SIREN : 383814118
S.A. COBEVAL is a French company founded 34 years ago, specialized in the sector Hypermarchés. Based in VALOGNES (50700), this company of category PME shows in 2024 a revenue of 29.2 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 | 29 219 231 € | 27 318 664 € | 25 466 122 € | 23 924 276 € | 23 363 094 € | 23 264 717 € | 23 091 088 € | 22 120 273 € | 23 400 895 € |
| Net income | 434 370 € | 235 186 € | 112 449 € | -214 145 € | 312 520 € | 327 562 € | 235 980 € | 107 938 € | 394 200 € |
| EBITDA | 728 432 € | 303 730 € | 96 812 € | 413 964 € | 493 113 € | 394 492 € | 322 822 € | 212 195 € | 332 042 € |
| Net margin | 1.5% | 0.9% | 0.4% | -0.9% | 1.3% | 1.4% | 1.0% | 0.5% | 1.7% |
In 2024, S.A. COBEVAL achieves revenue of 29.2 M€. Revenue is growing positively over 9 years (CAGR: +2.8%). Vs 2023: +7%. After deducting consumption (24.2 M€), gross margin stands at 5.0 M€, i.e. a rate of 17%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 728 k€, representing 2.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 434 k€, i.e. 1.5% of revenue. This profit can be retained or distributed to shareholders.
29 219 231 €
4 988 757 €
728 432 €
366 134 €
434 370 €
2.5%
The debt ratio (= Financial debt / Equity x 100) stands at 66%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 43%. 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 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
65.823%
42.508%
2.73%
1.902
36.6%
In 2024, the debt ratio of S.A. COBEVAL (65.82) 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 S.A. COBEVAL (42.5%) 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 S.A. COBEVAL (1.90) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 197.34. 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 5.6x. Operating income very largely covers interest expenses: high safety margin.
197.336
5.631
In 2024, the liquidity ratio of S.A. COBEVAL (197.34) 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.
In 2024, the interest coverage of S.A. COBEVAL (5.6x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 14 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 24 days of revenue, i.e. 1.9 M€ to permanently finance.
1 916 782 €
1 j
14 j
22 j
24 j
Based on 551 transactions of similar company sales in 2024, the value of S.A. COBEVAL is estimated at 4 243 487 € (range 1 924 230€ - 8 512 142€). With an EBITDA of 728 432€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 551 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 S.A. COBEVAL with other companies in the same sector:
The revenue of S.A. COBEVAL in 2024 is 29.2 M€.
Yes, S.A. COBEVAL generated a net profit of 434 k€ in 2024.
The headquarters of S.A. COBEVAL is located in VALOGNES (50700), in the department Manche.
The tax return of S.A. COBEVAL 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).
S.A. COBEVAL operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.