COSMETIC AND PHARMACEUTIC ENTERPRISE : revenue, balance sheet and financial ratios

COSMETIC AND PHARMACEUTIC ENTERPRISE is a French company founded 25 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in MOUANS-SARTOUX (06370), this company of category PME shows in 2024 a revenue of 1.2 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 - COSMETIC AND PHARMACEUTIC ENTERPRISE (SIREN 434294864)
Indicator 2024 2023 2022 2021 2018
Revenue 1 170 711 € 1 098 157 € 1 004 195 € 963 278 € 985 700 €
Net income 9 833 € 377 € 24 318 € 21 429 € 40 069 €
EBITDA 14 255 € 4 635 € 33 839 € 32 426 € 50 203 €
Net margin 0.8% 0.0% 2.4% 2.2% 4.1%

Revenue and income statement

In 2024, COSMETIC AND PHARMACEUTIC ENTERPRISE achieves revenue of 1.2 M€. Revenue is growing positively over 5 years (CAGR: +2.9%). Vs 2023: +7%. After deducting consumption (544 k€), gross margin stands at 627 k€, i.e. a rate of 54%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 14 k€, representing 1.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 10 k€, i.e. 0.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 170 711 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

626 515 €

EBITDA (2024) ?
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

14 255 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

17 267 €

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

9 833 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.2%

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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 123%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 34.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

122.991%

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

19.682%

Cash flow / Revenue (2024) ?
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

0.499%

Repayment capacity (2024) ?
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

34.654

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

10.0%

Solvency indicators evolution
COSMETIC AND PHARMACEUTIC ENTERPRISE

Sector positioning

Debt ratio
122.99 2024
2022
2023
2024
Q1: 0.0
Med: 8.39
Q3: 53.18
Average

In 2024, the debt ratio of COSMETIC AND PHARMACEUTIC... (122.99) 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
19.68% 2024
2022
2023
2024
Q1: 6.69%
Med: 30.09%
Q3: 58.97%
Average

In 2024, the financial autonomy of COSMETIC AND PHARMACEUTIC... (19.7%) 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
34.65 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.32 years
Watch

In 2024, the repayment capacity of COSMETIC AND PHARMACEUTIC... (34.65) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 115.05. 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 18.4x. Operating income very largely covers interest expenses: high safety margin.

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

115.047

Interest coverage (2024) ?
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

18.401

Liquidity indicators evolution
COSMETIC AND PHARMACEUTIC ENTERPRISE

Sector positioning

Liquidity ratio
115.05 2024
2022
2023
2024
Q1: 124.88
Med: 209.33
Q3: 380.42
Average

In 2024, the liquidity ratio of COSMETIC AND PHARMACEUTIC... (115.05) 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.

Interest coverage
18.4x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 6.4x
Excellent

In 2024, the interest coverage of COSMETIC AND PHARMACEUTIC... (18.4x) 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: 37 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 131 days. Excellent situation: suppliers finance 94 days of the operating cycle (retail model). Inventory turnover is 49 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 89 days of revenue, i.e. 289 k€ to permanently finance. Over 2018-2024, WCR increased by +90%, requiring additional financing.

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

288 615 €

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

37 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

131 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

49 j

WCR in days of revenue (2024) ?
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

89 j

WCR and payment terms evolution
COSMETIC AND PHARMACEUTIC ENTERPRISE

Positioning of COSMETIC AND PHARMACEUTIC ENTERPRISE 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 COSMETIC AND PHARMACEUTIC ENTERPRISE is estimated at 154 355 € (range 99 195€ - 318 152€). With an EBITDA of 14 255€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.38x (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 2024
64 tx
99k€ 154k€ 318k€
154 355 € Range: 99 195€ - 318 152€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
14 255 € × 2.4x
Estimation 33 709 €
16 629€ - 158 577€
Revenue Multiple 30%
1 170 711 € × 0.38x
Estimation 446 524 €
296 825€ - 719 315€
Net Income Multiple 20%
9 833 € × 1.8x
Estimation 17 719 €
9 166€ - 115 348€

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 COSMETIC AND PHARMACEUTIC ENTERPRISE 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 COSMETIC AND PHARMACEUTIC ENTERPRISE

What is the revenue of COSMETIC AND PHARMACEUTIC ENTERPRISE ?

The revenue of COSMETIC AND PHARMACEUTIC ENTERPRISE in 2024 is 1.2 M€.

Is COSMETIC AND PHARMACEUTIC ENTERPRISE profitable?

Yes, COSMETIC AND PHARMACEUTIC ENTERPRISE generated a net profit of 10 k€ in 2024.

Where is the headquarters of COSMETIC AND PHARMACEUTIC ENTERPRISE ?

The headquarters of COSMETIC AND PHARMACEUTIC ENTERPRISE is located in MOUANS-SARTOUX (06370), in the department Alpes-Maritimes.

Where to find the tax return of COSMETIC AND PHARMACEUTIC ENTERPRISE ?

The tax return of COSMETIC AND PHARMACEUTIC ENTERPRISE 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 COSMETIC AND PHARMACEUTIC ENTERPRISE operate?

COSMETIC AND PHARMACEUTIC ENTERPRISE 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.