COOPERATIVE PARFUMEURS PASSION BEAUTE : revenue, balance sheet and financial ratios

COOPERATIVE PARFUMEURS PASSION BEAUTE is a French company founded 29 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in FONTENAY-SOUS-BOIS (94120), this company of category PME shows in 2024 a revenue of 38.7 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 - COOPERATIVE PARFUMEURS PASSION BEAUTE (SIREN 412652679)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 38 732 384 € 39 591 094 € 40 283 582 € 35 986 902 € 37 521 855 € 41 263 175 € 42 129 295 € 41 254 602 € 39 441 172 €
Net income 454 113 € 403 325 € 391 966 € 464 117 € 362 824 € 376 299 € 252 413 € 265 325 € 505 291 €
EBITDA 853 158 € 819 251 € 822 868 € 917 868 € 900 207 € 845 344 € 831 868 € 739 222 € 1 179 644 €
Net margin 1.2% 1.0% 1.0% 1.3% 1.0% 0.9% 0.6% 0.6% 1.3%

Revenue and income statement

In 2024, COOPERATIVE PARFUMEURS PASSION BEAUTE achieves revenue of 38.7 M€. Activity remains stable over the period (CAGR: -0.2%). Slight decline of -2% vs 2023. After deducting consumption (31.2 M€), gross margin stands at 7.5 M€, i.e. a rate of 19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 853 k€, representing 2.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 454 k€, i.e. 1.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

38 732 384 €

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

7 494 532 €

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

853 158 €

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

681 232 €

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

454 113 €

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

2.2%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 77%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 10.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.4% 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

76.818%

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

27.551%

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

1.426%

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

10.554

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

44.0%

Solvency indicators evolution
COOPERATIVE PARFUMEURS PASSION BEAUTE

Sector positioning

Debt ratio
76.82 2024
2022
2023
2024
Q1: 0.0
Med: 8.39
Q3: 53.18
Average

In 2024, the debt ratio of COOPERATIVE PARFUMEURS PA... (76.82) 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
27.55% 2024
2022
2023
2024
Q1: 6.69%
Med: 30.09%
Q3: 58.97%
Average

In 2024, the financial autonomy of COOPERATIVE PARFUMEURS PA... (27.6%) 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
10.55 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.32 years
Watch

In 2024, the repayment capacity of COOPERATIVE PARFUMEURS PA... (10.55) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 178.32. 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 41.5x. 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

178.318

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

41.506

Liquidity indicators evolution
COOPERATIVE PARFUMEURS PASSION BEAUTE

Sector positioning

Liquidity ratio
178.32 2024
2022
2023
2024
Q1: 124.88
Med: 209.33
Q3: 380.42
Average -12 pts over 3 years

In 2024, the liquidity ratio of COOPERATIVE PARFUMEURS PA... (178.32) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
41.51x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 6.4x
Excellent

In 2024, the interest coverage of COOPERATIVE PARFUMEURS PA... (41.5x) 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: 89 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. The company must finance 26 days of gap between collections and payments. Inventory turnover is 44 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 143 days of revenue, i.e. 15.4 M€ to permanently finance. Over 2016-2024, WCR increased by +40%, requiring additional financing.

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

15 429 432 €

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

89 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

63 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

44 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

143 j

WCR and payment terms evolution
COOPERATIVE PARFUMEURS PASSION BEAUTE

Positioning of COOPERATIVE PARFUMEURS PASSION BEAUTE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Valuation estimate

Based on 64 transactions of similar company sales (all years), the value of COOPERATIVE PARFUMEURS PASSION BEAUTE is estimated at 5 604 293 € (range 3 528 382€ - 12 950 242€). With an EBITDA of 853 158€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.38x (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
64 tx
3528k€ 5604k€ 12950k€
5 604 293 € Range: 3 528 382€ - 12 950 242€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
853 158 € × 2.4x
Estimation 2 017 463 €
995 256€ - 9 490 764€
Revenue Multiple 30%
38 732 384 € × 0.38x
Estimation 14 773 011 €
9 820 302€ - 23 798 164€
Net Income Multiple 20%
454 113 € × 1.8x
Estimation 818 294 €
423 318€ - 5 327 056€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 64 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 gros (commerce interentreprises) de parfumerie et de produits de beauté)

Compare COOPERATIVE PARFUMEURS PASSION BEAUTE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Frequently asked questions about COOPERATIVE PARFUMEURS PASSION BEAUTE

What is the revenue of COOPERATIVE PARFUMEURS PASSION BEAUTE ?

The revenue of COOPERATIVE PARFUMEURS PASSION BEAUTE in 2024 is 38.7 M€.

Is COOPERATIVE PARFUMEURS PASSION BEAUTE profitable?

Yes, COOPERATIVE PARFUMEURS PASSION BEAUTE generated a net profit of 454 k€ in 2024.

Where is the headquarters of COOPERATIVE PARFUMEURS PASSION BEAUTE ?

The headquarters of COOPERATIVE PARFUMEURS PASSION BEAUTE is located in FONTENAY-SOUS-BOIS (94120), in the department Val-de-Marne.

Where to find the tax return of COOPERATIVE PARFUMEURS PASSION BEAUTE ?

The tax return of COOPERATIVE PARFUMEURS PASSION BEAUTE 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 COOPERATIVE PARFUMEURS PASSION BEAUTE operate?

COOPERATIVE PARFUMEURS PASSION BEAUTE operates in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté (NAF code 46.45Z). See the 'Sector positioning' section above to compare the company with its competitors.