SIREN : 334455532
LA COGNETTE is a French company founded 40 years ago, specialized in the sector Restauration traditionnelle. Based in ISSOUDUN (36100), this company of category PME shows in 2024 a revenue of 1.1 M€. 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 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 089 553 € | 1 168 992 € | 1 132 821 € | N/C | N/C | N/C | N/C | N/C | N/C |
| Net income | 28 082 € | -33 751 € | -4 287 € | 104 183 € | 33 005 € | -39 506 € | 20 201 € | 11 453 € | 7 852 € |
| EBITDA | 15 745 € | 7 060 € | 22 586 € | N/C | N/C | N/C | N/C | N/C | N/C |
| Net margin | 2.6% | -2.9% | -0.4% | N/C | N/C | N/C | N/C | N/C | N/C |
In 2024, LA COGNETTE achieves revenue of 1.1 M€. Activity remains stable over the period (CAGR: -1.9%). Slight decline of -7% vs 2023. After deducting consumption (358 k€), gross margin stands at 731 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 16 k€, representing 1.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 28 k€, i.e. 2.6% of revenue. This profit can be retained or distributed to shareholders.
1 089 553 €
731 298 €
15 745 €
-23 543 €
28 082 €
1.4%
The debt ratio (= Financial debt / Equity x 100) stands at 97%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
96.673%
31.626%
5.413%
3.811
12.6%
In 2024, the debt ratio of LA COGNETTE (96.67) 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 LA COGNETTE (31.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2024, the repayment capacity of LA COGNETTE (3.81) 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 95.97. 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 64.9x. Operating income very largely covers interest expenses: high safety margin.
95.969
64.865
In 2024, the liquidity ratio of LA COGNETTE (95.97) 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 LA COGNETTE (64.9x) 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: 89 days. Excellent situation: suppliers finance 60 days of the operating cycle (retail model). Inventory turnover is 47 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 51 days of revenue, i.e. 153 k€ to permanently finance.
152 984 €
29 j
89 j
47 j
51 j
Based on 698 transactions of similar company sales in 2024, the value of LA COGNETTE is estimated at 267 810 € (range 148 627€ - 446 247€). With an EBITDA of 15 745€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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 698 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 LA COGNETTE with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LA COGNETTE in 2024 is 1.1 M€.
Yes, LA COGNETTE generated a net profit of 28 k€ in 2024.
The headquarters of LA COGNETTE is located in ISSOUDUN (36100), in the department Indre.
The tax return of LA COGNETTE 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).
LA COGNETTE operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.