C.O.S. (CONSEILS ET OPTIMISATION DES SURFACES) : revenue, balance sheet and financial ratios

C.O.S. (CONSEILS ET OPTIMISATION DES SURFACES) is a French company founded 13 years ago, specialized in the sector Activités spécialisées de design. Based in BOULOGNE-BILLANCOURT (92100), this company of category PME shows in 2022 a revenue of 197 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 - C.O.S. (CONSEILS ET OPTIMISATION DES SURFACES) (SIREN 792605099)
Indicator 2022 2021
Revenue 197 475 € 326 681 €
Net income 67 633 € 32 151 €
EBITDA 87 873 € 44 457 €
Net margin 34.2% 9.8%

Revenue and income statement

In 2022, C.O.S. (CONSEILS ET OPTIMISATION DES SURFACES) achieves revenue of 197 k€. Significant drop of -40% vs 2021. After deducting consumption (0 €), gross margin stands at 197 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 88 k€, representing 44.5% of revenue. Positive scissor effect: EBITDA margin improves by +30.9 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 68 k€, i.e. 34.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

197 475 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

197 475 €

EBITDA (2022) ?
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

87 873 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

87 612 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

67 633 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

44.5%

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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 7%. 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 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 34.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

6.937%

Financial autonomy (2022) ?
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

66.388%

Cash flow / Revenue (2022) ?
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

34.381%

Repayment capacity (2022) ?
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

0.119

Asset age ratio (2022) ?
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

97.8%

Solvency indicators evolution
C.O.S. (CONSEILS ET OPTIMISATION DES SURFACES)

Sector positioning

Debt ratio
6.94 2022
2021
2022
Q1: 0.0
Med: 7.75
Q3: 60.98
Good +18 pts over 2 years

In 2022, the debt ratio of C.O.S. (CONSEILS ET OPTIM... (6.94) 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
66.39% 2022
2021
2022
Q1: 3.48%
Med: 30.63%
Q3: 59.03%
Excellent

In 2022, the financial autonomy of C.O.S. (CONSEILS ET OPTIM... (66.4%) 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
0.12 years 2022
2021
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 0.74 years
Average

In 2022, the repayment capacity of C.O.S. (CONSEILS ET OPTIM... (0.12) 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 313.39. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2022) ?
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

313.386

Interest coverage (2022) ?
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

0.701

Liquidity indicators evolution
C.O.S. (CONSEILS ET OPTIMISATION DES SURFACES)

Sector positioning

Liquidity ratio
313.39 2022
2021
2022
Q1: 126.19
Med: 214.16
Q3: 394.16
Good -11 pts over 2 years

In 2022, the liquidity ratio of C.O.S. (CONSEILS ET OPTIM... (313.39) 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
0.7x 2022
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.58x
Excellent

In 2022, the interest coverage of C.O.S. (CONSEILS ET OPTIM... (0.7x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 8 days. Favorable situation: supplier credit is longer than customer credit by 4 days. WCR is negative (-16 days): operations structurally generate cash.

Operating WCR (2022) ?
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

-8 867 €

Customer credit (2022) ?
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

4 j

Supplier credit (2022) ?
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

8 j

Inventory turnover (2022) ?
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 in days of revenue (2022) ?
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

-16 j

WCR and payment terms evolution
C.O.S. (CONSEILS ET OPTIMISATION DES SURFACES)

Positioning of C.O.S. (CONSEILS ET OPTIMISATION DES SURFACES) in its sector

Comparison with sector Activités spécialisées de design

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (47 transactions). This range of 184 318€ to 627 535€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
184k€ 360k€ 627k€
360 071 € Range: 184 318€ - 627 535€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 47 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 (Activités spécialisées de design)

Compare C.O.S. (CONSEILS ET OPTIMISATION DES SURFACES) with other companies in the same sector:

Voir toutes les statistiques du secteur Activités spécialisées de design

Frequently asked questions about C.O.S. (CONSEILS ET OPTIMISATION DES SURFACES)

What is the revenue of C.O.S. (CONSEILS ET OPTIMISATION DES SURFACES) ?

The revenue of C.O.S. (CONSEILS ET OPTIMISATION DES SURFACES) in 2022 is 197 k€.

Is C.O.S. (CONSEILS ET OPTIMISATION DES SURFACES) profitable?

Yes, C.O.S. (CONSEILS ET OPTIMISATION DES SURFACES) generated a net profit of 68 k€ in 2022.

Where is the headquarters of C.O.S. (CONSEILS ET OPTIMISATION DES SURFACES) ?

The headquarters of C.O.S. (CONSEILS ET OPTIMISATION DES SURFACES) is located in BOULOGNE-BILLANCOURT (92100), in the department Hauts-de-Seine.

Where to find the tax return of C.O.S. (CONSEILS ET OPTIMISATION DES SURFACES) ?

The tax return of C.O.S. (CONSEILS ET OPTIMISATION DES SURFACES) 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 C.O.S. (CONSEILS ET OPTIMISATION DES SURFACES) operate?

C.O.S. (CONSEILS ET OPTIMISATION DES SURFACES) operates in the sector Activités spécialisées de design (NAF code 74.10Z). See the 'Sector positioning' section above to compare the company with its competitors.