COSMEGUA : revenue, balance sheet and financial ratios

COSMEGUA is a French company founded 48 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in BAIE-MAHAULT (97122), this company of category PME shows in 2022 a revenue of 9.8 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 - COSMEGUA (SIREN 313284176)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2014 2013
Revenue N/C N/C 9 849 608 € 9 276 212 € 8 789 245 € 9 246 679 € 8 472 959 € 7 910 889 € 8 010 862 € 7 346 443 € 7 276 496 €
Net income 459 049 € 789 148 € 322 383 € 338 294 € 193 217 € -2 989 € 353 288 € 56 946 € 314 682 € 11 756 € 59 874 €
EBITDA N/C N/C 353 054 € 542 999 € 298 511 € 251 847 € 242 130 € 134 111 € 409 264 € 275 850 € 214 635 €
Net margin N/C N/C 3.3% 3.6% 2.2% -0.0% 4.2% 0.7% 3.9% 0.2% 0.8%

Revenue and income statement

In 2024, COSMEGUA generates positive net income of 459 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2013-2024: 60 k€ -> 459 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

459 049 €

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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 17%. 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 54%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

17.444%

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

54.314%

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

14.4%

Solvency indicators evolution
COSMEGUA

Sector positioning

Debt ratio
17.44 2024
2022
2023
2024
Q1: 0.0
Med: 8.39
Q3: 53.18
Average

In 2024, the debt ratio of COSMEGUA (17.44) 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
54.31% 2024
2022
2023
2024
Q1: 6.69%
Med: 30.09%
Q3: 58.97%
Good +12 pts over 3 years

In 2024, the financial autonomy of COSMEGUA (54.3%) 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.

Repayment capacity
4.28 years 2022
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.72 years
Average

In 2022, the repayment capacity of COSMEGUA (4.28) 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 285.83. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

285.832

Liquidity indicators evolution
COSMEGUA

Sector positioning

Liquidity ratio
285.83 2024
2022
2023
2024
Q1: 124.88
Med: 209.33
Q3: 380.42
Good

In 2024, the liquidity ratio of COSMEGUA (285.83) 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
4.53x 2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 3.23x
Excellent

In 2022, the interest coverage of COSMEGUA (4.5x) 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.

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
COSMEGUA

Positioning of COSMEGUA 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 COSMEGUA is estimated at 827 188 € (range 427 919€ - 5 384 958€). 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
427k€ 827k€ 5384k€
827 188 € Range: 427 919€ - 5 384 958€
NAF 5 all-time

Valuation method used

Net Income Multiple
459 049 € × 1.8x = 827 189 €
Range: 427 919€ - 5 384 958€

Only this financial indicator is available for this company.

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 COSMEGUA 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 COSMEGUA

What is the revenue of COSMEGUA ?

The revenue of COSMEGUA in 2022 is 9.8 M€.

Is COSMEGUA profitable?

Yes, COSMEGUA generated a net profit of 459 k€ in 2024.

Where is the headquarters of COSMEGUA ?

The headquarters of COSMEGUA is located in BAIE-MAHAULT (97122), in the department Guadeloupe.

Where to find the tax return of COSMEGUA ?

The tax return of COSMEGUA 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 COSMEGUA operate?

COSMEGUA 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.