SAS LG COGNAC AUTOMOBILES : revenue, balance sheet and financial ratios

SAS LG COGNAC AUTOMOBILES is a French company founded 5 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in CHATEAUBERNARD (16100), this company of category ETI shows in 2024 a revenue of 13.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SAS LG COGNAC AUTOMOBILES (SIREN 892478249)
Indicator 2024 2023 2022 2021 2020
Revenue 13 942 683 € 12 444 467 € 10 430 872 € N/C N/C
Net income -88 544 € 10 617 € 28 079 € -3 812 € -1 €
EBITDA 122 644 € 202 673 € 109 998 € -3 233 € N/C
Net margin -0.6% 0.1% 0.3% N/C N/C

Revenue and income statement

In 2024, SAS LG COGNAC AUTOMOBILES achieves revenue of 13.9 M€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +15.6%. Vs 2023, growth of +12% (12.4 M€ -> 13.9 M€). After deducting consumption (11.5 M€), gross margin stands at 2.4 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 123 k€, representing 0.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -89 k€ (-0.6% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

13 942 683 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 399 729 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

122 644 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

58 957 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-88 544 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.9%

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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 72%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

72.299%

Financial autonomy (2024) ?
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

31.025%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-0.027%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-351.98

Asset age ratio (2024) ?
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

82.6%

Solvency indicators evolution
SAS LG COGNAC AUTOMOBILES

Sector positioning

Debt ratio
72.3 2024
2022
2023
2024
Q1: 5.46
Med: 23.99
Q3: 69.38
Average +11 pts over 3 years

In 2024, the debt ratio of SAS LG COGNAC AUTOMOBILES (72.30) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
31.02% 2024
2022
2023
2024
Q1: 21.37%
Med: 45.55%
Q3: 63.3%
Average

In 2024, the financial autonomy of SAS LG COGNAC AUTOMOBILES (31.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-351.98 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.06 years
Excellent -6 pts over 3 years

In 2024, the repayment capacity of SAS LG COGNAC AUTOMOBILES (-351.98) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 125.44. 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 86.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

125.438

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

86.667

Liquidity indicators evolution
SAS LG COGNAC AUTOMOBILES

Sector positioning

Liquidity ratio
125.44 2024
2022
2023
2024
Q1: 142.57
Med: 216.95
Q3: 327.2
Watch

In 2024, the liquidity ratio of SAS LG COGNAC AUTOMOBILES (125.44) 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.

Interest coverage
86.67x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.66x
Q3: 4.72x
Excellent

In 2024, the interest coverage of SAS LG COGNAC AUTOMOBILES (86.7x) 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. Average customer payment term: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 68 days. Excellent situation: suppliers finance 48 days of the operating cycle (retail model). Inventory turnover is 56 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 72 days of revenue, i.e. 2.8 M€ to permanently finance.

Operating WCR (2024) ?
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

2 805 686 €

Customer credit (2024) ?
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

20 j

Supplier credit (2024) ?
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

68 j

Inventory turnover (2024) ?
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

56 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

72 j

WCR and payment terms evolution
SAS LG COGNAC AUTOMOBILES

Positioning of SAS LG COGNAC AUTOMOBILES in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 147 transactions of similar company sales in 2024, the value of SAS LG COGNAC AUTOMOBILES is estimated at 2 238 443 € (range 1 364 706€ - 4 093 278€). With an EBITDA of 122 644€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.35x (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.

Estimated enterprise value 2024
147 transactions
1364k€ 2238k€ 4093k€
2 238 443 € Range: 1 364 706€ - 4 093 278€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
122 644 € × 5.5x
Estimation 677 396 €
258 645€ - 1 098 715€
Revenue Multiple 30%
13 942 683 € × 0.35x
Estimation 4 840 189 €
3 208 140€ - 9 084 217€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 147 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 (Entretien et réparation de véhicules automobiles légers)

Compare SAS LG COGNAC AUTOMOBILES with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about SAS LG COGNAC AUTOMOBILES

What is the revenue of SAS LG COGNAC AUTOMOBILES ?

The revenue of SAS LG COGNAC AUTOMOBILES in 2024 is 13.9 M€.

Is SAS LG COGNAC AUTOMOBILES profitable?

SAS LG COGNAC AUTOMOBILES recorded a net loss in 2024.

Where is the headquarters of SAS LG COGNAC AUTOMOBILES ?

The headquarters of SAS LG COGNAC AUTOMOBILES is located in CHATEAUBERNARD (16100), in the department Charente.

Where to find the tax return of SAS LG COGNAC AUTOMOBILES ?

The tax return of SAS LG COGNAC AUTOMOBILES 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 LG COGNAC AUTOMOBILES operate?

SAS LG COGNAC AUTOMOBILES operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.