COSMA : revenue, balance sheet and financial ratios

COSMA is a French company founded 55 years ago, specialized in the sector Promotion immobilière d'autres bâtiments. Based in MONTEVRAIN (77144), this company of category PME shows in 2022 a revenue of 577 k€. 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 - COSMA (SIREN 718202773)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 577 027 € 619 514 € 755 526 € 582 729 € 618 145 € 644 214 € 667 811 €
Net income -5 544 € -36 058 € -24 109 € -57 391 € -62 416 € -9 220 € 7 877 €
EBITDA -12 563 € -50 616 € -24 101 € -56 433 € -71 949 € -12 707 € 2 141 €
Net margin -1.0% -5.8% -3.2% -9.8% -10.1% -1.4% 1.2%

Revenue and income statement

En 2022, COSMA alcanza unos ingresos de 577 k€. La actividad permanece estable durante el período (TCAC: -2.4%). Ligera caída de -7% vs 2021. Tras deducir el consumo (379 k€), el margen bruto se sitúa en 198 k€, es decir, una tasa del 34%. El EBITDA alcanza -13 k€, representando el -2.2% de los ingresos. Efecto tijera positivo: el margen EBITDA mejora en +6.0 puntos. Un EBITDA negativo significa que las operaciones no cubren los gastos corrientes. El resultado neto es negativo en -6 k€ (-1.0% de los ingresos).

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

577 027 €

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

198 052 €

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

-12 563 €

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

-12 559 €

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

-5 544 €

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

-2.2%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 0%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 61%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios.

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

0.0%

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

60.699%

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

-0.961%

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

0.0

Solvency indicators evolution
COSMA

Sector positioning

Ratio de endeudamiento
0.0 2022
2020
2021
2022
Q1: 0.0
Med: 7.43
Q3: 207.15
Excelente

En 2022, el ratio de endeudamiento de COSMA (0.00) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio bajo indica una estructura financiera sólida con poca dependencia de los acreedores.

Autonomía financiera
60.7% 2022
2020
2021
2022
Q1: 0.05%
Med: 14.2%
Q3: 50.83%
Excelente

En 2022, el autonomía financiera de COSMA (60.7%) se sitúa en el top 25% del sector. Este ratio representa la parte del patrimonio en la financiación total. Alta autonomía refleja independencia financiera y capacidad para absorber choques.

Capacidad de reembolso
0.0 ans 2022
2020
2021
2022
Q1: -2.67 ans
Med: 0.0 ans
Q3: 2.5 ans
Bueno

En 2022, el capacidad de reembolso de COSMA (0.0 an) se sitúa por debajo de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Esta posición controlada refleja una gestión prudente.

Liquidity ratios

El ratio de liquidez se sitúa en 252.09. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

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

252.094

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

-3.892

Liquidity indicators evolution
COSMA

Sector positioning

Ratio de liquidez
252.09 2022
2020
2021
2022
Q1: 130.95
Med: 327.63
Q3: 1054.43
Average -11 pts over 3 years

En 2022, el ratio de liquidez de COSMA (252.09) se sitúa por debajo de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Una mejora fortalecería la posición competitiva.

Cobertura de intereses
-3.89x 2022
2020
2021
2022
Q1: -2.01x
Med: 0.0x
Q3: 4.33x
Average -7 pts over 3 years

En 2022, el cobertura de intereses de COSMA (-3.9x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 26 días. Plazo proveedores: 91 días. Excelente situación: los proveedores financian 65 días del ciclo operativo. La rotación de existencias es de 2 días. Rotación rápida, señal de buena gestión de existencias. El FM representa 211 días de ingresos. Notable mejora del FM durante el período (-25%), liberando tesorería.

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

338 755 €

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

26 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

91 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

2 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

211 j

WCR and payment terms evolution
COSMA

Positioning of COSMA in its sector

Comparison with sector Promotion immobilière d'autres bâtiments

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of COSMA is estimated at 161 429 € (range 58 048€ - 397 027€). The price/revenue ratio is 0.28x (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 2022
80 tx
58k€ 161k€ 397k€
161 429 € Range: 58 048€ - 397 027€
NAF 5 all-time

Valuation method used

Revenue Multiple
577 027 € × 0.28x = 161 430 €
Range: 58 048€ - 397 027€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Promotion immobilière d'autres bâtiments)

Compare COSMA with other companies in the same sector:

Voir toutes les statistiques du secteur Promotion immobilière d'autres bâtiments

Frequently asked questions about COSMA

What is the revenue of COSMA ?

The revenue of COSMA in 2022 is 577 k€.

Is COSMA profitable?

COSMA recorded a net loss in 2022.

Where is the headquarters of COSMA ?

The headquarters of COSMA is located in MONTEVRAIN (77144), in the department Seine-et-Marne.

Where to find the tax return of COSMA ?

The tax return of COSMA 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 COSMA operate?

COSMA operates in the sector Promotion immobilière d'autres bâtiments (NAF code 41.10C). See the 'Sector positioning' section above to compare the company with its competitors.