COMPAGNIE DES AROMES ET COSMETIQUES : revenue, balance sheet and financial ratios

COMPAGNIE DES AROMES ET COSMETIQUES is a French company founded 11 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in BUIS-LES-BARONNIES (26170), this company of category PME shows in 2020 a revenue of 513 k€. 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 - COMPAGNIE DES AROMES ET COSMETIQUES (SIREN 807655550)
Indicator 2021 2020 2019 2018 2017 2016
Revenue N/C 512 586 € N/C 477 583 € 534 398 € 465 873 €
Net income 476 € 14 026 € 8 804 € 498 € -8 874 € 13 712 €
EBITDA N/C 26 619 € N/C 49 132 € -47 686 € 49 866 €
Net margin N/C 2.7% N/C 0.1% -1.7% 2.9%

Revenue and income statement

In 2021, COMPAGNIE DES AROMES ET COSMETIQUES generates positive net income of 476 €. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2021: 14 k€ -> 476 €.

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

476 €

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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 999%. 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 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

998.872%

Financial autonomy (2021) ?
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

7.407%

Asset age ratio (2021) ?
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

23.4%

Solvency indicators evolution
COMPAGNIE DES AROMES ET COSMETIQUES

Sector positioning

Debt ratio
998.87 2021
2019
2020
2021
Q1: 0.13
Med: 30.47
Q3: 112.29
Average

In 2021, the debt ratio of COMPAGNIE DES AROMES ET C... (998.87) 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
7.41% 2021
2019
2020
2021
Q1: 9.23%
Med: 33.56%
Q3: 57.44%
Average

In 2021, the financial autonomy of COMPAGNIE DES AROMES ET C... (7.4%) 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
16.63 years 2020
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 2.04 years
Average

In 2020, the repayment capacity of COMPAGNIE DES AROMES ET C... (16.63) 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 350.86. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

350.855

Liquidity indicators evolution
COMPAGNIE DES AROMES ET COSMETIQUES

Sector positioning

Liquidity ratio
350.86 2021
2019
2020
2021
Q1: 121.59
Med: 217.9
Q3: 380.53
Good +8 pts over 3 years

In 2021, the liquidity ratio of COMPAGNIE DES AROMES ET C... (350.86) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
3.0x 2020
2020
Q1: 0.0x
Med: 0.0x
Q3: 1.35x
Excellent

In 2020, the interest coverage of COMPAGNIE DES AROMES ET C... (3.0x) 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.

Operating WCR (2021) ?
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 (2021) ?
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 (2021) ?
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 (2021) ?
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
COMPAGNIE DES AROMES ET COSMETIQUES

Positioning of COMPAGNIE DES AROMES ET COSMETIQUES in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 105 transactions of similar company sales in 2021, the value of COMPAGNIE DES AROMES ET COSMETIQUES is estimated at 1 241 € (range 477€ - 4 427€). 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 2021
105 transactions
0k€ 1k€ 4k€
1 241 € Range: 477€ - 4 427€
NAF 5 année 2021

Valuation method used

Net Income Multiple
476 € × 2.6x = 1 242 €
Range: 478€ - 4 428€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 105 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 (Autres commerces de détail spécialisés divers)

Compare COMPAGNIE DES AROMES ET COSMETIQUES with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about COMPAGNIE DES AROMES ET COSMETIQUES

What is the revenue of COMPAGNIE DES AROMES ET COSMETIQUES ?

The revenue of COMPAGNIE DES AROMES ET COSMETIQUES in 2020 is 513 k€.

Is COMPAGNIE DES AROMES ET COSMETIQUES profitable?

Yes, COMPAGNIE DES AROMES ET COSMETIQUES generated a net profit of 476€ in 2021.

Where is the headquarters of COMPAGNIE DES AROMES ET COSMETIQUES ?

The headquarters of COMPAGNIE DES AROMES ET COSMETIQUES is located in BUIS-LES-BARONNIES (26170), in the department Drome.

Where to find the tax return of COMPAGNIE DES AROMES ET COSMETIQUES ?

The tax return of COMPAGNIE DES AROMES ET COSMETIQUES 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 COMPAGNIE DES AROMES ET COSMETIQUES operate?

COMPAGNIE DES AROMES ET COSMETIQUES operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.