SAS COCAGNE : revenue, balance sheet and financial ratios

SAS COCAGNE is a French company founded 35 years ago, specialized in the sector Fabrication industrielle de pain et de pâtisserie fraîche. Based in LA RUE-SAINT-PIERRE (76690), this company of category PME shows in 2018 a revenue of 8.2 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 - SAS COCAGNE (SIREN 380914614)
Indicator 2019 2018 2017 2016
Revenue N/C 8 226 814 € 8 593 962 € 8 697 174 €
Net income 333 492 € 156 881 € 285 624 € 491 131 €
EBITDA N/C 154 588 € 393 413 € 707 532 €
Net margin N/C 1.9% 3.3% 5.6%

Revenue and income statement

In 2019, SAS COCAGNE generates positive net income of 333 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2019: 491 k€ -> 333 k€.

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

333 492 €

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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 21%. 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 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

21.206%

Financial autonomy (2019) ?
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

60.241%

Asset age ratio (2019) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

41.0%

Solvency indicators evolution
SAS COCAGNE

Sector positioning

Debt ratio
21.21 2019
2017
2018
2019
Q1: 2.77
Med: 41.98
Q3: 145.01
Good +11 pts over 3 years

In 2019, the debt ratio of SAS COCAGNE (21.21) 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
60.24% 2019
2017
2018
2019
Q1: 12.31%
Med: 35.48%
Q3: 53.5%
Excellent

In 2019, the financial autonomy of SAS COCAGNE (60.2%) 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
7.02 years 2018
2017
2018
Q1: 0.0 years
Med: 1.36 years
Q3: 3.64 years
Watch +41 pts over 2 years

In 2018, the repayment capacity of SAS COCAGNE (7.02) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 283.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

283.247

Liquidity indicators evolution
SAS COCAGNE

Sector positioning

Liquidity ratio
283.25 2019
2017
2018
2019
Q1: 103.57
Med: 154.37
Q3: 208.48
Excellent

In 2019, the liquidity ratio of SAS COCAGNE (283.25) 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.

Interest coverage
10.36x 2018
2017
2018
Q1: 0.0x
Med: 1.64x
Q3: 6.66x
Excellent +17 pts over 2 years

In 2018, the interest coverage of SAS COCAGNE (10.4x) 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) and payment terms

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

Operating WCR (2019) ?
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 (2019) ?
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 (2019) ?
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 (2019) ?
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
SAS COCAGNE

Positioning of SAS COCAGNE in its sector

Comparison with sector Fabrication industrielle de pain et de pâtisserie fraîche

Valuation estimate

Based on 212 transactions of similar company sales in 2019, the value of SAS COCAGNE is estimated at 3 119 000 € (range 1 664 132€ - 4 835 468€). 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 2019
212 transactions
1664k€ 3119k€ 4835k€
3 119 000 € Range: 1 664 132€ - 4 835 468€
NAF 5 année 2019

Valuation method used

Net Income Multiple
333 492 € × 9.4x = 3 119 001 €
Range: 1 664 133€ - 4 835 468€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 212 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 (Fabrication industrielle de pain et de pâtisserie fraîche)

Compare SAS COCAGNE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication industrielle de pain et de pâtisserie fraîche

Frequently asked questions about SAS COCAGNE

What is the revenue of SAS COCAGNE ?

The revenue of SAS COCAGNE in 2018 is 8.2 M€.

Is SAS COCAGNE profitable?

Yes, SAS COCAGNE generated a net profit of 333 k€ in 2019.

Where is the headquarters of SAS COCAGNE ?

The headquarters of SAS COCAGNE is located in LA RUE-SAINT-PIERRE (76690), in the department Seine-Maritime.

Where to find the tax return of SAS COCAGNE ?

The tax return of SAS COCAGNE 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 SAS COCAGNE operate?

SAS COCAGNE operates in the sector Fabrication industrielle de pain et de pâtisserie fraîche (NAF code 10.71A). See the 'Sector positioning' section above to compare the company with its competitors.