Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SELARL COGNARD : revenue, balance sheet and financial ratios

SELARL COGNARD is a French company founded 6 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in MONTCEAU-LES-MINES (71300), this company of category PME shows in 2020 a net income positive of 146 k€. 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 - SELARL COGNARD (SIREN 852539006)
Indicator 2020
Revenue N/C
Net income 145 824 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2020, SELARL COGNARD generates positive net income of 146 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

145 824 €

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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 629%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

628.601%

Financial autonomy (2020) ?
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

12.4%

Asset age ratio (2020) ?
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

58.9%

Solvency indicators evolution
SELARL COGNARD

Sector positioning

Debt ratio
628.6 2020
2020
Q1: 33.22
Med: 96.81
Q3: 238.41
Average

In 2020, the debt ratio of SELARL COGNARD (628.60) 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
12.4% 2020
2020
Q1: 23.59%
Med: 41.65%
Q3: 61.93%
Watch

In 2020, the financial autonomy of SELARL COGNARD (12.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 292.45. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

292.454

Liquidity indicators evolution
SELARL COGNARD

Sector positioning

Liquidity ratio
292.45 2020
2020
Q1: 133.13
Med: 181.9
Q3: 251.9
Excellent

In 2020, the liquidity ratio of SELARL COGNARD (292.45) 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.

Positioning of SELARL COGNARD in its sector

Comparison with sector Commerce de détail de produits pharmaceutiques en magasin spécialisé

Valuation estimate

Based on 180 transactions of similar company sales in 2020, the value of SELARL COGNARD is estimated at 2 060 880 € (range 1 374 166€ - 2 780 684€). 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 2020
180 transactions
1374k€ 2060k€ 2780k€
2 060 880 € Range: 1 374 166€ - 2 780 684€
NAF 5 année 2020

Valuation method used

Net Income Multiple
145 824 € × 14.1x = 2 060 881 €
Range: 1 374 166€ - 2 780 684€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 180 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 (Commerce de détail de produits pharmaceutiques en magasin spécialisé)

Compare SELARL COGNARD with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de produits pharmaceutiques en magasin spécialisé

Frequently asked questions about SELARL COGNARD

What is the revenue of SELARL COGNARD ?

The revenue of SELARL COGNARD is not publicly disclosed (confidential accounts filed with INPI).

Is SELARL COGNARD profitable?

Yes, SELARL COGNARD generated a net profit of 146 k€ in 2020.

Where is the headquarters of SELARL COGNARD ?

The headquarters of SELARL COGNARD is located in MONTCEAU-LES-MINES (71300), in the department Saone-et-Loire.

Where to find the tax return of SELARL COGNARD ?

The tax return of SELARL COGNARD 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 SELARL COGNARD operate?

SELARL COGNARD operates in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé (NAF code 47.73Z). See the 'Sector positioning' section above to compare the company with its competitors.