CONCEPT FRAGRANCES ET COSMETIQUES : revenue, balance sheet and financial ratios

CONCEPT FRAGRANCES ET COSMETIQUES is a French company founded 31 years ago, specialized in the sector Fabrication de parfums et de produits pour la toilette. Based in MONTAUROUX (83440), this company of category PME shows in 2023 a revenue of 2.1 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 - CONCEPT FRAGRANCES ET COSMETIQUES (SIREN 397974379)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C 2 131 091 € N/C N/C N/C N/C N/C 1 317 524 €
Net income 575 404 € 268 683 € 187 014 € 190 817 € 111 172 € 120 218 € 107 000 € 122 358 € 14 385 €
EBITDA N/C N/C 238 633 € N/C N/C N/C N/C N/C 59 006 €
Net margin N/C N/C 8.8% N/C N/C N/C N/C N/C 1.1%

Revenue and income statement

In 2025, CONCEPT FRAGRANCES ET COSMETIQUES generates positive net income of 575 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 14 k€ -> 575 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

575 404 €

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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 12%. 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 67%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

11.83%

Financial autonomy (2025) ?
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

67.295%

Asset age ratio (2025) ?
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

62.5%

Solvency indicators evolution
CONCEPT FRAGRANCES ET COSMETIQUES

Sector positioning

Debt ratio
11.83 2025
2023
2024
2025
Q1: 2.62
Med: 22.48
Q3: 99.79
Good -14 pts over 3 years

In 2025, the debt ratio of CONCEPT FRAGRANCES ET COS... (11.83) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
67.3% 2025
2023
2024
2025
Q1: 21.76%
Med: 42.99%
Q3: 56.54%
Excellent +8 pts over 3 years

In 2025, the financial autonomy of CONCEPT FRAGRANCES ET COS... (67.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
1.74 years 2023
2023
Q1: 0.0 years
Med: 0.04 years
Q3: 2.23 years
Average

In 2023, the repayment capacity of CONCEPT FRAGRANCES ET COS... (1.74) 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 291.76. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

291.763

Liquidity indicators evolution
CONCEPT FRAGRANCES ET COSMETIQUES

Sector positioning

Liquidity ratio
291.76 2025
2023
2024
2025
Q1: 129.36
Med: 216.47
Q3: 313.72
Good -6 pts over 3 years

In 2025, the liquidity ratio of CONCEPT FRAGRANCES ET COS... (291.76) 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
4.1x 2023
2023
Q1: -0.0x
Med: 0.56x
Q3: 5.76x
Good

In 2023, the interest coverage of CONCEPT FRAGRANCES ET COS... (4.1x) 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 (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
CONCEPT FRAGRANCES ET COSMETIQUES

Positioning of CONCEPT FRAGRANCES ET COSMETIQUES in its sector

Comparison with sector Fabrication de parfums et de produits pour la toilette

Valuation estimate

Based on 74 transactions of similar company sales (all years), the value of CONCEPT FRAGRANCES ET COSMETIQUES is estimated at 309 527 € (range 139 306€ - 2 437 762€). 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 2025
74 tx
139k€ 309k€ 2437k€
309 527 € Range: 139 306€ - 2 437 762€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
575 404 € × 0.5x = 309 528 €
Range: 139 306€ - 2 437 763€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 74 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 de parfums et de produits pour la toilette)

Compare CONCEPT FRAGRANCES ET COSMETIQUES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de parfums et de produits pour la toilette

Frequently asked questions about CONCEPT FRAGRANCES ET COSMETIQUES

What is the revenue of CONCEPT FRAGRANCES ET COSMETIQUES ?

The revenue of CONCEPT FRAGRANCES ET COSMETIQUES in 2023 is 2.1 M€.

Is CONCEPT FRAGRANCES ET COSMETIQUES profitable?

Yes, CONCEPT FRAGRANCES ET COSMETIQUES generated a net profit of 575 k€ in 2025.

Where is the headquarters of CONCEPT FRAGRANCES ET COSMETIQUES ?

The headquarters of CONCEPT FRAGRANCES ET COSMETIQUES is located in MONTAUROUX (83440), in the department Var.

Where to find the tax return of CONCEPT FRAGRANCES ET COSMETIQUES ?

The tax return of CONCEPT FRAGRANCES 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 CONCEPT FRAGRANCES ET COSMETIQUES operate?

CONCEPT FRAGRANCES ET COSMETIQUES operates in the sector Fabrication de parfums et de produits pour la toilette (NAF code 20.42Z). See the 'Sector positioning' section above to compare the company with its competitors.