ALBEA COSMETICS FRANCE : revenue, balance sheet and financial ratios

ALBEA COSMETICS FRANCE is a French company founded 49 years ago, specialized in the sector Fabrication d'emballages en matières plastiques. Based in PLOUHINEC (56680), this company of category ETI shows in 2024 a revenue of 93.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - ALBEA COSMETICS FRANCE (SIREN 310949623)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 93 663 434 € 107 965 918 € 89 649 026 € 65 421 418 € 60 431 384 € 85 965 154 € 78 160 603 € 79 839 409 € 77 005 925 €
Net income -1 365 356 € 862 559 € -1 050 602 € -5 460 670 € -10 385 520 € -1 535 620 € -705 048 € -2 227 104 € -3 544 286 €
EBITDA 4 593 122 € 5 786 979 € 1 759 076 € -4 132 528 € -3 201 148 € 3 215 725 € 3 722 697 € -69 990 € -1 493 533 €
Net margin -1.5% 0.8% -1.2% -8.3% -17.2% -1.8% -0.9% -2.8% -4.6%

Revenue and income statement

In 2024, ALBEA COSMETICS FRANCE achieves revenue of 93.7 M€. Revenue is growing positively over 9 years (CAGR: +2.5%). Significant drop of -13% vs 2023. After deducting consumption (42.4 M€), gross margin stands at 51.3 M€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4.6 M€, representing 4.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -1.4 M€ (-1.5% 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

93 663 434 €

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

51 265 180 €

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

4 593 122 €

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

1 283 885 €

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

-1 365 356 €

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

4.9%

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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 0%. 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 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 2.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.0%

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

15.564%

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

2.925%

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

0.0

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

26.6%

Solvency indicators evolution
ALBEA COSMETICS FRANCE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.81
Med: 21.34
Q3: 62.69
Excellent

In 2024, the debt ratio of ALBEA COSMETICS FRANCE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
15.56% 2024
2022
2023
2024
Q1: 34.69%
Med: 51.42%
Q3: 66.21%
Watch

In 2024, the financial autonomy of ALBEA COSMETICS FRANCE (15.6%) 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.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.67 years
Q3: 2.23 years
Excellent

In 2024, the repayment capacity of ALBEA COSMETICS FRANCE (0.00) 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 70.88. 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 41.6x. 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

70.882

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

41.559

Liquidity indicators evolution
ALBEA COSMETICS FRANCE

Sector positioning

Liquidity ratio
70.88 2024
2022
2023
2024
Q1: 149.84
Med: 223.59
Q3: 339.99
Watch

In 2024, the liquidity ratio of ALBEA COSMETICS FRANCE (70.88) 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
41.56x 2024
2022
2023
2024
Q1: 0.29x
Med: 3.95x
Q3: 10.02x
Excellent

In 2024, the interest coverage of ALBEA COSMETICS FRANCE (41.6x) 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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. Excellent situation: suppliers finance 53 days of the operating cycle (retail model). Inventory turnover is 46 days (= Average inventory / Cost of goods x 360). WCR is negative (-1 days): operations structurally generate cash. Notable WCR improvement over the period (-105%), freeing up cash.

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

-324 075 €

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

11 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

64 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

46 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

-1 j

WCR and payment terms evolution
ALBEA COSMETICS FRANCE

Positioning of ALBEA COSMETICS FRANCE in its sector

Comparison with sector Fabrication d'emballages en matières plastiques

Valuation estimate

Based on 76 transactions of similar company sales (all years), the value of ALBEA COSMETICS FRANCE is estimated at 10 771 163 € (range 4 862 147€ - 17 665 576€). With an EBITDA of 4 593 122€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.20x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
76 tx
4862k€ 10771k€ 17665k€
10 771 163 € Range: 4 862 147€ - 17 665 576€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
4 593 122 € × 1.3x
Estimation 5 800 532 €
2 313 743€ - 12 878 474€
Revenue Multiple 30%
93 663 434 € × 0.20x
Estimation 19 055 549 €
9 109 489€ - 25 644 082€
How is this estimate calculated?

This estimate is based on the analysis of 76 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 d'emballages en matières plastiques)

Compare ALBEA COSMETICS FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'emballages en matières plastiques

Frequently asked questions about ALBEA COSMETICS FRANCE

What is the revenue of ALBEA COSMETICS FRANCE ?

The revenue of ALBEA COSMETICS FRANCE in 2024 is 93.7 M€.

Is ALBEA COSMETICS FRANCE profitable?

ALBEA COSMETICS FRANCE recorded a net loss in 2024.

Where is the headquarters of ALBEA COSMETICS FRANCE ?

The headquarters of ALBEA COSMETICS FRANCE is located in PLOUHINEC (56680), in the department Morbihan.

Where to find the tax return of ALBEA COSMETICS FRANCE ?

The tax return of ALBEA COSMETICS FRANCE 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 ALBEA COSMETICS FRANCE operate?

ALBEA COSMETICS FRANCE operates in the sector Fabrication d'emballages en matières plastiques (NAF code 22.22Z). See the 'Sector positioning' section above to compare the company with its competitors.