SIREN : 442951513
COGNET SAS is a French company founded 23 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in MOULINS (03000), this company of category PME shows in 2024 a revenue of 21.3 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 21 303 191 € | 21 134 883 € | 19 327 441 € | 19 348 385 € | 16 668 243 € | 16 732 487 € | 17 594 805 € | 17 678 197 € | 16 169 561 € |
| Net income | 85 814 € | 362 247 € | 347 006 € | 162 467 € | 114 223 € | 133 445 € | 224 041 € | 263 964 € | 219 988 € |
| EBITDA | 329 449 € | 794 675 € | 531 041 € | 300 057 € | 240 082 € | 197 375 € | 378 564 € | 492 548 € | 403 230 € |
| Net margin | 0.4% | 1.7% | 1.8% | 0.8% | 0.7% | 0.8% | 1.3% | 1.5% | 1.4% |
In 2024, COGNET SAS achieves revenue of 21.3 M€. Revenue is growing positively over 9 years (CAGR: +3.5%). Vs 2023: +1%. After deducting consumption (18.1 M€), gross margin stands at 3.2 M€, i.e. a rate of 15%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 329 k€, representing 1.5% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -59%, reducing margin by 2.2 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 86 k€, i.e. 0.4% of revenue. This profit can be retained or distributed to shareholders.
21 303 191 €
3 245 695 €
329 449 €
318 588 €
85 814 €
1.5%
The debt ratio (= Financial debt / Equity x 100) stands at 126%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
126.202%
13.017%
-0.191%
-17.163
44.0%
In 2024, the debt ratio of COGNET SAS (126.20) 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 COGNET SAS (13.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of COGNET SAS (-17.16) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 110.65. 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 61.3x. Operating income very largely covers interest expenses: high safety margin.
110.648
61.277
In 2024, the liquidity ratio of COGNET SAS (110.65) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of COGNET SAS (61.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 164 days. Excellent situation: suppliers finance 135 days of the operating cycle (retail model). Inventory turnover is 101 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 206 days of revenue, i.e. 12.2 M€ to permanently finance. Over 2016-2024, WCR increased by +153%, requiring additional financing.
12 197 355 €
29 j
164 j
101 j
206 j
Based on 147 transactions of similar company sales in 2024, the value of COGNET SAS is estimated at 3 206 173 € (range 1 845 110€ - 5 817 292€). With an EBITDA of 329 449€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.35x (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 147 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 COGNET SAS with other companies in the same sector:
Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers
The revenue of COGNET SAS in 2024 is 21.3 M€.
Yes, COGNET SAS generated a net profit of 86 k€ in 2024.
The headquarters of COGNET SAS is located in MOULINS (03000), in the department Allier.
The tax return of COGNET SAS 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).
COGNET SAS operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.