COCOTREEO S.A.R.L. : revenue, balance sheet and financial ratios

COCOTREEO S.A.R.L. is a French company founded 20 years ago, specialized in the sector Activités des parcs d'attractions et parcs à thèmes. Based in SAINT MARTIN (97150), this company of category PME shows in 2021 a revenue of 365 k€. 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 - COCOTREEO S.A.R.L. (SIREN 490366978)
Indicator 2021 2020 2019 2018 2014 2013
Revenue 365 010 € 157 464 € 521 196 € 94 861 € 529 544 € 589 594 €
Net income 8 716 € 4 114 € 12 633 € 3 248 € 13 255 € 18 842 €
EBITDA 30 817 € 4 571 € 53 782 € 20 056 € 39 861 € 160 085 €
Net margin 2.4% 2.6% 2.4% 3.4% 2.5% 3.2%

Revenue and income statement

In 2021, COCOTREEO S.A.R.L. achieves revenue of 365 k€. Revenue is declining over the period 2013-2021 (CAGR: -5.8%). Vs 2020, growth of +132% (157 k€ -> 365 k€). After deducting consumption (0 €), gross margin stands at 365 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 31 k€, representing 8.4% of revenue. Positive scissor effect: EBITDA margin improves by +5.5 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9 k€, i.e. 2.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

365 010 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

365 010 €

EBITDA (2021) ?
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

30 817 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

30 816 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

8 716 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.1%

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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 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 2.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.949%

Financial autonomy (2021) ?
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

0.452%

Cash flow / Revenue (2021) ?
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

2.388%

Repayment capacity (2021) ?
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

0.0

Solvency indicators evolution
COCOTREEO S.A.R.L.

Sector positioning

Debt ratio
0.95 2021
2019
2020
2021
Q1: 0.0
Med: 70.93
Q3: 254.89
Good

In 2021, the debt ratio of COCOTREEO S.A.R.L. (0.95) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
0.45% 2021
2019
2020
2021
Q1: 3.35%
Med: 31.27%
Q3: 59.89%
Average

In 2021, the financial autonomy of COCOTREEO S.A.R.L. (0.5%) 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
0.0 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.84 years
Q3: 3.69 years
Excellent

In 2021, the repayment capacity of COCOTREEO S.A.R.L. (0.00) 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 164.15. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

164.154

Interest coverage (2021) ?
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

0.0

Liquidity indicators evolution
COCOTREEO S.A.R.L.

Sector positioning

Liquidity ratio
164.15 2021
2019
2020
2021
Q1: 83.73
Med: 190.42
Q3: 427.06
Average -20 pts over 3 years

In 2021, the liquidity ratio of COCOTREEO S.A.R.L. (164.15) 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
0.0x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.91x
Q3: 6.06x
Average

In 2021, the interest coverage of COCOTREEO S.A.R.L. (0.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. Excellent situation: suppliers finance 41 days of the operating cycle (retail model). Overall, WCR represents 264 days of revenue, i.e. 268 k€ to permanently finance. Over 2013-2021, WCR increased by +373%, requiring additional financing.

Operating WCR (2021) ?
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

267 793 €

Customer credit (2021) ?
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 (2021) ?
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

41 j

Inventory turnover (2021) ?
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 in days of revenue (2021) ?
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

264 j

WCR and payment terms evolution
COCOTREEO S.A.R.L.

Positioning of COCOTREEO S.A.R.L. in its sector

Comparison with sector Activités des parcs d'attractions et parcs à thèmes

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (24 transactions). This range of 82 762€ to 221 514€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
82k€ 166k€ 221k€
166 031 € Range: 82 762€ - 221 514€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 24 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 (Activités des parcs d'attractions et parcs à thèmes)

Compare COCOTREEO S.A.R.L. with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des parcs d'attractions et parcs à thèmes

Frequently asked questions about COCOTREEO S.A.R.L.

What is the revenue of COCOTREEO S.A.R.L. ?

The revenue of COCOTREEO S.A.R.L. in 2021 is 365 k€.

Is COCOTREEO S.A.R.L. profitable?

Yes, COCOTREEO S.A.R.L. generated a net profit of 9 k€ in 2021.

Where is the headquarters of COCOTREEO S.A.R.L. ?

The headquarters of COCOTREEO S.A.R.L. is located in SAINT MARTIN (97150), in the department Guadeloupe.

Where to find the tax return of COCOTREEO S.A.R.L. ?

The tax return of COCOTREEO S.A.R.L. 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 COCOTREEO S.A.R.L. operate?

COCOTREEO S.A.R.L. operates in the sector Activités des parcs d'attractions et parcs à thèmes (NAF code 93.21Z). See the 'Sector positioning' section above to compare the company with its competitors.