COGEDIC - COMPAGNIE POUR LE DEVELOPPEMENT INDUSTRIEL ET COMMERCIAL : revenue, balance sheet and financial ratios

COGEDIC - COMPAGNIE POUR LE DEVELOPPEMENT INDUSTRIEL ET COMMERCIAL is a French company founded 46 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in PARIS (75016), this company of category ETI shows in 2023 a revenue of 4.3 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 - COGEDIC - COMPAGNIE POUR LE DEVELOPPEMENT INDUSTRIEL ET COMMERCIAL (SIREN 318197944)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 289 572 € 5 440 848 € 5 494 358 € 4 789 291 € 4 724 587 € 4 396 084 € 4 963 785 € 3 382 119 €
Net income 1 240 469 € 5 243 396 € 110 884 457 € -222 584 € 8 444 322 € 349 186 € 8 108 199 € 12 089 763 €
EBITDA -333 546 € -18 986 € -142 522 € -3 615 € 273 469 € -16 955 € -966 360 € -404 820 €
Net margin 28.9% 96.4% 2018.2% -4.6% 178.7% 7.9% 163.3% 357.5%

Revenue and income statement

In 2023, COGEDIC - COMPAGNIE POUR LE DEVELOPPEMENT INDUSTRIEL ET COMMERCIAL achieves revenue of 4.3 M€. Revenue is growing positively over 8 years (CAGR: +3.5%). Significant drop of -21% vs 2022. After deducting consumption (2.6 M€), gross margin stands at 1.7 M€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -334 k€, representing -7.8% of revenue. Warning negative scissor effect: despite revenue change (-21%), EBITDA varies by -1657%, reducing margin by 7.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.2 M€, i.e. 28.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 289 572 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 663 276 €

EBITDA (2023) ?
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

-333 546 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-536 901 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 240 469 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-7.8%

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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 70%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 58%. 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 61.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 32.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

69.759%

Financial autonomy (2023) ?
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

58.299%

Cash flow / Revenue (2023) ?
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

32.564%

Repayment capacity (2023) ?
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

61.007

Asset age ratio (2023) ?
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

48.2%

Solvency indicators evolution
COGEDIC - COMPAGNIE POUR LE DEVELOPPEMENT INDUSTRIEL ET COMMERCIAL

Sector positioning

Debt ratio
69.76 2023
2021
2022
2023
Q1: -24.56
Med: 7.75
Q3: 165.49
Average

In 2023, the debt ratio of COGEDIC - COMPAGNIE POUR ... (69.76) 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
58.3% 2023
2021
2022
2023
Q1: 0.43%
Med: 30.89%
Q3: 76.14%
Good

In 2023, the financial autonomy of COGEDIC - COMPAGNIE POUR ... (58.3%) 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
61.01 years 2023
2021
2022
2023
Q1: -0.3 years
Med: 0.44 years
Q3: 10.33 years
Average +23 pts over 3 years

In 2023, the repayment capacity of COGEDIC - COMPAGNIE POUR ... (61.01) 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 1013.77. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

1013.774

Interest coverage (2023) ?
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

-837.723

Liquidity indicators evolution
COGEDIC - COMPAGNIE POUR LE DEVELOPPEMENT INDUSTRIEL ET COMMERCIAL

Sector positioning

Liquidity ratio
1013.77 2023
2021
2022
2023
Q1: 95.06
Med: 298.09
Q3: 1218.26
Good -6 pts over 3 years

In 2023, the liquidity ratio of COGEDIC - COMPAGNIE POUR ... (1013.77) 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
-837.72x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 16.98x
Average

In 2023, the interest coverage of COGEDIC - COMPAGNIE POUR ... (-837.7x) 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: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Overall, WCR represents 444 days of revenue, i.e. 5.3 M€ to permanently finance. Over 2016-2023, WCR increased by +972%, requiring additional financing.

Operating WCR (2023) ?
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

5 296 120 €

Customer credit (2023) ?
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

25 j

Supplier credit (2023) ?
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

52 j

Inventory turnover (2023) ?
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 (2023) ?
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

444 j

WCR and payment terms evolution
COGEDIC - COMPAGNIE POUR LE DEVELOPPEMENT INDUSTRIEL ET COMMERCIAL

Positioning of COGEDIC - COMPAGNIE POUR LE DEVELOPPEMENT INDUSTRIEL ET COMMERCIAL in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 215 transactions of similar company sales in 2023, the value of COGEDIC - COMPAGNIE POUR LE DEVELOPPEMENT INDUSTRIEL ET COMMERCIAL is estimated at 4 128 250 € (range 1 629 885€ - 8 452 589€). The price/revenue ratio is 0.51x (in line with sector norms). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.

Estimated enterprise value 2023
215 transactions
1629k€ 4128k€ 8452k€
4 128 250 € Range: 1 629 885€ - 8 452 589€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
4 289 572 € × 0.51x
Estimation 2 190 329 €
997 354€ - 5 010 834€
Net Income Multiple 20%
1 240 469 € × 5.7x
Estimation 7 035 133 €
2 578 682€ - 13 615 223€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 (Location de terrains et d'autres biens immobiliers)

Compare COGEDIC - COMPAGNIE POUR LE DEVELOPPEMENT INDUSTRIEL ET COMMERCIAL with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about COGEDIC - COMPAGNIE POUR LE DEVELOPPEMENT INDUSTRIEL ET COMMERCIAL

What is the revenue of COGEDIC - COMPAGNIE POUR LE DEVELOPPEMENT INDUSTRIEL ET COMMERCIAL ?

The revenue of COGEDIC - COMPAGNIE POUR LE DEVELOPPEMENT INDUSTRIEL ET COMMERCIAL in 2023 is 4.3 M€.

Is COGEDIC - COMPAGNIE POUR LE DEVELOPPEMENT INDUSTRIEL ET COMMERCIAL profitable?

Yes, COGEDIC - COMPAGNIE POUR LE DEVELOPPEMENT INDUSTRIEL ET COMMERCIAL generated a net profit of 1.2 M€ in 2023.

Where is the headquarters of COGEDIC - COMPAGNIE POUR LE DEVELOPPEMENT INDUSTRIEL ET COMMERCIAL ?

The headquarters of COGEDIC - COMPAGNIE POUR LE DEVELOPPEMENT INDUSTRIEL ET COMMERCIAL is located in PARIS (75016), in the department Paris.

Where to find the tax return of COGEDIC - COMPAGNIE POUR LE DEVELOPPEMENT INDUSTRIEL ET COMMERCIAL ?

The tax return of COGEDIC - COMPAGNIE POUR LE DEVELOPPEMENT INDUSTRIEL ET COMMERCIAL 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 COGEDIC - COMPAGNIE POUR LE DEVELOPPEMENT INDUSTRIEL ET COMMERCIAL operate?

COGEDIC - COMPAGNIE POUR LE DEVELOPPEMENT INDUSTRIEL ET COMMERCIAL operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.