SIREN : 503424897
COGITO is a French company founded 18 years ago, specialized in the sector Formation continue d'adultes. Based in CEYRESTE (13600), this company of category PME shows in 2024 a revenue of 1.7 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2017 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 658 805 € | 1 192 500 € | 1 020 877 € | 933 769 € | 323 975 € | 178 960 € | 413 011 € | 447 526 € | 239 608 € |
| Net income | 367 274 € | 235 176 € | 214 926 € | 225 449 € | 19 644 € | 13 808 € | 83 709 € | -52 627 € | 28 213 € |
| EBITDA | 486 159 € | 297 210 € | 274 163 € | 291 701 € | 26 407 € | -20 603 € | 76 842 € | -79 984 € | -5 844 € |
| Net margin | 22.1% | 19.7% | 21.1% | 24.1% | 6.1% | 7.7% | 20.3% | -11.8% | 11.8% |
In 2024, COGITO achieves revenue of 1.7 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +31.8%. Vs 2023, growth of +39% (1.2 M€ -> 1.7 M€). After deducting consumption (0 €), gross margin stands at 1.7 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 486 k€, representing 29.3% of revenue. Positive scissor effect: EBITDA margin improves by +4.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 367 k€, i.e. 22.1% of revenue. This profit can be retained or distributed to shareholders.
1 658 805 €
1 658 805 €
486 159 €
482 825 €
367 274 €
29.3%
The debt ratio (= Financial debt / Equity x 100) stands at 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 51%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 22.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
30.751%
51.019%
22.192%
0.336
In 2024, the debt ratio of COGITO (30.75) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of COGITO (51.0%) 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.
In 2024, the repayment capacity of COGITO (0.34) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 297.28. 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.
297.279
0.496
In 2024, the liquidity ratio of COGITO (297.28) 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.
In 2024, the interest coverage of COGITO (0.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. The company must finance 30 days of gap between collections and payments. Overall, WCR represents 1 days of revenue, i.e. 4 k€ to permanently finance. Notable WCR improvement over the period (-98%), freeing up cash.
3 666 €
46 j
16 j
0 j
1 j
Based on 134 transactions of similar company sales (all years), the value of COGITO is estimated at 920 647 € (range 330 813€ - 2 885 221€). With an EBITDA of 486 159€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.36x (conservative valuation). 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.
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This estimate is based on the analysis of 134 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 COGITO with other companies in the same sector:
Voir toutes les statistiques du secteur Formation continue d'adultes
The revenue of COGITO in 2024 is 1.7 M€.
Yes, COGITO generated a net profit of 367 k€ in 2024.
The headquarters of COGITO is located in CEYRESTE (13600), in the department Bouches-du-Rhone.
The tax return of COGITO 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).
COGITO operates in the sector Formation continue d'adultes (NAF code 85.59A). See the 'Sector positioning' section above to compare the company with its competitors.