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ETABLISSEMENTS COEUGNET : revenue, balance sheet and financial ratios

ETABLISSEMENTS COEUGNET is a French company founded 49 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in SAINT-ANDRE-SUR-ORNE (14320), this company of category PME shows in 2023 a revenue of 1.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - ETABLISSEMENTS COEUGNET (SIREN 310785175)
Indicator 2025 2024 2023 2022
Revenue N/C N/C 1 196 516 € N/C
Net income 697 943 € 1 431 897 € 768 288 € 472 714 €
EBITDA N/C N/C 917 487 € N/C
Net margin N/C N/C 64.2% N/C

Revenue and income statement

In 2025, ETABLISSEMENTS COEUGNET generates positive net income of 698 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2022-2025: 473 k€ -> 698 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

697 943 €

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Chart evolution

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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 8%. 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 87%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

8.389%

Financial autonomy (2025) ?
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

86.731%

Solvency indicators evolution
ETABLISSEMENTS COEUGNET

Sector positioning

Debt ratio
8.39 2025
2023
2024
2025
Q1: 0.0
Med: 9.32
Q3: 106.89
Good

In 2025, the debt ratio of ETABLISSEMENTS COEUGNET (8.39) 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
86.73% 2025
2023
2024
2025
Q1: 5.44%
Med: 48.25%
Q3: 86.22%
Excellent

In 2025, the financial autonomy of ETABLISSEMENTS COEUGNET (86.7%) 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
0.22 years 2023
2023
Q1: -0.3 years
Med: 0.44 years
Q3: 10.35 years
Good

In 2023, the repayment capacity of ETABLISSEMENTS COEUGNET (0.22) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1224.77. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

1224.772

Liquidity indicators evolution
ETABLISSEMENTS COEUGNET

Sector positioning

Liquidity ratio
1224.77 2025
2023
2024
2025
Q1: 94.97
Med: 379.16
Q3: 1892.71
Good -11 pts over 3 years

In 2025, the liquidity ratio of ETABLISSEMENTS COEUGNET (1224.77) 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
0.18x 2023
2023
Q1: 0.0x
Med: 0.0x
Q3: 16.99x
Good

In 2023, the interest coverage of ETABLISSEMENTS COEUGNET (0.2x) 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) and payment terms

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

Operating WCR (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
ETABLISSEMENTS COEUGNET

Positioning of ETABLISSEMENTS COEUGNET in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 117 transactions of similar company sales in 2025, the value of ETABLISSEMENTS COEUGNET is estimated at 3 234 484 € (range 879 424€ - 7 523 522€). 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 2025
117 transactions
879k€ 3234k€ 7523k€
3 234 484 € Range: 879 424€ - 7 523 522€
NAF 5 année 2025

Valuation method used

Net Income Multiple
697 943 € × 4.6x = 3 234 485 €
Range: 879 425€ - 7 523 522€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Location de terrains et d'autres biens immobiliers)

Compare ETABLISSEMENTS COEUGNET with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about ETABLISSEMENTS COEUGNET

What is the revenue of ETABLISSEMENTS COEUGNET ?

The revenue of ETABLISSEMENTS COEUGNET in 2023 is 1.2 M€.

Is ETABLISSEMENTS COEUGNET profitable?

Yes, ETABLISSEMENTS COEUGNET generated a net profit of 698 k€ in 2025.

Where is the headquarters of ETABLISSEMENTS COEUGNET ?

The headquarters of ETABLISSEMENTS COEUGNET is located in SAINT-ANDRE-SUR-ORNE (14320), in the department Calvados.

Where to find the tax return of ETABLISSEMENTS COEUGNET ?

The tax return of ETABLISSEMENTS COEUGNET 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 ETABLISSEMENTS COEUGNET operate?

ETABLISSEMENTS COEUGNET 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.