Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

COJNIM : revenue, balance sheet and financial ratios

COJNIM is a French company founded 20 years ago, specialized in the sector Location de logements. Based in ARRAS (62000), this company of category PME shows in 2015 a revenue of 33 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - COJNIM (SIREN 489864264)
Indicator 2016 2015
Revenue N/C 32 718 €
Net income -7 594 € -13 805 €
EBITDA -2 466 € 27 258 €
Net margin N/C -42.2%

Revenue and income statement

In 2016, COJNIM records a net loss of 8 k€. This deficit will reduce equity on the balance sheet.

EBITDA (2016) ?
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

-2 466 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

4 414 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-7 594 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at -216%. 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 -84%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-216.254%

Financial autonomy (2016) ?
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

-84.135%

Repayment capacity (2016) ?
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

-96.995

Asset age ratio (2016) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

50.2%

Solvency indicators evolution
COJNIM

Sector positioning

Debt ratio
-216.25 2016
2015
2016
Q1: -256.74
Med: 0.0
Q3: 108.43
Good -21 pts over 2 years

In 2016, the debt ratio of COJNIM (-216.25) 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
-84.14% 2016
2015
2016
Q1: 0.18%
Med: 45.92%
Q3: 99.69%
Average

In 2016, the financial autonomy of COJNIM (-84.1%) 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
-97.0 years 2016
2015
2016
Q1: 0.0 years
Med: 0.68 years
Q3: 19.72 years
Excellent -25 pts over 2 years

In 2016, the repayment capacity of COJNIM (-97.00) 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 1355.45. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2016) ?
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

1355.454

Interest coverage (2016) ?
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

-486.942

Liquidity indicators evolution
COJNIM

Sector positioning

Liquidity ratio
1355.45 2016
2015
2016
Q1: 11.73
Med: 140.83
Q3: 770.6
Excellent

In 2016, the liquidity ratio of COJNIM (1355.45) 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
-486.94x 2016
2015
2016
Q1: 0.0x
Med: 3.92x
Q3: 40.72x
Watch -50 pts over 2 years

In 2016, the interest coverage of COJNIM (-486.9x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2016) ?
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 (2016) ?
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 (2016) ?
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

0 j

Inventory turnover (2016) ?
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
COJNIM

Positioning of COJNIM in its sector

Comparison with sector Location de logements

Similar companies (Location de logements)

Compare COJNIM with other companies in the same sector:

Frequently asked questions about COJNIM

What is the revenue of COJNIM ?

The revenue of COJNIM in 2015 is 33 k€.

Is COJNIM profitable?

COJNIM recorded a net loss in 2016.

Where is the headquarters of COJNIM ?

The headquarters of COJNIM is located in ARRAS (62000), in the department Pas-de-Calais.

Where to find the tax return of COJNIM ?

The tax return of COJNIM 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 COJNIM operate?

COJNIM operates in the sector Location de logements (NAF code 68.20A). See the 'Sector positioning' section above to compare the company with its competitors.