SIREN : 906820089
COGNAC DISTRIBUTION is a French company founded 126 years ago, specialized in the sector Hypermarchés. Based in COGNAC (16100), this company of category ETI shows in 2024 a revenue of 86.3 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 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 86 273 596 € | 87 157 247 € | 79 652 308 € | 73 043 603 € | 69 202 475 € | 71 940 257 € | 71 128 968 € | 68 910 273 € |
| Net income | 1 803 605 € | 1 786 217 € | 1 545 844 € | 1 956 551 € | 1 693 702 € | 1 390 280 € | 1 515 924 € | 1 774 602 € |
| EBITDA | 3 388 444 € | 3 485 083 € | 3 030 448 € | 4 018 366 € | 3 568 100 € | 3 223 611 € | 2 892 416 € | 2 975 668 € |
| Net margin | 2.1% | 2.0% | 1.9% | 2.7% | 2.4% | 1.9% | 2.1% | 2.6% |
In 2024, COGNAC DISTRIBUTION achieves revenue of 86.3 M€. Revenue is growing positively over 8 years (CAGR: +3.3%). Slight decline of -1% vs 2023. After deducting consumption (67.0 M€), gross margin stands at 19.2 M€, i.e. a rate of 22%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.4 M€, representing 3.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.8 M€, i.e. 2.1% of revenue. This profit can be retained or distributed to shareholders.
86 273 596 €
19 239 289 €
3 388 444 €
3 088 899 €
1 803 605 €
3.9%
The debt ratio (= Financial debt / Equity x 100) stands at 27%. 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 48%. 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 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
26.898%
47.782%
2.552%
1.367
21.6%
In 2024, the debt ratio of COGNAC DISTRIBUTION (26.90) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of COGNAC DISTRIBUTION (47.8%) 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 COGNAC DISTRIBUTION (1.37) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 155.51. 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 2.1x. Financial charges are adequately covered by operations.
155.507
2.147
In 2024, the liquidity ratio of COGNAC DISTRIBUTION (155.51) 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 COGNAC DISTRIBUTION (2.1x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 34 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 29 days of revenue, i.e. 7.0 M€ to permanently finance.
6 974 358 €
2 j
28 j
34 j
29 j
Based on 551 transactions of similar company sales in 2024, the value of COGNAC DISTRIBUTION is estimated at 16 062 341 € (range 6 975 086€ - 32 736 165€). With an EBITDA of 3 388 444€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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 551 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 COGNAC DISTRIBUTION with other companies in the same sector:
The revenue of COGNAC DISTRIBUTION in 2024 is 86.3 M€.
Yes, COGNAC DISTRIBUTION generated a net profit of 1.8 M€ in 2024.
The headquarters of COGNAC DISTRIBUTION is located in COGNAC (16100), in the department Charente.
The tax return of COGNAC DISTRIBUTION 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).
COGNAC DISTRIBUTION operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.