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

SJ COSY : revenue, balance sheet and financial ratios

SJ COSY is a French company founded 8 years ago, specialized in the sector Restauration traditionnelle. Based in COLOMIERS (31770), this company of category PME shows in 2018 a revenue of 309 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

Financial history - SJ COSY (SIREN 838442929)
Indicator 2019 2018
Revenue N/C 309 351 €
Net income 77 606 € 60 692 €
EBITDA N/C 84 174 €
Net margin N/C 19.6%

Revenue and income statement

In 2019, SJ COSY generates positive net income of 78 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2019: 61 k€ -> 78 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

77 606 €

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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 138%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory.

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

138.322%

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

35.765%

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

73.2%

Solvency indicators evolution
SJ COSY

Sector positioning

Debt ratio
138.32 2019
2018
2019
Q1: 0.59
Med: 37.02
Q3: 162.42
Average

In 2019, the debt ratio of SJ COSY (138.32) 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
35.77% 2019
2018
2019
Q1: 8.63%
Med: 33.57%
Q3: 59.59%
Good +15 pts over 2 years

In 2019, the financial autonomy of SJ COSY (35.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
3.38 years 2018
2018
Q1: 0.0 years
Med: 0.55 years
Q3: 3.07 years
Average

In 2018, the repayment capacity of SJ COSY (3.38) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 244.06. 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

244.056

Liquidity indicators evolution
SJ COSY

Sector positioning

Liquidity ratio
244.06 2019
2018
2019
Q1: 47.44
Med: 99.7
Q3: 189.09
Excellent

In 2019, the liquidity ratio of SJ COSY (244.06) 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
1.36x 2018
2018
Q1: 0.0x
Med: 1.07x
Q3: 6.28x
Good

In 2018, the interest coverage of SJ COSY (1.4x) 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) 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
SJ COSY

Positioning of SJ COSY in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 1033 transactions of similar company sales in 2019, the value of SJ COSY is estimated at 723 297 € (range 372 652€ - 1 378 436€). 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
1033 transactions
372k€ 723k€ 1378k€
723 297 € Range: 372 652€ - 1 378 436€
NAF 5 année 2019

Valuation method used

Net Income Multiple
77 606 € × 9.3x = 723 298 €
Range: 372 653€ - 1 378 437€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 1033 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 (Restauration traditionnelle)

Compare SJ COSY with other companies in the same sector:

Frequently asked questions about SJ COSY

What is the revenue of SJ COSY ?

The revenue of SJ COSY in 2018 is 309 k€.

Is SJ COSY profitable?

Yes, SJ COSY generated a net profit of 78 k€ in 2019.

Where is the headquarters of SJ COSY ?

The headquarters of SJ COSY is located in COLOMIERS (31770), in the department Haute-Garonne.

Where to find the tax return of SJ COSY ?

The tax return of SJ COSY 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 SJ COSY operate?

SJ COSY operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.