SIREN : 848055588
COT is a French company founded 7 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in SAINT-ETIENNE (42000), this company of category PME shows in 2024 a revenue of 210 k€. 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 |
|---|---|---|---|---|---|
| Revenue | 210 200 € | 199 317 € | 180 000 € | 180 000 € | 270 000 € |
| Net income | 47 212 € | 43 143 € | 42 131 € | 46 038 € | -96 988 € |
| EBITDA | 186 979 € | 165 730 € | 140 394 € | 147 927 € | 59 706 € |
| Net margin | 22.5% | 21.6% | 23.4% | 25.6% | -35.9% |
In 2024, COT achieves revenue of 210 k€. Revenue is declining over the period 2020-2024 (CAGR: -6.1%). Vs 2023: +5%. After deducting consumption (0 €), gross margin stands at 210 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 187 k€, representing 89.0% of revenue. Positive scissor effect: EBITDA margin improves by +5.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 47 k€, i.e. 22.5% of revenue. This profit can be retained or distributed to shareholders.
210 200 €
210 200 €
186 979 €
83 467 €
47 212 €
89.0%
The debt ratio (= Financial debt / Equity x 100) stands at 2309%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 95%. 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 11.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 81.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
2309.151%
95.082%
81.702%
11.039
75.7%
In 2024, the debt ratio of COT (2309.15) 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 COT (95.1%) 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.
In 2024, the repayment capacity of COT (11.04) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 287.89. 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 14.2x. Operating income very largely covers interest expenses: high safety margin.
287.889
14.219
In 2024, the liquidity ratio of COT (287.89) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of COT (14.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 38 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 182 days. Excellent situation: suppliers finance 144 days of the operating cycle (retail model). WCR is negative (-7 days): operations structurally generate cash. Over 2020-2024, WCR increased by +71%, requiring additional financing.
-3 950 €
38 j
182 j
0 j
-7 j
Based on 169 transactions of similar company sales in 2024, the value of COT is estimated at 638 734 € (range 177 364€ - 1 146 020€). With an EBITDA of 186 979€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (in line with sector norms). 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 169 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 COT with other companies in the same sector:
Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers
The revenue of COT in 2024 is 210 k€.
Yes, COT generated a net profit of 47 k€ in 2024.
The headquarters of COT is located in SAINT-ETIENNE (42000), in the department Loire.
The tax return of COT 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).
COT operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.