COSMIK FILMS : revenue, balance sheet and financial ratios

COSMIK FILMS is a French company founded 16 years ago, specialized in the sector Location et location-bail d'autres biens personnels et domestiques. Based in PARIS (75017), this company of category PME shows in 2024 a revenue of 381 k€. 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 - COSMIK FILMS (SIREN 518022058)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 380 746 € 376 658 € 659 599 € 573 537 € 297 106 € 488 840 € 426 629 € 369 258 € 379 591 € 335 125 €
Net income -118 479 € 277 € 167 757 € 22 764 € -105 299 € 25 885 € 34 420 € 11 843 € 9 712 € 23 006 €
EBITDA 25 328 € -54 177 € 219 492 € 324 618 € 161 269 € 291 611 € 269 134 € 219 614 € 202 643 € 188 310 €
Net margin -31.1% 0.1% 25.4% 4.0% -35.4% 5.3% 8.1% 3.2% 2.6% 6.9%

Revenue and income statement

In 2024, COSMIK FILMS achieves revenue of 381 k€. Revenue is growing positively over 10 years (CAGR: +1.4%). Vs 2023: +1%. After deducting consumption (9 k€), gross margin stands at 371 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 25 k€, representing 6.7% of revenue. Positive scissor effect: EBITDA margin improves by +21.0 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -118 k€ (-31.1% of revenue), which will impact equity.

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

380 746 €

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

371 460 €

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

25 328 €

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

-110 650 €

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

-118 479 €

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

6.7%

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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 268%. 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 20%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 30.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.6% 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

267.502%

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

20.267%

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

4.598%

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

30.494

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

24.7%

Solvency indicators evolution
COSMIK FILMS

Sector positioning

Debt ratio
267.5 2024
2022
2023
2024
Q1: 0.0
Med: 9.81
Q3: 79.47
Watch

In 2024, the debt ratio of COSMIK FILMS (267.50) 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
20.27% 2024
2022
2023
2024
Q1: 5.79%
Med: 33.76%
Q3: 60.35%
Average

In 2024, the financial autonomy of COSMIK FILMS (20.3%) 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
30.49 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.07 years
Q3: 1.57 years
Watch

In 2024, the repayment capacity of COSMIK FILMS (30.49) 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 109.39. 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 35.7x. 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

109.387

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

35.696

Liquidity indicators evolution
COSMIK FILMS

Sector positioning

Liquidity ratio
109.39 2024
2022
2023
2024
Q1: 106.8
Med: 176.44
Q3: 303.96
Average -18 pts over 3 years

In 2024, the liquidity ratio of COSMIK FILMS (109.39) 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
35.7x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.31x
Excellent

In 2024, the interest coverage of COSMIK FILMS (35.7x) 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: 40 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 71 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Overall, WCR represents 47 days of revenue, i.e. 50 k€ to permanently finance. Over 2015-2024, WCR increased by +52%, 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

49 935 €

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

40 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

71 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 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

47 j

WCR and payment terms evolution
COSMIK FILMS

Positioning of COSMIK FILMS in its sector

Comparison with sector Location et location-bail d'autres biens personnels et domestiques

Valuation estimate

Based on 69 transactions of similar company sales (all years), the value of COSMIK FILMS is estimated at 135 338 € (range 62 103€ - 257 699€). With an EBITDA of 25 328€, the sector multiple of 4.9x is applied. The price/revenue ratio is 0.40x (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
69 tx
62k€ 135k€ 257k€
135 338 € Range: 62 103€ - 257 699€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
25 328 € × 4.9x
Estimation 124 502 €
53 441€ - 268 757€
Revenue Multiple 30%
380 746 € × 0.40x
Estimation 153 398 €
76 541€ - 239 270€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Location et location-bail d'autres biens personnels et domestiques)

Compare COSMIK FILMS with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail d'autres biens personnels et domestiques

Frequently asked questions about COSMIK FILMS

What is the revenue of COSMIK FILMS ?

The revenue of COSMIK FILMS in 2024 is 381 k€.

Is COSMIK FILMS profitable?

COSMIK FILMS recorded a net loss in 2024.

Where is the headquarters of COSMIK FILMS ?

The headquarters of COSMIK FILMS is located in PARIS (75017), in the department Paris.

Where to find the tax return of COSMIK FILMS ?

The tax return of COSMIK FILMS 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 COSMIK FILMS operate?

COSMIK FILMS operates in the sector Location et location-bail d'autres biens personnels et domestiques (NAF code 77.29Z). See the 'Sector positioning' section above to compare the company with its competitors.