COSIMA LABORATOIRE : revenue, balance sheet and financial ratios

COSIMA LABORATOIRE is a French company founded 12 years ago, specialized in the sector Fabrication de parfums et de produits pour la toilette. Based in TIGERY (91250), this company of category PME shows in 2022 a revenue of 4.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - COSIMA LABORATOIRE (SIREN 798273686)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C 4 204 088 € 3 960 168 € N/C N/C 2 405 070 € 1 335 580 €
Net income 198 876 € 235 707 € 203 241 € 215 357 € 164 858 € 222 670 € 237 408 € 195 320 € 55 499 €
EBITDA N/C N/C N/C 155 440 € 256 570 € N/C N/C 212 928 € 77 043 €
Net margin N/C N/C N/C 5.1% 4.2% N/C N/C 8.1% 4.2%

Revenue and income statement

In 2025, COSIMA LABORATOIRE generates positive net income of 199 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 55 k€ -> 199 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

198 876 €

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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 26%. 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 46%. 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

26.35%

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

45.922%

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

51.2%

Solvency indicators evolution
COSIMA LABORATOIRE

Sector positioning

Debt ratio
26.35 2025
2023
2024
2025
Q1: 2.62
Med: 22.48
Q3: 99.79
Average -15 pts over 3 years

In 2025, the debt ratio of COSIMA LABORATOIRE (26.35) 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
45.92% 2025
2023
2024
2025
Q1: 21.76%
Med: 42.99%
Q3: 56.54%
Good

In 2025, the financial autonomy of COSIMA LABORATOIRE (45.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 180.84. 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

180.841

Liquidity indicators evolution
COSIMA LABORATOIRE

Sector positioning

Liquidity ratio
180.84 2025
2023
2024
2025
Q1: 129.36
Med: 216.47
Q3: 313.72
Average

In 2025, the liquidity ratio of COSIMA LABORATOIRE (180.84) 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.

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
COSIMA LABORATOIRE

Positioning of COSIMA LABORATOIRE 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 COSIMA LABORATOIRE is estimated at 106 981 € (range 48 148€ - 842 560€). 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
48k€ 106k€ 842k€
106 981 € Range: 48 148€ - 842 560€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
198 876 € × 0.5x = 106 982 €
Range: 48 148€ - 842 560€

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 COSIMA LABORATOIRE 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 COSIMA LABORATOIRE

What is the revenue of COSIMA LABORATOIRE ?

The revenue of COSIMA LABORATOIRE in 2022 is 4.2 M€.

Is COSIMA LABORATOIRE profitable?

Yes, COSIMA LABORATOIRE generated a net profit of 199 k€ in 2025.

Where is the headquarters of COSIMA LABORATOIRE ?

The headquarters of COSIMA LABORATOIRE is located in TIGERY (91250), in the department Essonne.

Where to find the tax return of COSIMA LABORATOIRE ?

The tax return of COSIMA LABORATOIRE 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 COSIMA LABORATOIRE operate?

COSIMA LABORATOIRE 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.