COSMETIQUES DEVELOPPEMENT : revenue, balance sheet and financial ratios

COSMETIQUES DEVELOPPEMENT is a French company founded 21 years ago, specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé. Based in BONNEVILLE (74130), this company of category ETI shows in 2023 a revenue of 11.4 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 - COSMETIQUES DEVELOPPEMENT (SIREN 477982557)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 11 422 163 € 13 732 554 € 12 201 813 € 11 439 331 € 11 311 013 € 8 093 161 € 6 354 603 € 5 194 193 €
Net income -2 959 243 € -1 673 489 € -1 758 999 € -1 340 798 € -1 997 206 € -1 412 204 € -881 038 € -481 151 €
EBITDA -2 770 078 € -1 194 372 € -618 284 € -800 537 € -1 778 494 € -1 668 750 € -1 001 878 € -463 653 €
Net margin -25.9% -12.2% -14.4% -11.7% -17.7% -17.4% -13.9% -9.3%

Revenue and income statement

In 2023, COSMETIQUES DEVELOPPEMENT achieves revenue of 11.4 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +11.9%. Significant drop of -17% vs 2022. After deducting consumption (5.4 M€), gross margin stands at 6.0 M€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2.8 M€, representing -24.3% of revenue. Warning negative scissor effect: despite revenue change (-17%), EBITDA varies by -132%, reducing margin by 15.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -3.0 M€ (-25.9% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

11 422 163 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 041 580 €

EBITDA (2023) ?
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

-2 770 078 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-3 721 755 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-2 959 243 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-24.0%

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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 156%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

156.078%

Financial autonomy (2023) ?
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

31.753%

Cash flow / Revenue (2023) ?
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

-17.465%

Repayment capacity (2023) ?
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

-2.546

Asset age ratio (2023) ?
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

41.1%

Solvency indicators evolution
COSMETIQUES DEVELOPPEMENT

Sector positioning

Debt ratio
156.08 2023
2021
2022
2023
Q1: 0.0
Med: 12.61
Q3: 71.4
Watch +28 pts over 3 years

In 2023, the debt ratio of COSMETIQUES DEVELOPPEMENT (156.08) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
31.75% 2023
2021
2022
2023
Q1: 3.3%
Med: 26.09%
Q3: 52.18%
Good -20 pts over 3 years

In 2023, the financial autonomy of COSMETIQUES DEVELOPPEMENT (31.8%) 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
-2.55 years 2023
2021
2022
2023
Q1: -0.01 years
Med: 0.0 years
Q3: 1.58 years
Excellent

In 2023, the repayment capacity of COSMETIQUES DEVELOPPEMENT (-2.55) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 213.91. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

213.906

Interest coverage (2023) ?
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

-6.416

Liquidity indicators evolution
COSMETIQUES DEVELOPPEMENT

Sector positioning

Liquidity ratio
213.91 2023
2021
2022
2023
Q1: 101.39
Med: 172.17
Q3: 310.87
Good

In 2023, the liquidity ratio of COSMETIQUES DEVELOPPEMENT (213.91) 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
-6.42x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.73x
Watch

In 2023, the interest coverage of COSMETIQUES DEVELOPPEMENT (-6.4x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. Excellent situation: suppliers finance 44 days of the operating cycle (retail model). Inventory turnover is 48 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 89 days of revenue, i.e. 2.8 M€ to permanently finance. Over 2016-2023, WCR increased by +103%, requiring additional financing.

Operating WCR (2023) ?
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

2 827 671 €

Customer credit (2023) ?
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

2 j

Supplier credit (2023) ?
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

46 j

Inventory turnover (2023) ?
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

48 j

WCR in days of revenue (2023) ?
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
COSMETIQUES DEVELOPPEMENT

Positioning of COSMETIQUES DEVELOPPEMENT in its sector

Comparison with sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Valuation estimate

Based on 132 transactions of similar company sales (all years), the value of COSMETIQUES DEVELOPPEMENT is estimated at 3 969 198 € (range 2 652 461€ - 7 153 691€). The price/revenue ratio is 0.35x (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.

Estimated enterprise value 2023
132 transactions
2652k€ 3969k€ 7153k€
3 969 198 € Range: 2 652 461€ - 7 153 691€
NAF 5 all-time

Valuation method used

Revenue Multiple
11 422 163 € × 0.35x = 3 969 199 €
Range: 2 652 462€ - 7 153 691€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 132 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 détail de parfumerie et de produits de beauté en magasin spécialisé)

Compare COSMETIQUES DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Frequently asked questions about COSMETIQUES DEVELOPPEMENT

What is the revenue of COSMETIQUES DEVELOPPEMENT ?

The revenue of COSMETIQUES DEVELOPPEMENT in 2023 is 11.4 M€.

Is COSMETIQUES DEVELOPPEMENT profitable?

COSMETIQUES DEVELOPPEMENT recorded a net loss in 2023.

Where is the headquarters of COSMETIQUES DEVELOPPEMENT ?

The headquarters of COSMETIQUES DEVELOPPEMENT is located in BONNEVILLE (74130), in the department Haute-Savoie.

Where to find the tax return of COSMETIQUES DEVELOPPEMENT ?

The tax return of COSMETIQUES DEVELOPPEMENT 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 COSMETIQUES DEVELOPPEMENT operate?

COSMETIQUES DEVELOPPEMENT operates in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé (NAF code 47.75Z). See the 'Sector positioning' section above to compare the company with its competitors.