COSMOCOIF BLANCARDE : revenue, balance sheet and financial ratios

COSMOCOIF BLANCARDE is a French company founded 26 years ago, specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé. Based in MARSEILLE (13004), this company of category PME shows in 2025 a revenue of 169 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 - COSMOCOIF BLANCARDE (SIREN 428784185)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 169 011 € 181 547 € 192 501 € 172 929 € 188 451 € 188 048 € 117 054 € 214 648 € 230 105 €
Net income -23 000 € -1 601 € -3 179 € 8 107 € 16 729 € 4 020 € -53 040 € 13 851 € 16 513 €
EBITDA -32 597 € -11 860 € -6 798 € 6 723 € 15 392 € 2 839 € -28 683 € 14 477 € 16 882 €
Net margin -13.6% -0.9% -1.7% 4.7% 8.9% 2.1% -45.3% 6.5% 7.2%

Revenue and income statement

In 2025, COSMOCOIF BLANCARDE achieves revenue of 169 k€. Activity remains stable over the period (CAGR: -3.8%). Slight decline of -7% vs 2024. After deducting consumption (108 k€), gross margin stands at 61 k€, i.e. a rate of 36%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -33 k€, representing -19.3% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -175%, reducing margin by 12.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -23 k€ (-13.6% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

169 011 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

60 809 €

EBITDA (2025) ?
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

-32 597 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-34 526 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-23 000 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-19.3%

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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 0%. 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 97%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.164%

Financial autonomy (2025) ?
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

97.104%

Cash flow / Revenue (2025) ?
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

-12.396%

Repayment capacity (2025) ?
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

-0.021

Asset age ratio (2025) ?
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

2.1%

Solvency indicators evolution
COSMOCOIF BLANCARDE

Sector positioning

Debt ratio
0.16 2025
2023
2024
2025
Q1: 0.0
Med: 6.93
Q3: 37.96
Good

In 2025, the debt ratio of COSMOCOIF BLANCARDE (0.16) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
97.1% 2025
2023
2024
2025
Q1: 11.18%
Med: 39.46%
Q3: 64.39%
Excellent +21 pts over 3 years

In 2025, the financial autonomy of COSMOCOIF BLANCARDE (97.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-0.02 years 2025
2023
2024
2025
Q1: -0.07 years
Med: 0.0 years
Q3: 1.4 years
Good +18 pts over 3 years

In 2025, the repayment capacity of COSMOCOIF BLANCARDE (-0.02) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 3562.08. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

3562.081

Interest coverage (2025) ?
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

0.0

Liquidity indicators evolution
COSMOCOIF BLANCARDE

Sector positioning

Liquidity ratio
3562.08 2025
2023
2024
2025
Q1: 109.12
Med: 193.81
Q3: 350.5
Excellent

In 2025, the liquidity ratio of COSMOCOIF BLANCARDE (3562.08) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2025
2023
2024
2025
Q1: -0.35x
Med: 0.0x
Q3: 1.96x
Good +25 pts over 3 years

In 2025, the interest coverage of COSMOCOIF BLANCARDE (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 104 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 558 days of revenue, i.e. 262 k€ to permanently finance.

Operating WCR (2025) ?
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

261 825 €

Customer credit (2025) ?
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 (2025) ?
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

11 j

Inventory turnover (2025) ?
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

104 j

WCR in days of revenue (2025) ?
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

558 j

WCR and payment terms evolution
COSMOCOIF BLANCARDE

Positioning of COSMOCOIF BLANCARDE 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 COSMOCOIF BLANCARDE is estimated at 58 731 € (range 39 247€ - 105 851€). 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 2025
132 transactions
39k€ 58k€ 105k€
58 731 € Range: 39 247€ - 105 851€
NAF 5 all-time

Valuation method used

Revenue Multiple
169 011 € × 0.35x = 58 731 €
Range: 39 248€ - 105 851€

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 COSMOCOIF BLANCARDE 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 COSMOCOIF BLANCARDE

What is the revenue of COSMOCOIF BLANCARDE ?

The revenue of COSMOCOIF BLANCARDE in 2025 is 169 k€.

Is COSMOCOIF BLANCARDE profitable?

COSMOCOIF BLANCARDE recorded a net loss in 2025.

Where is the headquarters of COSMOCOIF BLANCARDE ?

The headquarters of COSMOCOIF BLANCARDE is located in MARSEILLE (13004), in the department Bouches-du-Rhone.

Where to find the tax return of COSMOCOIF BLANCARDE ?

The tax return of COSMOCOIF BLANCARDE 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 COSMOCOIF BLANCARDE operate?

COSMOCOIF BLANCARDE 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.