SIREN : 491479366
SARL COT ET FILS is a French company founded 19 years ago, specialized in the sector Activités de soutien aux cultures. Based in MURVIEL-LES-BEZIERS (34490), this company of category PME shows in 2023 a revenue of 340 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 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|---|
| Revenue | 339 524 € | 358 977 € | 285 360 € | 257 775 € | 213 974 € | 140 597 € |
| Net income | -60 911 € | 58 256 € | 40 594 € | 32 566 € | 49 424 € | 16 665 € |
| EBITDA | 40 558 € | 83 131 € | 100 428 € | 109 776 € | 95 665 € | 25 889 € |
| Net margin | -17.9% | 16.2% | 14.2% | 12.6% | 23.1% | 11.9% |
In 2023, SARL COT ET FILS achieves revenue of 340 k€. Over the period 2018-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +19.3%. Slight decline of -5% vs 2022. After deducting consumption (41 k€), gross margin stands at 299 k€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 41 k€, representing 11.9% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -51%, reducing margin by 11.2 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -61 k€ (-17.9% of revenue), which will impact equity.
339 524 €
298 506 €
40 558 €
-53 612 €
-60 911 €
11.9%
The debt ratio (= Financial debt / Equity x 100) stands at 380%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 10.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
379.633%
18.743%
10.287%
5.798
17.5%
In 2023, the debt ratio of SARL COT ET FILS (379.63) 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 2023, the financial autonomy of SARL COT ET FILS (18.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2023, the repayment capacity of SARL COT ET FILS (5.80) 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 376.36. 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 4.8x. Financial charges are adequately covered by operations.
376.362
4.759
In 2023, the liquidity ratio of SARL COT ET FILS (376.36) 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 2023, the interest coverage of SARL COT ET FILS (4.8x) 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: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 49 days of revenue, i.e. 46 k€ to permanently finance. Over 2018-2023, WCR increased by +182%, requiring additional financing.
46 253 €
26 j
29 j
1 j
49 j
Based on 50 transactions of similar company sales
(all years),
the value of SARL COT ET FILS is estimated at
116 097 €
(range 40 913€ - 194 916€).
With an EBITDA of 40 558€, the sector multiple of 2.7x is applied.
The price/revenue ratio is 0.37x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 50 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 SARL COT ET FILS with other companies in the same sector:
Voir toutes les statistiques du secteur Activités de soutien aux cultures
The revenue of SARL COT ET FILS in 2023 is 340 k€.
SARL COT ET FILS recorded a net loss in 2023.
The headquarters of SARL COT ET FILS is located in MURVIEL-LES-BEZIERS (34490), in the department Herault.
The tax return of SARL COT ET FILS 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).
SARL COT ET FILS operates in the sector Activités de soutien aux cultures (NAF code 01.61Z). See the 'Sector positioning' section above to compare the company with its competitors.