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COGNAC DISTRIBUTION ALIMENTAIRE : revenue, balance sheet and financial ratios

COGNAC DISTRIBUTION ALIMENTAIRE is a French company founded 35 years ago, specialized in the sector Commerce d'alimentation générale. Based in COGNAC (16100), this company of category PME shows in 2021 a revenue of 259 k€. 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 - COGNAC DISTRIBUTION ALIMENTAIRE (SIREN 380424846)
Indicator 2021
Revenue 258 609 €
Net income 55 888 €
EBITDA -1 772 €
Net margin 21.6%

Revenue and income statement

In 2021, COGNAC DISTRIBUTION ALIMENTAIRE achieves revenue of 259 k€. After deducting consumption (194 k€), gross margin stands at 64 k€, i.e. a rate of 25%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2 k€, representing -0.7% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 56 k€, i.e. 21.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

258 609 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

64 147 €

EBITDA (2021) ?
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

-1 772 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

11 681 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

55 888 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.7%

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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 70%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.831%

Financial autonomy (2021) ?
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

69.892%

Cash flow / Revenue (2021) ?
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

-4.771%

Repayment capacity (2021) ?
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

-0.074

Solvency indicators evolution
COGNAC DISTRIBUTION ALIMENTAIRE

Sector positioning

Debt ratio
0.83 2021
2021
Q1: 0.0
Med: 30.06
Q3: 149.56
Good

In 2021, the debt ratio of COGNAC DISTRIBUTION ALIME... (0.83) 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
69.89% 2021
2021
Q1: 4.28%
Med: 26.46%
Q3: 52.67%
Excellent

In 2021, the financial autonomy of COGNAC DISTRIBUTION ALIME... (69.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-0.07 years 2021
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.67 years
Excellent

In 2021, the repayment capacity of COGNAC DISTRIBUTION ALIME... (-0.07) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 358.83. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

358.832

Interest coverage (2021) ?
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

0.0

Liquidity indicators evolution
COGNAC DISTRIBUTION ALIMENTAIRE

Sector positioning

Liquidity ratio
358.83 2021
2021
Q1: 86.7
Med: 145.91
Q3: 239.18
Excellent

In 2021, the liquidity ratio of COGNAC DISTRIBUTION ALIME... (358.83) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2021
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.89x
Average

In 2021, the interest coverage of COGNAC DISTRIBUTION ALIME... (0.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Overall, WCR represents 173 days of revenue, i.e. 124 k€ to permanently finance.

Operating WCR (2021) ?
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

123 995 €

Customer credit (2021) ?
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 (2021) ?
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

29 j

Inventory turnover (2021) ?
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 (2021) ?
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

173 j

WCR and payment terms evolution
COGNAC DISTRIBUTION ALIMENTAIRE

Positioning of COGNAC DISTRIBUTION ALIMENTAIRE in its sector

Comparison with sector Commerce d'alimentation générale

Valuation estimate

Based on 291 transactions of similar company sales in 2021, the value of COGNAC DISTRIBUTION ALIMENTAIRE is estimated at 143 604 € (range 69 810€ - 312 182€). The price/revenue ratio is 0.24x (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.

Estimated enterprise value 2021
291 transactions
69k€ 143k€ 312k€
143 604 € Range: 69 810€ - 312 182€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
258 609 € × 0.24x
Estimation 61 330 €
40 909€ - 90 512€
Net Income Multiple 20%
55 888 € × 4.8x
Estimation 267 018 €
113 164€ - 644 688€
How is this estimate calculated?

This estimate is based on the analysis of 291 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 (Commerce d'alimentation générale)

Compare COGNAC DISTRIBUTION ALIMENTAIRE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce d'alimentation générale

Frequently asked questions about COGNAC DISTRIBUTION ALIMENTAIRE

What is the revenue of COGNAC DISTRIBUTION ALIMENTAIRE ?

The revenue of COGNAC DISTRIBUTION ALIMENTAIRE in 2021 is 259 k€.

Is COGNAC DISTRIBUTION ALIMENTAIRE profitable?

Yes, COGNAC DISTRIBUTION ALIMENTAIRE generated a net profit of 56 k€ in 2021.

Where is the headquarters of COGNAC DISTRIBUTION ALIMENTAIRE ?

The headquarters of COGNAC DISTRIBUTION ALIMENTAIRE is located in COGNAC (16100), in the department Charente.

Where to find the tax return of COGNAC DISTRIBUTION ALIMENTAIRE ?

The tax return of COGNAC DISTRIBUTION ALIMENTAIRE 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 COGNAC DISTRIBUTION ALIMENTAIRE operate?

COGNAC DISTRIBUTION ALIMENTAIRE operates in the sector Commerce d'alimentation générale (NAF code 47.11B). See the 'Sector positioning' section above to compare the company with its competitors.