 879 €
3 364 839 €
499 507 €
146 095 €
5 401 €
10.7%
The debt ratio (= Financial debt / Equity x 100) stands at 222%. 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 repayment capacity (= Financial debt / Cash flow) indicates it would take 9.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 7.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
221.999%
19.246%
7.758%
9.71
63.6%
In 2023, the debt ratio of COCKTAIL DEVELOPPEMENT (222.00) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2023, the financial autonomy of COCKTAIL DEVELOPPEMENT (19.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2023, the repayment capacity of COCKTAIL DEVELOPPEMENT (9.71) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 123.59. 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 44.4x. Operating income very largely covers interest expenses: high safety margin.
123.589
44.359
In 2023, the liquidity ratio of COCKTAIL DEVELOPPEMENT (123.59) 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.
In 2023, the interest coverage of COCKTAIL DEVELOPPEMENT (44.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 155 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 206 days. Excellent situation: suppliers finance 51 days of the operating cycle (retail model). Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 272 days of revenue, i.e. 3.5 M€ to permanently finance. Over 2015-2023, WCR increased by +259%, requiring additional financing.
3 514 640 €
155 j
206 j
13 j
272 j
Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 450 353€ to 1 513 993€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 28 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare COCKTAIL DEVELOPPEMENT with other companies in the same sector:
Voir toutes les statistiques du secteur Régie publicitaire de médias
The revenue of COCKTAIL DEVELOPPEMENT in 2023 is 4.7 M€.
Yes, COCKTAIL DEVELOPPEMENT generated a net profit of 5 k€ in 2023.
The headquarters of COCKTAIL DEVELOPPEMENT is located in LA ROCHE-SUR-YON (85000), in the department Vendee.
The tax return of COCKTAIL DEVELOPPEMENT 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).
COCKTAIL DEVELOPPEMENT operates in the sector Régie publicitaire de médias (NAF code 73.12Z). See the 'Sector positioning' section above to compare the company with its competitors.