SIREN : 822388146
SAS COTIYE is a French company founded 9 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in SAINT-CANNAT (13760), this company of category PME shows in 2024 a revenue of 739 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 739 323 € | 732 680 € | 699 613 € | 612 098 € | 437 519 € | 380 423 € | 293 680 € | 233 003 € |
| Net income | 2 141 € | 760 € | 31 024 € | 44 882 € | -19 519 € | 350 € | 11 451 € | 3 052 € |
| EBITDA | 15 611 € | 17 947 € | 44 807 € | 57 256 € | -25 070 € | 8 483 € | 20 739 € | 6 445 € |
| Net margin | 0.3% | 0.1% | 4.4% | 7.3% | -4.5% | 0.1% | 3.9% | 1.3% |
In 2024, SAS COTIYE achieves revenue of 739 k€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +17.9%. Vs 2023: +1%. After deducting consumption (458 k€), gross margin stands at 281 k€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 16 k€, representing 2.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.
739 323 €
280 831 €
15 611 €
6 883 €
2 141 €
2.1%
The debt ratio (= Financial debt / Equity x 100) stands at 101%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
101.396%
11.885%
1.591%
6.429
32.3%
In 2024, the debt ratio of SAS COTIYE (101.40) 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 SAS COTIYE (11.9%) 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 2024, the repayment capacity of SAS COTIYE (6.43) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 119.84. 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 27.9x. Operating income very largely covers interest expenses: high safety margin.
119.845
27.903
In 2024, the liquidity ratio of SAS COTIYE (119.84) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of SAS COTIYE (27.9x) 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: 91 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 270 days. Excellent situation: suppliers finance 179 days of the operating cycle (retail model). Inventory turnover is 55 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 310 days of revenue, i.e. 636 k€ to permanently finance. Over 2017-2024, WCR increased by +521%, requiring additional financing.
635 722 €
91 j
270 j
55 j
310 j
Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 80 482€ to 239 084€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 25 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 SAS COTIYE with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé
The revenue of SAS COTIYE in 2024 is 739 k€.
Yes, SAS COTIYE generated a net profit of 2 k€ in 2024.
The headquarters of SAS COTIYE is located in SAINT-CANNAT (13760), in the department Bouches-du-Rhone.
The tax return of SAS COTIYE 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).
SAS COTIYE operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.