COGEA CONSTRUCTION GENERALE DE L'ATLANTIQUE : revenue, balance sheet and financial ratios

COGEA CONSTRUCTION GENERALE DE L'ATLANTIQUE is a French company founded 23 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in MANSLE-LES-FONTAINES (16230), this company of category PME shows in 2024 a revenue of 6.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - COGEA CONSTRUCTION GENERALE DE L'ATLANTIQUE (SIREN 444781686)
Indicator 2024 2023 2022 2021
Revenue 6 923 792 € 9 991 751 € 11 528 043 € 10 831 627 €
Net income 146 919 € 221 021 € 399 368 € 396 038 €
EBITDA 128 824 € 367 112 € 552 355 € 100 362 €
Net margin 2.1% 2.2% 3.5% 3.7%

Revenue and income statement

In 2024, COGEA CONSTRUCTION GENERALE DE L'ATLANTIQUE achieves revenue of 6.9 M€. Revenue is declining over the period 2021-2024 (CAGR: -13.9%). Significant drop of -31% vs 2023. After deducting consumption (1.7 M€), gross margin stands at 5.2 M€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 129 k€, representing 1.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 147 k€, i.e. 2.1% 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

6 923 792 €

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

5 233 017 €

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

128 824 €

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

140 401 €

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

146 919 €

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

1.9%

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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 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 46%. 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 3.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

31.825%

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

46.261%

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

2.141%

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

3.604

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

12.1%

Solvency indicators evolution
COGEA CONSTRUCTION GENERALE DE L'ATLANTIQUE

Sector positioning

Debt ratio
31.82 2024
2022
2023
2024
Q1: 1.22
Med: 17.24
Q3: 51.22
Average -11 pts over 3 years

In 2024, the debt ratio of COGEA CONSTRUCTION GENERA... (31.82) 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
46.26% 2024
2022
2023
2024
Q1: 11.2%
Med: 33.35%
Q3: 54.16%
Good +10 pts over 3 years

In 2024, the financial autonomy of COGEA CONSTRUCTION GENERA... (46.3%) 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
3.6 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.03 years
Average

In 2024, the repayment capacity of COGEA CONSTRUCTION GENERA... (3.60) 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 244.03. 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 3.8x. Financial charges are adequately covered by operations.

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

244.029

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

3.762

Liquidity indicators evolution
COGEA CONSTRUCTION GENERALE DE L'ATLANTIQUE

Sector positioning

Liquidity ratio
244.03 2024
2022
2023
2024
Q1: 138.63
Med: 197.26
Q3: 306.79
Good

In 2024, the liquidity ratio of COGEA CONSTRUCTION GENERA... (244.03) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
3.76x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.21x
Excellent +22 pts over 3 years

In 2024, the interest coverage of COGEA CONSTRUCTION GENERA... (3.8x) 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. Average customer payment term: 73 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. The company must finance 12 days of gap between collections and payments. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 104 days of revenue, i.e. 2.0 M€ to permanently finance. Notable WCR improvement over the period (-42%), freeing up cash.

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

2 001 253 €

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

73 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

61 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

4 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

104 j

WCR and payment terms evolution
COGEA CONSTRUCTION GENERALE DE L'ATLANTIQUE

Positioning of COGEA CONSTRUCTION GENERALE DE L'ATLANTIQUE in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 449 634€ to 1 361 542€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
449k€ 782k€ 1361k€
782 048 € Range: 449 634€ - 1 361 542€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare COGEA CONSTRUCTION GENERALE DE L'ATLANTIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about COGEA CONSTRUCTION GENERALE DE L'ATLANTIQUE

What is the revenue of COGEA CONSTRUCTION GENERALE DE L'ATLANTIQUE ?

The revenue of COGEA CONSTRUCTION GENERALE DE L'ATLANTIQUE in 2024 is 6.9 M€.

Is COGEA CONSTRUCTION GENERALE DE L'ATLANTIQUE profitable?

Yes, COGEA CONSTRUCTION GENERALE DE L'ATLANTIQUE generated a net profit of 147 k€ in 2024.

Where is the headquarters of COGEA CONSTRUCTION GENERALE DE L'ATLANTIQUE ?

The headquarters of COGEA CONSTRUCTION GENERALE DE L'ATLANTIQUE is located in MANSLE-LES-FONTAINES (16230), in the department Charente.

Where to find the tax return of COGEA CONSTRUCTION GENERALE DE L'ATLANTIQUE ?

The tax return of COGEA CONSTRUCTION GENERALE DE L'ATLANTIQUE 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 COGEA CONSTRUCTION GENERALE DE L'ATLANTIQUE operate?

COGEA CONSTRUCTION GENERALE DE L'ATLANTIQUE operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.