COMPAGNIE GENERALE D'INVESTISSEMENT ET DE PARTICIPATIONS - COGIP : revenue, balance sheet and financial ratios

COMPAGNIE GENERALE D'INVESTISSEMENT ET DE PARTICIPATIONS - COGIP is a French company founded 27 years ago, specialized in the sector Activités des sièges sociaux. Based in LYON (69006), this company of category ETI shows in 2024 a revenue of 8.5 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

Financial history - COMPAGNIE GENERALE D'INVESTISSEMENT ET DE PARTICIPATIONS - COGIP (SIREN 419304605)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 8 485 661 € 8 298 134 € 8 506 419 € 7 268 540 € 7 130 920 € 7 616 534 € 7 105 659 € 6 756 695 € 6 617 096 €
Net income 5 196 871 € 5 710 598 € 6 122 195 € 4 471 853 € 2 118 148 € 3 891 625 € 4 112 158 € 3 602 579 € 2 416 957 €
EBITDA 3 710 154 € 3 532 547 € 3 607 730 € 3 525 751 € 4 170 598 € 4 474 546 € 4 597 534 € 4 320 649 € 4 334 772 €
Net margin 61.2% 68.8% 72.0% 61.5% 29.7% 51.1% 57.9% 53.3% 36.5%

Revenue and income statement

In 2024, COMPAGNIE GENERALE D'INVESTISSEMENT ET DE PARTICIPATIONS - COGIP achieves revenue of 8.5 M€. Revenue is growing positively over 9 years (CAGR: +3.2%). Vs 2023: +2%. After deducting consumption (0 €), gross margin stands at 8.5 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.7 M€, representing 43.7% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5.2 M€, i.e. 61.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

8 485 661 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

8 485 661 €

EBITDA (2024) ?
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

3 710 154 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-577 996 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

5 196 871 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

43.7%

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 131%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 42%. 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 15.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 65.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

130.61%

Financial autonomy (2024) ?
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

42.42%

Cash flow / Revenue (2024) ?
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

65.892%

Repayment capacity (2024) ?
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

15.654

Asset age ratio (2024) ?
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

68.2%

Solvency indicators evolution
COMPAGNIE GENERALE D'INVESTISSEMENT ET DE PARTICIPATIONS - COGIP

Sector positioning

Debt ratio
130.61 2024
2022
2023
2024
Q1: 0.06
Med: 14.61
Q3: 89.57
Average

In 2024, the debt ratio of COMPAGNIE GENERALE D'INVE... (130.61) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
42.42% 2024
2022
2023
2024
Q1: 11.57%
Med: 51.97%
Q3: 85.24%
Average

In 2024, the financial autonomy of COMPAGNIE GENERALE D'INVE... (42.4%) 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
15.65 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.2 years
Q3: 3.73 years
Average

In 2024, the repayment capacity of COMPAGNIE GENERALE D'INVE... (15.65) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1633.50. 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 154.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

1633.496

Interest coverage (2024) ?
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

154.439

Liquidity indicators evolution
COMPAGNIE GENERALE D'INVESTISSEMENT ET DE PARTICIPATIONS - COGIP

Sector positioning

Liquidity ratio
1633.5 2024
2022
2023
2024
Q1: 116.63
Med: 458.65
Q3: 2184.57
Good -8 pts over 3 years

In 2024, the liquidity ratio of COMPAGNIE GENERALE D'INVE... (1633.50) 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.

Interest coverage
154.44x 2024
2022
2023
2024
Q1: -45.56x
Med: 0.0x
Q3: 2.85x
Excellent

In 2024, the interest coverage of COMPAGNIE GENERALE D'INVE... (154.4x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 84 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 219 days. Excellent situation: suppliers finance 135 days of the operating cycle (retail model). Overall, WCR represents 1480 days of revenue, i.e. 34.9 M€ to permanently finance. Over 2016-2024, WCR increased by +1898%, requiring additional financing.

Operating WCR (2024) ?
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

34 891 595 €

Customer credit (2024) ?
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

84 j

Supplier credit (2024) ?
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

219 j

Inventory turnover (2024) ?
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 (2024) ?
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

1480 j

WCR and payment terms evolution
COMPAGNIE GENERALE D'INVESTISSEMENT ET DE PARTICIPATIONS - COGIP

Positioning of COMPAGNIE GENERALE D'INVESTISSEMENT ET DE PARTICIPATIONS - COGIP in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 103 transactions of similar company sales in 2024, the value of COMPAGNIE GENERALE D'INVESTISSEMENT ET DE PARTICIPATIONS - COGIP is estimated at 20 177 062 € (range 5 458 092€ - 43 991 842€). With an EBITDA of 3 710 154€, the sector multiple of 5.0x is applied. The price/revenue ratio is 0.38x (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 2024
103 transactions
5458k€ 20177k€ 43991k€
20 177 062 € Range: 5 458 092€ - 43 991 842€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 710 154 € × 5.0x
Estimation 18 666 949 €
3 213 387€ - 30 880 893€
Revenue Multiple 30%
8 485 661 € × 0.38x
Estimation 3 204 339 €
1 527 283€ - 6 471 656€
Net Income Multiple 20%
5 196 871 € × 9.5x
Estimation 49 411 430 €
16 966 070€ - 133 049 498€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 (Activités des sièges sociaux)

Compare COMPAGNIE GENERALE D'INVESTISSEMENT ET DE PARTICIPATIONS - COGIP with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about COMPAGNIE GENERALE D'INVESTISSEMENT ET DE PARTICIPATIONS - COGIP

What is the revenue of COMPAGNIE GENERALE D'INVESTISSEMENT ET DE PARTICIPATIONS - COGIP ?

The revenue of COMPAGNIE GENERALE D'INVESTISSEMENT ET DE PARTICIPATIONS - COGIP in 2024 is 8.5 M€.

Is COMPAGNIE GENERALE D'INVESTISSEMENT ET DE PARTICIPATIONS - COGIP profitable?

Yes, COMPAGNIE GENERALE D'INVESTISSEMENT ET DE PARTICIPATIONS - COGIP generated a net profit of 5.2 M€ in 2024.

Where is the headquarters of COMPAGNIE GENERALE D'INVESTISSEMENT ET DE PARTICIPATIONS - COGIP ?

The headquarters of COMPAGNIE GENERALE D'INVESTISSEMENT ET DE PARTICIPATIONS - COGIP is located in LYON (69006), in the department Rhone.

Where to find the tax return of COMPAGNIE GENERALE D'INVESTISSEMENT ET DE PARTICIPATIONS - COGIP ?

The tax return of COMPAGNIE GENERALE D'INVESTISSEMENT ET DE PARTICIPATIONS - COGIP 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 COMPAGNIE GENERALE D'INVESTISSEMENT ET DE PARTICIPATIONS - COGIP operate?

COMPAGNIE GENERALE D'INVESTISSEMENT ET DE PARTICIPATIONS - COGIP operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.