COSINUS : revenue, balance sheet and financial ratios

COSINUS is a French company founded 28 years ago, specialized in the sector Fabrication de parfums et de produits pour la toilette. Based in DREUX (28100), this company of category PME shows in 2022 a revenue of 1.6 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 - COSINUS (SIREN 414916825)
Indicator 2024 2023 2022 2020 2019 2018 2017 2016 2015
Revenue N/C N/C 1 560 131 € N/C N/C N/C 1 931 132 € 1 979 878 € 2 177 838 €
Net income 13 825 € -121 100 € 29 419 € 207 838 € -137 012 € 16 663 € 10 221 € 38 224 € 61 201 €
EBITDA N/C N/C 78 204 € N/C N/C N/C -29 910 € 90 601 € 116 897 €
Net margin N/C N/C 1.9% N/C N/C N/C 0.5% 1.9% 2.8%

Revenue and income statement

In 2024, COSINUS generates positive net income of 14 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2024: 61 k€ -> 14 k€.

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

13 825 €

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 43%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory.

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

43.397%

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

33.118%

Solvency indicators evolution
COSINUS

Sector positioning

Debt ratio
43.4 2024
2022
2023
2024
Q1: 0.02
Med: 16.22
Q3: 72.0
Average +6 pts over 3 years

In 2024, the debt ratio of COSINUS (43.40) 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
33.12% 2024
2022
2023
2024
Q1: 13.03%
Med: 38.97%
Q3: 62.54%
Average

In 2024, the financial autonomy of COSINUS (33.1%) 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
2.06 years 2022
2022
Q1: -0.04 years
Med: 0.01 years
Q3: 1.93 years
Average

In 2022, the repayment capacity of COSINUS (2.06) 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.

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 (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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
COSINUS

Positioning of COSINUS 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 COSINUS is estimated at 7 436 € (range 3 347€ - 58 571€). 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
74 tx
3k€ 7k€ 58k€
7 436 € Range: 3 347€ - 58 571€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
13 825 € × 0.5x = 7 437 €
Range: 3 347€ - 58 571€

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 COSINUS with other companies in the same sector:

Frequently asked questions about COSINUS

What is the revenue of COSINUS ?

The revenue of COSINUS in 2022 is 1.6 M€.

Is COSINUS profitable?

Yes, COSINUS generated a net profit of 14 k€ in 2024.

Where is the headquarters of COSINUS ?

The headquarters of COSINUS is located in DREUX (28100), in the department Eure-et-Loir.

Where to find the tax return of COSINUS ?

The tax return of COSINUS 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 COSINUS operate?

COSINUS 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.