COGIVAL : revenue, balance sheet and financial ratios

COGIVAL is a French company founded 25 years ago, specialized in the sector Supports juridiques de programmes. Based in PARIS (75008), this company of category ETI shows in 2018 a revenue of 1.6 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 - COGIVAL (SIREN 434554135)
Indicator 2023 2022 2021 2020 2018 2017
Revenue N/C N/C N/C N/C 1 620 000 € 1 810 000 €
Net income -35 327 € -44 818 € -402 710 € 10 656 € 379 030 € 344 800 €
EBITDA -35 327 € -44 818 € -246 641 € -24 799 € 1 552 571 € 1 702 528 €
Net margin N/C N/C N/C N/C 23.4% 19.0%

Revenue and income statement

In 2023, COGIVAL records a net loss of 35 k€. This deficit will reduce equity on the balance sheet.

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

-35 327 €

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

-35 327 €

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

-35 327 €

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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 -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 -1%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-0.514%

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

-1.406%

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

-0.003

Solvency indicators evolution
COGIVAL

Sector positioning

Debt ratio
-0.51 2023
2021
2022
2023
Q1: -96.12
Med: 0.0
Q3: 121.46
Good +25 pts over 3 years

In 2023, the debt ratio of COGIVAL (-0.51) 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
-1.41% 2023
2021
2022
2023
Q1: -1.7%
Med: 2.98%
Q3: 38.26%
Average

In 2023, the financial autonomy of COGIVAL (-1.4%) 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 2023
2021
2022
2023
Q1: -8.27 years
Med: 0.0 years
Q3: 0.55 years
Good +20 pts over 3 years

In 2023, the repayment capacity of COGIVAL (-0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

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: 2242 days. Excellent situation: suppliers finance 2242 days of the operating cycle (retail model).

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

0 €

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

0 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

2242 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 and payment terms evolution
COGIVAL

Positioning of COGIVAL in its sector

Comparison with sector Supports juridiques de programmes

Similar companies (Supports juridiques de programmes)

Compare COGIVAL with other companies in the same sector:

Voir toutes les statistiques du secteur Supports juridiques de programmes

Frequently asked questions about COGIVAL

What is the revenue of COGIVAL ?

The revenue of COGIVAL in 2018 is 1.6 M€.

Is COGIVAL profitable?

COGIVAL recorded a net loss in 2023.

Where is the headquarters of COGIVAL ?

The headquarters of COGIVAL is located in PARIS (75008), in the department Paris.

Where to find the tax return of COGIVAL ?

The tax return of COGIVAL 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 COGIVAL operate?

COGIVAL operates in the sector Supports juridiques de programmes (NAF code 41.10D). See the 'Sector positioning' section above to compare the company with its competitors.